衡水市行政执法错案及行政执法过错责任追究办法
河北省衡水市人民政府
衡水市人民政府令
[2005]第2号
《衡水市行政执法错案及行政执法过错责任追究办法》已经2005年2月17日市政府第23次常务会议讨论通过,现予发布,请认真贯彻执行。
市 长 冀纯堂
二○○五年二月二十八日
衡水市行政执法错案及行政执法过错责任追究办法
第一条 为加强行政执法监督,促进依法行政,深化行政执法责任制,预防和减少行政执法错案和行政执法过错的发生。根据国务院《全面推进依法行政实施纲要》、《国务院办公厅关于贯彻落实全面推进依法行政实施纲要的实施意见》和《河北省错案和执法过错追究条例》,结合我市实际,特制定本办法。
第二条 本办法所称行政执法是指依法享有行政执法权的法定行政机关、法律法规授权的组织和依法委托的组织(以下统称行政执法机关)为贯彻法律、法规、规章所实施的具体行政行为。
第三条 行政执法机关及其人员由于故意或者过失在行政执法工作中,给公民、法人或其他组织造成损失的,应当承担行政执法错案或行政执法过错责任。
第四条 追究行政执法错案及行政执法过错责任人责任,应当坚持实事求是、有错必纠、罚责相当、教育与惩戒相结合的原则。
第五条 行政执法机关及其工作人员的行政执法错案及行政执法过错责任,由下列机关负责追究:
(一)县市区、乡镇人民政府的行政执法错案及行政执法过错,由上一级人民政府负责追究;
(二)县市区人民政府工作部门及其工作人员的行政执法错案及行政执法过错,由同级人民政府负责追究;
(三)人民政府工作部门设立的分支机构及其工作人员的行政执法错案及行政执法过错,由人民政府工作部门负责追究;
(四)法律、法规授权的组织及其工作人员的行政执法错案及行政执法过错,由被授权组织的同级人民政府负责追究;
(五)受行政执法机关依法委托行使行政执法职责的组织及其工作人员的行政执法错案及行政执法过错,由委托的行政执法机关负责追究;
(六)对行政执法机关内设机构及其工作人员的行政执法错案及行政执法过错,由该行政执法机关负责追究。
市、县(市)、区、乡(镇)人民政府及行政执法机关的法制机构负责行政执法错案及行政执法过错责任追究的日常工作。
第六条 有下列情形之一的,为行政执法错案:
(一)具体行政行为被同级人大及其常委会、上级行政机关认定错案而撤销或变更的;
(二)具体行政行为给公民、法人或其他组织造成损失,被人民法院终审判决承担行政赔偿责任的;
(三)重大行政措施违反国家法律、法规,并造成严重损失的。
第七条 有下列情形之一的,为行政执法过错:
(一)实施行政处罚、行政许可、行政收费等具体行政行为过程中没有法律、法规、规章依据或者适用法律、法规、规章不当的;
(二)违反法定程序作出行政处罚、行政许可、行政收费的具体行政行为的;
(三)超越法定权限或者委托权限从事行政处罚、行政许可、行政收费的;
(四)行政执法中利用职务便利,索取或者收受他人财物,截留、挪用、变相私分罚没财物或实施行政许可依法收取的费用,使用、损毁扣押、查封登记保存财物的;
(五)擅自改变行政处罚种类、幅度的;
(六)行政处罚依据的主要事实不清,证据不足的;
(七)进行行政处罚不使用罚款、没收财物票据或者使用非法定部门制发的罚款、没收财物票据的;
(八)行政许可实施机关实施行政许可擅自收费或者不按照法定项目和标准收费的;
(九)违法实行强制措施、检查措施或者执行措施,给当事人造成损失的;
(十)依法应当作为而不作为的;
(十一)其他应当追究的违法或者不当的具体行政行为。
第八条 承办人故意或者过失造成行政执法错案和行政执法过错的,由承办人承担责任。承办人的意见经过批准出现行政执法错案和执法过错的,由批准人承担主要责任。
第九条 经集体研究决定造成行政执法错案和行政执法过错的,由主持人承担主要责任。
第十条 负责人指使或者授意承办人造成执法过错的,由负责人承担主要责任。
第十一条 任用不具有行政执法资格的人员造成行政执法错案和行政执法过错的,在追究承办人责任的同时,追究用人者的责任。
第十二条 其他原因造成行政执法错案和行政执法过错的,根据情节轻重,分别追究相关人员的责任。
第十三条 行政执法错案和行政执法过错情节轻微,危害不大的,可酌情给予责任人批评教育、责令检查、通报批评,暂扣行政执法证件等处理。
第十四条 行政执法错案和行政执法过错后果严重,但尚未构成犯罪的除进行批评教育外,对责任人给予行政处分、吊销行政执法证件。需对责任人进行行政处分的,移交监察机关处理。
第十五条 行政执法错案和行政执法过错责任人的行为构成犯罪的,移送司法机关处理。
第十六条 法律、法规对造成行政执法错案和行政执法过错的责任人的追究有明确规定,依据法律、法规的规定处理。
第十七条 行政执法错案和行政执法过错责任人给当事人造成损失的,依据《中华人民共和国国家赔偿法》的规定予以赔偿。
第十八条 行政执法错案和行政执法过错责任人主动承认并纠正错误的,可以减轻处理;坚持错误不改或阻碍对其错误进行调查追究的,应当从重处理。
第十九条 有下列情形之一的,不按行政执法错案和行政执法过错追究责任:
(一)当事人在行政复议或行政诉讼过程中,提出新的证据,使案件主要事实发生变化,重新作出处罚决定的案件;
(二)因法定技术鉴定部门错误的鉴定结论导致行政执法错案和行政执法过错的案件。
第二十条 追究行政执法错案和行政执法过错责任人的责任应当自调查之日起三个月内处理完毕,有特殊情况的,经决定追究责任的机关批准可延长一个月。
第二十一条 对行政执法错案和行政执法过错责任人,作出处理决定后,应在十日内将处理决定书面通知本人。
第二十二条 行政执法错案和行政执法过错责任人对处理决定不服的,可依照法律和有关规定向原处理机关申请复查,复查决定应在一个月内作出。行政执法错案和行政执法过错责任人有权向原处理机关的上一级机关提出申诉。复查和申诉期间,不停止处理决定的执行。
第二十三条 实行垂直领导的行政执法机关?应依据国家有关法律、法规、规章的规定执行,接受所在地同级人民政府的监督,并参照本规定执行。
第二十四条 本办法由衡水市人民政府法制办公室负责解释。
第二十五条 本办法自发布之日起施行
国家税务总局关于增值税专用发票使用问题的通知(附英文)
国家税务总局
国家税务总局关于增值税专用发票使用问题的通知(附英文)
国税发[1994]57号
各省、自治区、直辖市税务局,各计划单列市税务局:
现根据《增值税专用发票使用规定》试行以来的实际情况,就有关问题通知如下:
一、据了解,目前仍有部分地区税务机关尚未将新的纳税人登记号发给纳税人,这些地区的增值税纳税人在开具或索取专用发票时仍需使用旧的纳税人登记号。鉴于这一实际情况,在今年4月1日以前,这些地区的增值税纳税人在开具或索取专用发票时仍可使用旧的纳税人登记号,此
种专用发票可以作为扣税凭证。有关地区的税务机关应至迟在今年4月1日以前将新的纳税人登记号发给纳税人。今年4月1日以后,凡开具专用发票均须在“销货单位”和“购货单位”的“纳税人登记号”栏填写新的纳税人登记号;否则,该项专用发票不得作为扣税人凭证。
二、根据实际情况,专用发票的“开户银行及帐号”栏和购销双方的电话号码可以不填写。
三、鉴于供电部门和自来水公司已具备使用电子计算机开具专用发票的条件,其销售电力或自来水可以使用税务机关监制的机外专用发票和电子计算机开具专用发票,但销售给消费者的仍须开具普通发票。
尚未取得机外专用发票的供电部门或自来水公司,暂时可以普通发票代替专用发票。一般纳税人购进电力或自来水所取得的普通发票,可以作为计算进项税额的凭证。该项进项税额的计算公式如下:
购进电力或自 购进金额
来水进项税额=----------------
(1+电力或自来水的税率)
电力或自
×
来水税率
各地税务机关应在今年5月1日以前将机外专用发票供应给电力部门和自来水公司。从今年5月1日起,供电部门销售电力、自来水公司销售自来水,除销售给消费者的以外,均须开具专用发票。
四、为了减少开具专用发票的工作量,降低专用发票的使用成本,销售货物品种较多的,可以汇总开具专用发票。如果所售货物适用的税率不一致,应按不同税率分别汇总填开专用发票。汇总填开专用发票,可以不填写“商品或劳务名称”、“计量单位”、“数量”和“单价”栏。
汇总填开专用发票,必须附有销售方开具并加盖财务专用章或发票专用章的销货清单。销货清单应填写购销双方的单位名称、商品或劳务名称、计量单位、数量、单价、销售额,销货清单的汇总销售额应与专用发票“金额”栏的数字一致。购货方应索取销货清单一式两份,分别附在发
票联和抵扣联之后。
销货清单的样式,暂由省、自治区、直辖市、计划单列市税务局制定。
五、销售货物或应税劳务收取价外费用(指增值税额以外的价外收费)者,如果价格与价外费用需要分别填写,可以在专用发票的“单价”栏填写价、费合计数,另附价外费用项目表交与购货方。但如果价外费用属于按规定不征收增值税的代收代缴的消费税,则该项合计数中不应包括
此项价外费用。
价外费用项目表应填写购销双方的单位名称、收取价外费用的商品或劳务的名称、计量单位、数量、价外费用的项目名称、单位收费标准及价外费用金额(单位费用标准乘以数量),并加盖销售方的财务专用章或发票专用章。购货方应索取价外费用项目表一式两份,分别附在发票联和
抵扣联之后。
价外费用项目表的样式,暂由省、自治区、直辖市、计划单列市税务局制定。
六、为了有利于专用发票的管理,零售单位销售货物给一般纳税人可以开具专用发票,销售货物给其他单位和个人均不得开具专用发票。一般纳税人到零售单位购买货物,必须出示盖有一般纳税人认定专章的税务登记证副本,否则不得为其开具专用发票。
CIRCULAR ON THE QUESTION CONCERNING THE USE OF SPECIAL VOUCHERS OFVALUE-ADDED TAX
(The State Administration of Taxation: 14 February 1994 Coded GuoShui Ming Dian [1994] No. 035)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and
municipalities, and to the tax bureaus of various cities with independent
planning:
In light of the actual conditions emerged since the trial
implementation of the Regulations Concerning the Use of Special Vouchers
of Value-Added Tax, the circular on related issues is hereby given as
follows:
I. It is reported that at present tax authorities in some regions
have not as yet issued the new tax payers registration numbers to the tax
payers, the value-added tax payers in these regions still have to use the
old tax payer registration numbers when issuing or asking for special
vouchers. In view of this actual condition, before April 1 of this year,
the value-added tax payers still can use the old tax payer registration
number while issuing or asking for special vouchers, such special vouchers
can be used as tax-deduction certificates. Tax authorities in related
regions should issue the new tax payer registration number to the tax
payers not later that April 1 of this year. After April 1 of this year,
when special vouchers are issued, the new tax payer registration number
shall be written in the "Tax payer Registration Number" column of the
"goods selling unit" and the "goods purchasing unit", otherwise, the
special voucher shall not be used as tax-deduction certificate.
II. In light of the actual conditions, the telephone numbers of both
the purchaser and the seller may not be written in the "Bank of Deposit
and Account Number" column of the special voucher.
III. In view of the fact that power supply departments and tap water
companies have possessed the condition of using electronic computers to
draw up special vouchers, the special vouchers manufactured under the
supervision of tax authorities and the special vouchers drawn up with
electronic computer may be used for the electricity or tap water they
sell, but ordinary vouchers shall be drawn up when electricity and tap
water are sold to consumers.
Power supply departments or tap water companies which have not as yet
obtained external special vouchers may temporarily use ordinary vouchers
in place of special vouchers. The ordinary vouchers gained from the
purchase of electricity or tap water by ordinary tax payers may be used as
certificates for calculating the volume of tax on purchase. The formula
for calculating the purchase tax volume is as follows:
The sum of
money for
The volume purchase Tax rate
of tax on purchase of = ---------------------- X of power or
electricity or tap water (1 +the tax rate tap water
of power or tap
water)
The tax authorities in various localities should provide external
special vouchers to power supply departments and tap water companies
before May 1 of this year. Beginning from May 1 of this year, power supply
departments and tap water companies, except for selling power and tap
water to consumers, shall issue special vouchers.
IV. In order to reduce the work amount of issuing special vouchers
and lower the use cost of special vouchers, itemized special vouchers may
be drawn up for many kinds of goods sold. If the applicable tax rates for
the goods sold are not the same, special vouchers shall be itemized
respectively according to different tax rates. When itemized special
vouchers are used, the volumes "Name of Commodities and Labor Services",
"Unit of Measurement" and "Unit Price" may not be filled.
The itemized special vouchers must be attached with the detailed list
of goods sold affixed with the special financial seal or the special
voucher seal. which is issued by the seller. On the detailed list of goods
sold should be written the names of the units of both the purchaser and
the seller, the name of commodities or labor services, the unit of
measurement, quantity, unit price, sales volume; the consolidated sales
volume of the detailed list of goods sold should be same as the figures
given in the "Sum of Money" column of the special voucher. The purchaser
should ask for a detailed list of goods sold in duplicate, being
respectively attached at the back of the voucher form and the deduction
form.
The pattern of the detailed list of goods sold shall be mapped out by
the tax bureaus of various provinces, autonomous regions, municipalities
and cities with independent planning for the time being.
V. For the expenses not included in the calculated price (referring
to the charges not included in the calculated price outside the
value-added tax amount) collected from the goods old or taxable labor
services, if the price and the expenses not included the calculated price
and expenses may be filled in the "Unit price" column of the special
vouchers, attached with an itemized table of the expense not included in
the calculated price which should be given to the goods purchaser. But if
the expense not included in the calculated price belongs to withholding
consumption tax and no value-added tax is levied, then the combined total
should not be included in the expense not included in the calculated
price. This expense not included in the calculated price requires the
drawing up of separate ordinary vouchers.
In the itemized table of the expense not included in the calculated
prices should be written the name of the units of both the purchaser and
the seller, the name of the commodities or labor services on which
expenses not included in the calculated price are charged, the unit of
measurement, quantity, the name of the items of expenses not included in
the calculated prices, the unit expense standards as well as the amount of
expense not included in the calculated prices (the unit expense standard
is multiplied by quantity), In the itemized table should be affixed the
special financial seal or the special voucher seal of the seller. The
goods purchaser should ask for the itemized table of expenses not included
in the calculated prices in duplicate, which should be attached
respectively to the back of the voucher form and the deduction form.
The pattern of the itemized table of the expense not included in the
calculated price shall be temporarily mapped out by the tax bureaus of
various provinces, autonomous regions, municipalities and various cities
with independent planning.
VI. In order to facilitate the management of special vouchers, the
retail sales units which sell goods to ordinary tax payers may issue
special vouchers, but should not issue special vouchers when they sell
goods to other units and individuals. Ordinary tax payers who purchase
goods at retail sales units shall present a copy of the tax registration
certificate affixed with a special seal identified by the ordinary tax
payer, otherwise a special voucher shall not be issued to him.
1994年2月14日