To the local bureaus and branch bureaus in various districts and counties:
¡¡¡¡In order to strengthen the management of general invoices and standardize
the united use of special invoices and the installment and application
of tax-control appliances by the profitable medical organs in Beijing,
this Bureau, according to the Law of People¡¯s Republic of China on
the Administration of Tax Collection and the Implementing Rules (hereinafter
referred to as the Law on the Administration of Tax Collection) and
the Method of People¡¯s Republic of China on the Administration of
Invoices and the Implementing Rules (hereinafter referred to as the
Method of the Administration of Invoices), hereby specify the following
matters.
¡¡¡¡1. A profitable medical organ refers to a unit or an individual
which or who is approved by Beijing hygienic competent authority and
verified by the hygienic authority accepting his registration and
whose business license is noted on ¡° Profitable Medical Organ¡±.
¡¡¡¡2. The non-profit medical organs in Beijing approved by Beijing
hygienic competent authority shall use the invoices in accordance
with the current rules. All of the profitable medical organs in Beijing
approved by Beijing hygienic competent authority shall use the ¡°Special
Invoice for Outpatient Service Charges of Beijing Medical Services¡±
(folded tax-control invoices), the ¡°Beijing Special Invoice for the
Charges of Outpatient Services¡± (folded tax-control invoices), the
¡°Beijing Special Invoice for the Charges of Outpatient Services¡± (roll-type
tax-control invoices), the ¡°Beijing Special Invoice for Registration
Fee of Outpatient Services¡± (the face value is: Five Jiao, One Yuan,
Three Yuan, Five Yuan and Ten Yuan), and the ¡°Beijing Special Invoice
for the Treatment Fees of Outpatient Services (the face value is:
Two Yuan Five Jiao, Three Yuan, and Four Yuan ) (hereinafter referred
to as the ¡°Special Invoice¡±, which are all unitedly made and printed
by Beijing Local Taxation Bureau. The special invoices are all sold
by the local competent taxation authorities.
¡¡¡¡3. Each bureau shall, while processing the tax registration and
declaration of the profitable medical organs, settle the formalities
of invoice verification, tax-control appliance selection and invoice
purchase for the above-mentioned medical organs in accordance with
the ¡°Business Certificate of Profitable Medical Organs¡± they provided
that is verified and issued by Beijing hygienic competent authorities.
¡¡¡¡4. Each bureau shall, according to the invoice type verified by
the profitable medical organs, make adjustment to the mode of invoice
issuing of the tax-control appliances (invoice issuing software).
The scope of adjustment shall be limited to the verified ¡°Beijing
Special Invoice for Treatment Fees of Profitable Medical Organs¡± only.
The agents who provide the tax-control appliances shall modify the
invoice issuing software according to the ¡°current account¡± on the
invoice type, but the initialization information of tax-control scrambler
is not allowed for modification.
¡¡¡¡5. All of the profitable medical organs that use the ¡°Special Invoice¡±
shall implement in a strict manner the ¡°Law on the Administration
of Tax Collection¡± and the ¡°Method of the Administration of Invoices¡±,
install and apply the tax-control appliances, establish and perfect
the purchase, issuing and keeping of invoices. In the event anyone
violates the Law on the Administration of Tax Collection and the Method
of the Administration of Invoices, the taxation authorities shall
impose punishment according to related laws and regulations.
¡¡¡¡6. The ¡°Special Invoice¡± shall start to be used from October 1,
2003
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