Notice of Beijing Local Taxation Bureau on the Use of Special Invoices by Profit

[2008-12-23 16:55:55]




	Notice of Beijing Local Taxation Bureau on the Use of Special Invoices by Profitable Medical Organs in Beijing

Jing Di Shui Piao (2003) No. 489
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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Source: 北京市地方税务局

Keywords:Tax; Business Tax

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