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增值税专用发票使用规定(试行)(附英文)

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增值税专用发票使用规定(试行)(附英文)

税务总局


增值税专用发票使用规定(试行)(附英文)

1993年12月30日,税务总局

第一条 增值税专用发票(以下简称专用发票)只限于增值税的一般纳税人领购使用, 增值税的小规模纳税人和非增值税纳税人不得领购使用。
第二条 一般纳税人有下列情形之一者, 不得领购使用专用发票:
(一)会计核算不健全, 即不能按会计制度和税务机关的要求准确核算增值税的销项税额、进项税额和应纳税额者。
(二) 不能向税务机关准确提供增值税销项税额、进项税额、应纳税额数据及其他有关增值税税务资料者。
上述其他有关增值税税务资料的内容, 由国家税务总局直属分局确定。
(三) 有以下行为, 经税务机关责令限期改正而仍未改正者:
1.私自印制专用发票;
2.向个人或税务机关以外的单位买取专用发票;
3.借用他人专用发票;
4.向他人提供专用发票;
5.未按本规定第五条的要求开具专用发票;
6.未按规定保管专用发票;
7.未按本规定第十六条的规定申报专用发票的购、用、存情况;
8.未按规定接受税务机关检查。
(四) 销售的货物全部属于免税项目者。
有上列情形的一般纳税人如已领购使用专用发票, 税务机关应收缴其结存的专用发票。
第三条 除本规定第四条所列情形外, 一般纳税人销售货物 (包括视同销售货物在内) 、应税劳务, 根据增值税细则规定应当征收增值税的非应税劳务 (以下简称销售应税项目) , 必须向购买方开具专用发票。
第四条 下列情形不得开具专用发票:
(一) 向消费者销售应税项目。
(二) 销售免税项目。
(三) 销售报关出口的货物、在境外销售应税劳务。
(四) 将货物用于非应税项目。
(五) 将货物用于集体福利或个人消费。
(六) 将货物无偿赠送他人。
(七) 提供非应税劳务(应当征收增值税的除外)、转让无形资产或销售不动产。
向小规模纳税人销售应税项目, 可以不开具专用发票。
第五条 专用发票必须按下列要求开具:
(一) 字迹清楚。
(二) 不得涂改。
如填写有误, 应另行开具专用发票, 并在误填的专用发票上注明“误填作废”四字。如专用发票开具后因购货方不索取而成为废票的, 也应按填写有误办理。
(三) 项目填写齐全。
(四) 票、物相符, 票面金额与实际收取的金额相符。
(五) 各项目内容正确无误。
(六) 全部联次一次填开, 上、下联的内容和金额一致。
(七) 发票联和抵扣联加盖财务专用章或发票专用章。
(八) 按照本规定第六条所规定的时限开具专用发票。
(九) 不得开具伪造的专用发票。
(十) 不得拆本使用专用发票。
(十一) 不得开具票样与国家税务总局统一制定的票样不相符合的专用发票。
开具的专用发票有不符合上列要求者, 不得作为扣税凭证, 购买方有权拒收。
第六条 专用发票开具时限规定如下:
(一) 采用预收货款、托收承付、委托银行收款结算方式的, 为货物发出的当天。
(二) 采用交款提货结算方式的, 为收到货款的当天。
(三) 采用赊销、 分期付款结算方式的, 为合同约定的收款日期的当天。
(四) 将货物交付他人代销, 为收到受托人送交的代销清单的当天。
(五) 设有两个以上机构并实行统一核算的纳税人, 将货物从一个机构移送其他机构用于销售, 按规定应当征收增值税的, 为货物移送的当天。
(六) 将货物作为投资提供给其他单位或个体经营者, 为货物移送的当天。
(七) 将货物分配给股东, 为货物移送的当天。
一般纳税人必须按规定时限开具专用发票, 不得提前或滞后。
第七条 专用发票的基本联次统一规定为四联, 各联次必须按以下规定用途使用:
(一) 第一联为存根联, 由销货方留存备查。
(二) 第二联为发票联, 购货方作付款的记帐凭证。
(三) 第三联为税款抵扣联, 购货方作扣税凭证。
(四) 第四联为记帐联, 销货方作销售的记帐凭证。
第八条 除购进免税农业产品和自营进口货物外, 购进应税项目有下列情况之一者, 不得抵扣进项税额:
(一) 未按规定取得专用发票。
(二) 未按规定保管专用发票。
(三) 销售方开具的专用发票不符合本规定第五条第(一)至(九)项和第(十一)项的要求。
第九条 有下列情形之一者, 为本规定第八条所称未按规定取得专用发票:
(一) 未从销售方取得专用发票。
(二) 只取得记帐联或只取得抵扣联。
第十条 有下列情形之一者, 为本规定第二条、第八条所称未按规定保管专用发票:
(一) 未按照税务机关的要求建立专用发票管理制度。
(二) 未按照税务机关的要求设专人保管专用发票。
(三) 未按照税务机关的要求设置专门存放专用发票的场所。
(四) 税款抵扣联未按税务机关的要求装订成册。
(五) 未经税务机关查验擅自销毁专用发票的基本联次。
(六) 丢失专用发票。
(七) 损(撕)毁专用发票。
(八) 未执行国家税务总局或其直属分局提出的其他有关保管专用发票的要求。
第十一条 有本规定第八条所列情形者, 如其购进应税项目的进项税额已经抵扣, 应从税务机关发现其有上述情形的当期的进项税额中扣减。
第十二条 销售货物并向购买方开具专用发票后, 如发生退货或销售折让,应视不同情况分别按以下规定办理:
购买方在未付货款并且未作帐务处理的情况下, 须将原发票联和税款抵扣联主动退还销售方。销售方收到后, 应在该发票联和税款抵扣联及有关的存根联、记帐联上注明“作废”字样, 作为扣减当期销项税额的凭证。未收到购买方退还的专用发票前, 销售方不得扣减当期销项税额。属于销售折让的, 销售方应按折让后的货款重开专用发票。
在购买方已付货款, 或者货款未付但已作帐务处理, 发票联及抵扣联无法退还的情况下, 购买方必须取得当地主管税务机关开具的进货退出或索取折让证明单(以下简称证明单)送交销售方, 作为销售方开具红字专用发票的合法依据。销售方在未收到证明单以前, 不得开具红字专用发票; 收到证明单后, 根据退回货物的数量、价款或折让金额向购买方开具红字专用发票。红字专用发票的存根联、记帐联作为销售方扣减当期销项税额的凭证, 其发票联、税款抵扣联作为购买方扣减进项税额的凭证。
购买方收到红字专用发票后, 应将红字专用发票所注明的增值税额从当期进项税额中扣减。如不扣减, 造成不纳税或少纳税的, 属于偷税行为。
第十三条 使用电子计算机开具专用发票必须报经主管税务机关批准并使用由税务机关监制的机外发票。
第十四条 符合下列条件的一般纳税人, 可以向主管税务机关申请使用电子计算机开具专用发票:
(一) 有专业电子计算机技术人员、操作人员。
(二) 具备通过电子计算机开具专用发票和按月列印进货、销货及库存清单的能力。
(三) 国家税务总局直属分局规定的其他条件。
第十五条 申请使用电子计算机, 必须向主管税务机关提供申请报告及以下资料:
(一) 按照专用发票(机外发票)格式用电子计算机制作的模拟样张。
(二) 根据会计操作程序用电子计算机制作的最近月份的进货、销货及库存清单。
(三) 电子计算机设备的配置情况。
(四) 有关专用电子计算机技术人员、操作人员的情况。
(五) 国家税务总局直属分局要求提供的其他资料。
第十六条 使用专用发票必须按月在《增值税纳税申报表》附列资料栏目中如实填列购、用(包括作废)、存情况。
第十七条 进货退出或索取折让证明单的基本联次为三联: 第一联为存根联, 由税务机关留存备查; 第二联为证明联, 交由购买方送销售方为开具红字专用发票的合法依据; 第三联由购货单位留存。
证明单必须由税务机关开具, 并加盖主管税务机关印章, 不得将证明单交由纳税人自行开具。
证明单的印制, 按照《中华人民共和国发票管理办法》及其细则有关发票印制的规定办理。
一般纳税人取得的证明单应按照税务机关的要求装订成册, 并按照有关发票保管的规定进行保管。
第十八条 专用发票的票样与进货退出或索取折让证明单的样式, 由国家税务总局统一制定, 其他单位和纳税人不得擅自改变。
第十九条 本规定所称税务机关、主管税务机关、均指国家税务总局及其所属支局以上征收机关。
第二十条 本规定自1994年1月1日起执行。

PROVISIONS FOR THE USE OF SPECIAL INVOICES OF VALUE-ADDED TAX

(State Administration of Taxation: 27 December 1993)

Whole Doc.
The
(hereinafter referred to as "the Provisions") are formulated by the State
Administration of Taxation to tighten control over the use of special
invoices of Value-Added Tax (hereinafter referred to as "special
invoices") and to ensure the successful implementation of the Value-Added
Tax crediting system based on the amount of tax specified on invoices.
Copies of the Provisions are hereby sent to you with the following notice
on the pertinent questions:
1. Special invoices are not only important commercial papers in
taxpayers' business activities, but also legal certificates on which both
the seller's tax obligation and the amount of imput tax for purchasers are
recorded, with a decisive role in the computation and administration of
Value-Added Tax. Leading comrades of the State Council have given
instructions that the way to administer special invoices should be the
same as for bank notes. As such, tax authorities at all levels in various
places must pay great attention to the use and administration of special
invoices, endeavor to gain the support of government leaders at various
levels and assistance from the financial, banking, auditing,
administration for industry and commerce, public security, public
prosecution and other departments concerned and to make earnest efforts to
strengthen on work guidance and administer strictly in accordance with the
provisions for the use of special invoices.
2. Starting from January 1, 1994, general taxpayers selling goods or
taxable services must issue special invoices in accordance with the
Provisions. In case where special invoices are needed but not issued and
ordinary invoices are still used, purchasers would not be allowed to claim
any credit on input tax.
Ordinary invoices issued in the previous year received by general
taxpayers can be used as tax-crediting certificates only before January
31. For those that cannot be used as certificates for crediting the input
tax of the current period, the input tax which are separated from
start-of-period inventory, may be readjusted upward in accordance with
provisions of the pertinent policy.
3. Those which violate the Provisions for the Use of Special Invoices
shall be dealt with in accordance with the provisions for relevant
penalties prescribed in the for the Control of Invoices> and the China for Tax Collection and Administration>.
4. If any problems are found in the implementation of the for the Use of special Invoices of Value-Added Tax>, please report them to
the State Administration of Taxation promptly. Local governments or
departments should not alter these Provisions at will in the course of
their implementation and shall abide to implement accordingly.
Article 1
Special invoices of Value-Added Tax (hereinafter referred to as
"special invoices") shall be obtained, bought and used only by general
taxpayers that pay Value-Added Tax, and not by small-scale taxpayers or
non-Value-Added-Tax taxpayers.
Article 2
General taxpayers shall not obtain, buy or use special invoices in
any one of the following cases:
(1) The accounting system is unsound, i. e., it cannot accurately
compute the output tax, input tax and the amount of Value-Added Tax
payable as required under the accounting regulations and by tax
authorities;
(2) Accurate information for the output tax, input tax, the amount of
Value-Added Tax payable and other information relating to Value-Added Tax
cannot be provided to tax authorities.
The content of "other information relating to Value-Added Tax"
mentioned above shall be defined by the taxation bureaux which are
directly under the State Administration of Taxation;
(3) Engagement in the following activities and failure to correct
itself within the time limit prescribed by tax authorities:
a. Printing special invoices without authorization;
b. Buying special invoices from individual persons or units other
than tax authorities;
c. Using special invoices borrowed from other;
d. Providing special invoices for use by other;
e. Failing to issue special invoices in accordance with the
requirements as prescribed in Article 5 of the Provisions;
f. Failing to preserve special invoices in accordance with the
requirements under the Provisions;
g. Failing to file the information on the status of the purchase, use
and inventory of special invoices as prescribed in Article 16 of the
Provisions;
h. Failing to accept inspection by tax authorities according to the
requirements under the Provisions.
(4) Sale of goods which fall within the tax exempt items.
If any of the aforesaid cases occur with a general taxpayer that has
obtained, bought and used special invoices, the tax authorities shall take
away the special invoices retained by that taxpayers.
Article 3
Except for the circumstances specified in Article 4 of these
Provisions, general taxpayer selling goods (including those regarded as
selling goods), taxable services, or non-taxable services on which
Value-Added Tax shall be levied as prescribed in the Detailed Rules for
the Implementation of Value-Added Tax (hereinafter referred to as "selling
taxable items") must issue special invoices to purchasers.
Article 4
Special invoices cannot be issued in the following circumstances:
(1) Selling taxable items to consumers;
(2) Selling tax exempt items;
(3) Selling goods that have been declared export at the customs
office or selling taxable services abroad;
(4) Using goods on items not subject to Value-Added Tax;
(5) Using goods on group welfare or for personal consumption;
(6) Presenting goods as gifts to others without a consideration; or
(7) Providing non-taxable services (except services on which
Value-Added Tax shall be levied), transferring intangible assets, or
selling immovable property.
Taxable items can be sold to small-scale taxpayers without issuing
special invoices.
Article 5
Special invoices must be issued in accordance with the following
requirements:
(1) The writing must be legible;
(2) There shall be no alteration;
If a special invoice is filled out incorrectly, it should be affixed
with the words "canceled for mistakes" and a new special invoice would be
issued. If a special invoice that has been issued and becomes invalid as a
result of not being claimed by the purchasers, it shall also be handled as
if the invoice is filled out incorrectly.
(3) All the items should be filled in;
(4) The special invoice and the goods must tally with each other, the
amount specified on the special invoice and the amount of money collected
must tally with each other;
(5) The content of all items are correct;
(6) All copies of the invoice shall be filled out at one time and the
content and amount on all copies shall be consistent;
(7) The "invoice copy" and the "credit copy" shall be affixed with
the special stamp for use by the financial department or for use in
invoices;
(8) Special invoices must be issued at the time prescribed in Article
6 of the Provisions;
(9) Counterfeit special invoices shall not be issued;
(10) Special invoices detached from invoice books shall not be used;
and
(11) Special invoices that do not conform with the forms produced on
an unified basis by the State Administration of Taxation shall not be
used.
Any special invoices that do not conform with the aforesaid
requirements will not be used as taxcrediting certificates and purchasers
shall have the right not to accept them.
Article 6
The time limit for issuance of special invoices is prescribed as
follows:
(1) If accounts are settled by the methods of advance payment, bills
of collection and acceptance, or by authorizing banks to collect payments,
it is the day when the goods are despatched;
(2) If accounts are settled by the method of payment on delivery, it
shall be the day when the payment is received;
(3) If the accounts are settled by the methods of credit sales or
hire purchase, it is the day of collection prescribed in contracts;
(4) If goods are sold through consignment agents, it is the day when
the bills of consignment sales are received from consignee;
(5) For the transfer of goods from one establishment to another for
sale by a taxpayer who maintains two or more establishments and keeps
their accounts on a consolidated basis, if Value-Added Tax shall be levied
on such goods according to the provisions, it is the day when the goods
are transferred;
(6) For goods provided to other units or individual business
operators in the from of investment, it is the day when the goods are
transferred; or
(7) For goods distributed to shareholders, it is the day when the
goods are transferred.
General taxpayers must issue special invoices at the prescribed time,
neither earlier nor later.
Article 7
Special invoices are basically in quadruplicate, as stipulated on a
unified basis, and each copy shall be used in accordance with the
following provisions:
(1) The first copy is the "stub copy," which is kept by the seller
for reference;
(2) The second copy is the "invoice copy," which is used by the
purchaser as payment record for bookkeeping;
(3) The third copy is the "credit copy," which is used by the
purchaser as a certificate for claiming input tax credit; and
(4) The fourth copy is the "bookkeeping copy," which is used by the
seller as sales record for bookkeeping.
Article 8
Except for the purchase of tax-exempt agricultural products and
import of goods, the input tax on purchasing of taxable items shall not be
credited against the output tax in any one of the following circumstances:
(1) Failing to obtain special invoices as stipulated;
(2) Failing to preserve special invoices as stipulated; or
(3) The special invoices issued by sellers do not conform with the
requirements prescribed in Paragraphs (1) to (9) and Paragraph (11) of
Article 5 of the Provisions.
Article 9
"Failing to obtain special invoices as stipulated" mentioned in
Article 8 of the Provisions refers to one of the following circumstances:
(1) Failing to obtain special invoices from sellers; or
(2) Obtaining only the "bookkeeping copy" or obtaining only the
credit copy.
Article 10
"Failing to preserve special invoices as stipulated" mentioned in
Articles 2 and 8 of the Provisions refers to one of the following
circumstances:
(1) Failing to institute a special invoices control system as
required by tax authorities;
(2) Failing to assign a special person to safe-keep special invoices
as required by tax authorities;
(3) Failing to assign a special place for the safe-keeping of special
invoices as required by tax authorities;
(4) Failing to bind "credit copies" into booklets as required by tax
authorities;
(5) Unauthorized destruction of the basic copies of special invoices
that have not been checked or examined by tax authorities;
(6) Loss of the special invoices;
(7) Damaging (or tearing apart) special invoices; or
(8) Failing to meet other requirements for the preservation of
special invoices specified by the State Administration of Taxation or
taxation bureaux which are directly under it.
Article 11
If input tax on the purchase of taxable items has already been
credited with the output tax in any of the cases mentioned in Article 8 of
the Provisions, the credited amount shall be deducted from the input tax
on purchases in the period when the circumstances are discovered by tax
authorities.
Article 12
If, after goods have been sold and special invoices have been issued
to a purchaser, the goods are returned or having a discount allowed, they
shall be dealt with on the merits of each case and in accordance with the
following provisions:
In case when the purchaser has neither paid for the goods nor booked
them in the accounts, he or she should take the initiative to return the
original "invoice copy" and "credit copy" to the seller. After receiving
these copies, the seller should write the word "cancelled" on them and on
the related "stub copy" and "bookkeeping copy," which may be used as
certificates for deducting the output tax of the current period. Before
the seller receives the special invoices returned by a purchaser, he or
she cannot deduct the output tax of the current period. In case of
discount allowed, the seller shall issue special invoices anew on the
basis of the discounted prices.
If a purchaser has paid for the goods or though the goods have not
yet been paid but have been booked in the accounts, the purchaser cannot
return the "invoice copy" and "credit copy", he or she must secure a
"goods returned" or "discount claimed" certificate (hereinafter referred
to as the "certificate") issued by local competent tax authorities and
send it to seller, so that the latter may use it as the legal certificates
for issuing a red- letter special invoice. Before receiving the
certificate, the seller nay not issue any red-letter special invoice
Having received the certificate, the seller shall issue a red-letter
special invoice to the purchaser in accordance with the amount and prices
of goods returned or the amount of money discounted. The "stub copy" and
"bookkeeping copy" of the red-letter special invoice can be used by the
seller as certificates for deducting the output tax on saies of the
current period, while the "invoice copy" and "credit copy" can be used by
the purchaser as certificates for deducting the input tax.
After receiving the red-letter special invoice, the purchaser should
deduct the amount of Value-Added Tax specified on that invoice from the
input tax of the current period. Any default or decrease of tax payment
resulting from failure to make such deduction shall be regarded as tax
evasion.
Article 13
Taxpayers that use electronic computers in issuing special invoices
must apply to the tax authorities for approval and the use of
non-computer-printed invoices produced under the control and supervision
of the tax authorities.
Article 14
Generally taxpayers that meet the following conditions may apply to
the tax authorities for the use of electronic computers in issuing special
invoices:
(1) Have specialized electronic computer technicians and operators;
(2) Have the capacity and capability of issuing special invoices and
printing out monthly reports of purchases, sales and inventories through
electronic computers; and
(3) Can meet other conditions prescribed by taxation bureaux which
are directly under the State Administration of Taxation.
Article 15
Applicants for the use of electronic computers must file their
applications with the tax authorities alongside the following information:
(1) An analog sample produced by electronic computer based on the
form of special invoices (non-computer-printed invoices);
(2) The reports of purchases, sales and inventories of the latest
month, which is in accordance with the accounting operation procedures,
produced by electronic computer.
(3) The configuration of electronic computer equipment;
(4) Information about the specialized electronic computer technicians
and operators; and
(5) Other information requested by the taxation bureaux which are
directly under the State Administration of Taxation.
Article 16
Users of special invoices must truthfully record information on
purchase and use (including cancelled) of invoices and any invoices left
unused in the data columns appended to the every
month.
Article 17
The "goods returned" or "discount claimed" certificate is basically
in triplicate: the first copy is "stub copy", which shall be kept by tax
authorities for records; the second copy is "certificate copy", which the
purchaser should send it to the seller and is to be used as the legal
certificates for issuing red-letter special invoices; the third copy shall
be retained by the purchaser.
Certificates must be issued by tax authorities and affixed with the
stamp of the tax authorities; certificates cannot be given to the
taxpayers for the issuance of the certificates by themselves.
Certificates shall be printed in accordance with the People's Republic of China for the control of Invoices> and the relevant
provisions of the Detailed Rules and Regulations.
General taxpayers shall bind the certificate received into booklets
as required by the tax authorities and keep them in accordance with the
relevant certificate preservation provisions.
Article 18
The forms of special invoices and the format of "goods returned" or
"discount claimed" certificates shall be drawn up by the State
Administration of Taxation on a unified basis. They shall not be altered
by other organizations or taxpayers without authorization.
Article 19
"Tax authorities" and "competent tax authorities" mentioned in the
Provisions refer to the State Administration of Taxation and the
tax-collecting authorities that are one level above of the taxation
bureaux which are directly under the State Administration of Taxation.
Article 20
Provisions shall come into effect on January 1, 1994.


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深圳市建设工程现场文明施工管理办法

广东省深圳市建设局


深圳市建设工程现场文明施工管理办法
深圳市建设局



第一章 总 则
第一条 为加强本市建设工程现场文明施工的管理,维护市容整洁和城市安全,使文明施工规范化、标准化、制度化,根据国家建设部和省建委的有关规定,结合我市的实际情况,制定本办法。
第二条 本办法适用于本市范围内房屋建设、土木工程、设备安装、市政道路、管线敷设等各项建设工程现场文明施工的管理。建设单位、施工单位和其他有关单位均应遵守本办法。

第二章 现场文明施工设计
第三条 施工总包单位在编制施工组织设计时,对文明施工必须进行设计,有关部门在审查施工组织设计时一并审查。
第四条 文明施工设计内容:
(一)施工现场平面布置图。包括临时设施、现场交通、现场作业区、施工设备及机具的布置、成品、半成品、原材料的堆放位置等。
大型工程平面布置因施工期变动较大,可按基础、主体、装修三阶段进行施工平面图设计。
(二)现场围栏的设计。
(三)现场工程标志牌的设计。
(四)临时建筑物、构筑物、硬地化、道路等单体设计。
(五)现场污水处理排放设计。
(六)粉尘、噪音控制措施。
(七)施工区域内现有市政管网和周围的建、构筑物的保护。
(八)现场卫生及安全保卫措施。
(九)现场文明施工管理组织机构及责任人。
第五条 施工单位根据文明施工设计编制文明施工增加费(包括工地围栏、硬地化、大临设施超标费、市政管线保护费及其它文明施工费等),该费用作为施工措施费(1号标书)组成部分列入工程总造价。

第三章 现场文明施工的标准
第六条 建设工程施工现场周边应设置连续、密闭的围栏。其标准如下:
(一)在本市主要路段和市容景观道路及机场、码头、车站广场设置的围栏,其高度不得低于2.3米,使用的材料应保证围栏稳固、整齐、美观(主要用砌筑材料);
(二)在其他路段设置的围栏、其高度不得低于1.8米,使用的材料应保证围栏稳固、整齐、美观(不得使用铁皮瓦、石棉瓦)。
(三)围栏外部应做简易装饰,色彩与周围环境协调。
(四)场地出入口大门应庄重美观、门扇应做成密闭不透式。
第七条 工程标牌(五牌一图)。施工现场应设置工程标牌,工程标牌为施工总平面布置图,工程概况牌、文明施工管理牌、组织网络牌、安全纪律牌、防火须知牌。工程概况牌设置在工地围栅的醒目位置上,载明项目名称、规模、开竣工日期、施工许可证号、建设单位、设计单位、
质量、安全监督单位、施工单位、监理单位和联系电话等。
第八条 临时建筑物、构筑物包括办公用房、宿舍、食堂、仓库、卫生间、淋浴室及消防用的砂、水池等。临时建筑物、构筑物,要求稳固、安全、整洁,并满足消防要求,禁止使用竹棚、石棉瓦、油毡搭建。
现场设置集体宿舍时,应具备良好的防潮、通风、采光等性能,并与作业区隔离。人均床铺面积不小于2平方米,并进行适当的分隔。按设计架设用电线路,严禁任意拉线接电,严禁使用电炉和明火烧煮食物。
第九条 成品、半成品及原材料的堆放。严格按施工组织设计中的平面布置图划定的位置堆放成品、半成品和原材料,所有材料应堆放整齐,不得侵占市政道路及公用设施。确需临时占用的,应由建设单位提出申请,由建设行政主管部门签署意见,经有关部门批准,并将批准号的标志
悬挂在现场。
第十条 现场场地及道路应硬地化。其厚度和强度应满足施工和行车需要。现场场地和道路要平坦、通畅、并设置相应的安全防护设施和安全标志。周边设排水沟,现场不允许有积水。
第十一条 污水的处理和排放。场地内应设沉淀池和冲洗池,并做到:
(一)所有的生活或其它污水必须分别处理后方能经排水渠排入市政排水管网或河流。
(二)采用钻孔或其他施工产生的泥浆,未经沉淀不得排入市政排水管网或河流。废浆和淤泥应使用封闭的专用车辆进行运输。
第十二条 粉尘控制:
(一)由于其他原因而未做到的硬地化部位,要定期压实地面和洒水,减少灰尘对周围环境的污染。
(二)禁止在施工现场焚烧有毒、有害和有恶臭气味的物质。
(三)装卸有粉尘的材料时,应洒水湿润和在仓库内进行。
(四)严禁向建筑物外抛掷垃圾。
第十三条 工程开工前,施工单位会同建设单位对施工现场进行踏勘,对可能损坏的周围建筑物、构筑物、市政设施和管线制订相应的保护措施,保证施工安全进行。
第十四条 运输车辆应做到:
(一)运输车辆必须冲洗干净后方能离场上路行驶。
(二)装运建筑材料、土石方、建筑垃圾及工程渣土的车辆,应采取有效措施,保证行驶途中不污染道路和环境。严格执行《关于加强深圳经济特区土石方运输车辆管理的若干规定》(深建字〔1997〕185号)。
第十五条 噪音控制:
(一)建成区内的新建项目,建设、设计、施工单位应采用低噪音的工艺和施工方法。
(二)建筑施工作业的噪声可能超过建筑施工现场的噪声限值时,施工单位应在开工前向建设行政主管部门和环保部门申报,核准后方能开工;
(三)在城市建成区内,禁止中午和夜间进行产生噪音的建筑施工作业(中午12时至下午2时,晚上11时至第二天早上7时)。由于施工不能中断的技术原因和其他特殊情况,确需中午或夜间连续施工作业的,应向建设行政主管部门和环保部门申请。
第十六条 现场卫生:
(一)明确施工现场各区域的卫生责任人。
(二)食堂必须申领卫生许可证,并应符合卫生标准,生、熟食操作应分开,熟食操作时应有防蝇间或防蝇罩。禁止使用非食用塑料制品作熟食容器,炊事员和茶水工需持有效的健康证明上岗。
(三)施工现场应设置卫生间,并有水源供冲洗,同时设简易化粪池或集粪池,加盖并定期喷药,每日有专人负责清洁。
(四)设置足够的垃圾池和垃圾桶,定期搞好环境卫生、清理垃圾,施药除“四害”。
(五)建筑垃圾必须集中堆放并及时清运。做到工完场清。
(六)工地应设茶水亭和茶水桶,做到有盖、加锁和有标志。夏季施工应有防暑降温措施。
第十七条 现场安全、保卫:
(一)建立健全安全、保卫制度,落实治安、防火、计划生育管理责任人。
(二)施工现场的管理人员、作业人员必须配佩工作卡。工作卡由总包单位制作,工作卡有本人相片、姓名、所属单位、工种或职务,管理人员和作业人员的标卡应分颜色区别。
(三)建立来访登记制度,不准留宿家属及闲杂人员。
(四)经常对工人进行法纪和文明教育,严禁在施工现场打架斗殴及进行黄、赌、毒等非法活动。

第四章 文明施工的管理
第十八条 市建设行政主管部门是现场文明施工的管理部门,各区建设行政主管部门在市建设行政主管部门指导下负责区属工程文明施工的管理。
第十九条 市、区施工安全监督站按分工对在建项目实施安全监督的同时,实施文明施工监督。
第二十条 建设单位应大力支持、配合施工单位搞好文明施工工作,并保证文明施工增加费按时到位。
第二十一条 各施工单位按本规定组织文明施工,建立文明施工管理责任制,开展文明施工达标活动。
第二十二条 市建设行政主管部门按本规定的标准进行量化管理,制定文明施工的评定标准。
第二十三条 市、区安全监督机构根据评定标准,对工程项目组织检查,检查结果分为“文明施工不合格工地”、“文明施工合格工地”、“文明工地”。对“文明工地”颁发标志牌。
第二十四条 市建设行政主管部门每年组织两次文明施工大检查,在“文明工地”的基础上,评选出市级“示范文明工地”。
第二十五条 对安全检查不合格的工地,不得评为“文明工地”。文明施工不合格的工程项目,不得参加市优质样板工程评选。
第二十六条 凡违反本办法的,由市、区建设行政主管部门视情节轻重,根据建设部第15号令《建设工程施工现场管理规定》给予警告、通报批评,责令限期改正,责令停止施工整顿,吊销施工许可证的处罚。
第二十七条 本办法由深圳市建设局负责解释。
第二十八条 本办法由一九九八年十月一日起实行,原深建字〔1993〕87号文《建设工程施工现场文明施工及环境管理暂行规定》同时废止。



1998年9月11日

黑龙江省人工增雨防雹管理条例

黑龙江省人大常委会


黑龙江省人工增雨防雹管理条例
黑龙江省人大常委会



(1998年8月15日黑龙江省第九届人民代表大会常务委员会第四次会议通过)


第一条 为了加强对人工增雨防雹的管理,有效地开发利用云水资源,增强农业防灾减灾及森林火灾预防、扑火能力,根据《中华人民共和国气象条例》及有关规定,结合本省实际,制定本条例。
第二条 人工增雨防雹是指利用飞机、高炮、火箭等对一定条件下的云进行催化增雨和抑制雹云发展,以减轻干旱、冰雹、森林大大等灾害的活动。
第三条 在本省行政区域内从事人工增雨防雹活动,必须遵守本条例。
第四条 人工增雨防雹是基础性社会公益事业。各级人民政府应当加强对人工增雨防雹工作的领导,把人工增雨防雹作为农业基础建设内容纳入国民经济发展计划,扩大主要干旱区和冰雹多发区、森林火灾防护区的防护面积,提高防灾减灾能力。
各级人民政府对在人工增雨防雹工作中做出贡献的单位和个人给予表彰和奖励。
第五条 各级气象主管部门是人工增雨防雹的主管部门,负责本行政区域内人工增雨防雹的规划、计划、组织、协调工作。
省农垦、森工、监狱农场等部门的人工增雨防雹工作,由省气象主管部门实行行业管理,接受省气象主管部门的业务指导和监督。
空域主管部门、人民武装部、财政、计划、公安、民航、通讯、交通、农业、水利等部门应当配合搞好人工增雨防雹工作。
第六条 进行人工增雨防雹应当具备相应的指挥及作业人员和各种技术设备。指挥及作业人员应当经县以上气象主管部门组织培训,颁发由省气象主管部门统一印制的上岗资格证书,方可上岗作业。
第七条 使用高炮、火箭人工增雨防雹作业必须具备下列条件:
(一)有适当的天气条件和作业时机;
(二)有空域主管部门批准的临时性空域;
(三)避开人口稠密区和重要设施;距国境线内10公里以上;
(四)在作业现场能与指挥中心迅速取得通讯联系;
(五)有具备上岗资格的指挥及作业人员。
第八条 人工增雨防雹作业站(点)设置,应由县以上人民政府或省农垦、森工、监狱农场等部门提前一年向省气象主管部门提出申请,经审查批准后方可组织实施。
经批准的作业站(点)移动时,所在县(市)气象主管部门应当将作业站(点)所在地的经纬度及地名报省气象主管部门备案。
第九条 使用飞机、高炮、火箭等人工增雨防雹作业前,必须由要求人工增雨防雹的单位向气象主管部门提出申请,由气象主管部门向空域主管部门履行空域申请手续,在批准的空域内、时间内作业;未经批准不得实施作业。
第十条 有关机场应当根据实施单位提出的飞机增雨作业计划,在空域调配、飞机起飞、降落、备降和地勤保障等方面予以支持和配合。
第十一条 各级气象主管部门要建立人工增雨防雹指挥系统、通信系统和天气监测预报系统,做到预报准确、严密跟踪、反应快速,联系畅通,不断提高人工增雨防雹的科学性和效益。
作业站(点)在作业时,应当采用现代化技术,准确选择作业天气,确定作业时机,记录、搜集整理作业和天气情况等有关资料,进行效果分析,上报作业情况。
试验研究所获得的人工增雨防雹成果(含产品),应报省气象主管部门组织审定后,方可推广应用。
第十二条 人工增雨防雹设备(含自筹经费购置的)由省气象主管部门归口管理。各市(行署)、县(市)、省农垦、森工、监狱农场等部门所需人工增雨防雹设备(含发射工具、弹药),应当由省气象主管部门向国家指定的生产企业和单位统一购买,经省气象主管部门审查合格后,
核发使用许可证。
第十三条 每年开展作业前,由市(行署)气象主管部门组织对本辖区内的增雨防雹设备,按军械管理的规定进行全面检修或大修。省农垦、森工、监狱农场等部门增雨防雹设备的检修或大修由本部门组织实施。
设备的购置、报废、更新由县以上气象主管部门和省农垦、森工、监狱农场等部门提前一年提出计划,经省气象主管部门审批后组织实施。
第十四条 使用高炮进行人工增雨防雹必须严格按操作规程作业,每个作业站(点)至少安排一名能排除一般故障的炮手负责高炮的日常维护、保养。
有故障的高炮、火箭禁止作业。
第十五条 作业站(点)所在乡(镇)人民政府应按照标准建设炮库、临时弹药库、炮台,并设有值班室,配备通讯设施。
任何单位和个人不得在作业站(点)周围五百米内兴建妨碍作业的建筑物,不得侵占作业场地和设施。
第十六条 人工增雨防雹炮弹的运输、使用和保管,应遵守有关爆炸物品管理规定。
人工增雨防雹炮弹应当存放在当地人民武装部或公安部门批准的专用库房。作业临时使用的炮弹,应当存放在专用的临时弹药库房。
对不合格弹药应当按规定销毁。
第十七条 人工增雨防雹安全工作实行责任制管理。县(市)、乡(镇)人民政府应当加强安全保障,作业站(点)应当严格执行安全制度,确保作业安全。
人工增雨防雹活动中出现人身伤亡事故,经有关部门确定事故原因和责任后,由乡(镇)以上人民政府根据有关规定处理。
因开展人工增雨防雹活动引起的权益纠纷由乡(镇)以上人民政府负责协调解决;个人合法权益受损害时,可直接向人民法院起诉。
第十八条 农村人工增雨防雹经费除省财政补贴的费用外,不足部分应当由市(行署)、县(市)、乡(镇)政府自行解决。
需要人工增雨防雹专项服务的森工、农垦、粮食、烟草、保险等单位或家庭农场、果园等承包者,必须提供所需经费和必要条件。
各级人民政府应鼓励农民依照本条例的规定,自愿出资发展人工增雨防雹事业。
第十九条 县以上人民政府投入的人工增雨防雹资金由同级财政和气象主管部门负责管理,实行专款专用。
第二十条 作业人员违反本条例,有下列行为之一的,由县以上气象主管部门处以200元至1000元罚款,
(一)不遵守操作规程的;
(二)使用不合格设备的;
(三)未经批准空域擅自作业的;
(四)损坏或丢失人工增雨防雹设备的;
(五)擅离职守贻误作业时机的。
造成损失的,应当视情节给予赔偿;构成犯罪的,依法追究刑事责任。
第二十一条 违反本条例第十二条规定,暂时封存所购设备,由气象主管部门按有关规定处理;违反本条例第十五条第二款规定,除责令拆除所建建筑物外,并处以1000元至2000元罚款。
第二十二条 气象主管部门负责人工增雨防雹的工作人员和指挥人员玩忽职守、贻误作业时机造成损失的,由其所在单位或上级主管部门视情节给予行政处分;构成犯罪的,依法追究刑事责任。
第二十三条 当事人对行政处罚不服的,可依法申请复议或起诉。逾期不申请复议或不起诉又不履行处罚决定的,由作出处罚决定的机关申请人民法院强制执行。
第二十四条 本条例由省气象主管部门负责应用解释。
第二十五条 本条例自1998年10月1日起施行。



1998年8月15日

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