河北省秦皇岛市人民政府


秦皇岛市人民政府关于印发《秦皇岛市火灾事故应急预案》的通知

秦政 [2005] 187号



各县、区人民政府，开发区管委，市政府各部门：
《秦皇岛市火灾事故应急预案》已经市政府研究同意，现印发给你们，请认真贯彻执行。



二○○五年十月二十四日



秦皇岛市火灾事故应急预案

为了有效应对秦皇岛市境内突发的重特大火灾事故，快速有序地进行抢险救援工作，全力保护国家和人民生命财产安全，特制定本应急预案。
一、适用范围
本《应急预案》适用全市范围内发生的重大、特大火灾事故（重大火灾事故：死亡3人和3人以上；或重伤10人和10人以上；或死亡、重伤10人和10人以上；或受灾30户和30户以上；或直接财产损失30万元和30万元以上。特大火灾事故：死亡10人和10人以上；或重伤20人和20人以上；或死亡、重伤20人和20人以上；或受灾50户和50户以上；或直接财产损失100万元和100万元以上）。
二、处置原则
坚持统一领导，各司其职，密切配合，协调一致，将火灾事故损失降到最低程度的原则。
三、组织领导机构
成立市火灾事故应急救援指挥部，作为我市处置重特大火灾事故领导机构，负责发布各项工作指令，对重特大火灾事故处置工作进行指挥调度。
市火灾事故应急救援指挥部人员组成：
总 指 挥：刘景旺 市政府副市长、市委政法委第一副书记
副总指挥：李云隆 省公安厅副厅长、市公安局局长
丁文义 市政府副秘书长
成　　员：吕树利 市公安局副局长
张树江 市财政局副局长
吴瑞山 市公安消防支队支队长
徐耀龙 市建设局副局长
闫志斌 市规划局副局长
杜常舰 市安监局副局长
温景安 市商务局副局长
任春振 市卫生局副局长
刘国峰 市公用事业局副局长
张 霄 市民政局副局长
王树生 市红十字会秘书长
市火灾事故应急救援指挥部设办公室，办公室设在市公安消防支队，办公室主任由市公安消防支队支队长吴瑞山兼任，办公室负责指挥部决策的意见、命令、指示上报下达。
四、市火灾事故应急救援指挥部职责
（一）根据事故发生情况决定启动本预案，确定指挥部工作地点并实施组织指挥；
（二）根据《预案》实施过程中发生的情况变化和出现的问题，及时对《预案》提出调整、修改和补充；
（三）负责紧急调用各类物资、设备、人员和占用场地，并协调解决事后归还和补偿问题；
（四）根据事故危害情况，在有危及周边单位和人员的险情出现时，组织对人员和物资的疏散；
（五）配合上级部门进行事故调查处理工作；
（六）做好稳定社会秩序和伤亡人员的善后及安抚工作；
（七）指导指挥部办公室及时向市委、市政府报告火灾事故的抢险救援情况，并在二十四小时内写出书面报告。事故报告包括以下内容：
1.发生事故的单位及时间、地点；
2.事故单位的行业类型、经济类型、企业规模；
3.事故的简要经过、伤亡人数、直接经济损失的初步估计；
4.事故原因、性质的初步判断；
5.当前事故处置情况和采取的措施；
6.协调有关部门、单位协助事故抢救处理的有关事宜；
7.事故的报告单位、签发人和报告时间（时间明确到小时）。
（八）处理本预案不可预见的其它问题。
五、应急救援处置程序
（一）火灾事故发生后，公安消防指挥中心要及时调集消防警力到达现场，并上报市公安局，由市公安局确定火灾事故的等级，报告市政府，建议市火灾事故应急救援指挥部启动本预案。本预案启动后，重特大火灾事故应急救援指挥部立即开展工作，指挥部成员要按要求迅速到达总指挥指定的地点组织实施灭火、抢险和救援等工作。
（二）指挥部各成员单位都要派员赶赴事故现场，对火灾情况进行现场查看，协助配合公安消防部门进行抢险救援工作，确保抢险救灾工作顺利开展。要根据现场勘察情况及时准确向指挥部报告，提出工作建议。公安消防部门要在第一时间查明和确定火灾现场是否有爆炸和化学危险品泄露现象和可能，提出疏散人员和物资的建议。
（三）财政局和商务局要做好抢险救援物资供应、运输及设备机械借用协调工作。
（四）卫生局要组织协调医疗机构对伤员进行抢救治疗工作。
（五）红十字会要组织好医护志愿者救援和救灾捐赠工作，协助民政部门对无家可归者和缺少扶助的老人小孩进行安抚救慰。
（六）公安局要与安监局配合，积极开展火灾事故原因取证、调查工作。
（七）建设局、规划局要在分析火灾原因的基础上，对建设和规划进行完善和调整，汲取教训，便利救援。
六、其他事项
（一）本《预案》是为保证重特大火灾事故发生后，市政府在实施抢险过程中能够做到快速、准确、及时、高效而制定的，一切工作要视火灾危害情况而定。
（二）各单位要结合自身职能，在市政府和市火灾事故应急救援指挥部的统一指挥协调下开展工作，不能推诿扯皮，贻误工作。
（三）各单位、各部门应结合本单位实际，制定相应切实可行的应急处理预案，明确责任，加强演练。同时，要根据条件和环境的变化及时修改补充和完善预案的内容。
本《预案》自发布之日起实施。





国家税务总局


国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文)
国税发[1994]59号
1994年3月15日，国家税务总局

通知
各省、自治区、直辖市税务局，各计划单列市税务局：
为了保证新税制的顺利实施，规范增值税的管理，国家税务总局决定实行增值税一般纳税人认定制度。1993年11月20日国家税务总局以国税明电〔1993〕052号明传电报将《增值税一般纳税人申请认定办法》发给各地。现印发给你们，请继续遵照执行。 附件一：《增值税一般纳税人申请认定办法》
附件二：《增值税一般纳税人申请认定表》（略）
附件三：“增值税一般纳税人”认定专章印模（略）

附件：增值税一般纳税人申请认定办法
一、凡增值税一般纳税人（以下简称一般纳税人），均应依照本办法向其企业所在地主管税务机关申请办理一般纳税人认定手续。 一般纳税人总分支机构不在同一县（市）的，应分别向其机构所在地主管税务机关申请办理一般纳税人认定手续。
二、一般纳税人是指年应征增值税销售额（以下简称年应税销售额，包括一个公历年度内的全部应税销售额），超过财政部规定的小规模纳税人标准的企业和企业性单位（以下简称企业）。
下列纳税人不属于一般纳税人：
（一）年应税销售额未超过小规模纳税人标准的企业（以下简称小规模企业）；
（二）个人；
（三）非企业性单位；
（四）不经常发生增值税行为的企业。
三、年应税销售额未超过标准的小规模企业，会计核算健全，能准确核算并提供销项税额、进项税额的，可申请办理一般纳税人认定手续。
纳税人总分支机构实行统一核算，其总机构年应税销售额超过小规模企业标准，但分支机构年应税销售额未超过小规模企业标准的，其分支机构可申请办理一般纳税人认定手续。在办理认定手续时，须提供总机构所在地主管税务机关批准其总机构为一般纳税人的证明（总机构申请认定表的影印件）。
由于销售免税货物不得开具增值税专用发票，因此全部销售免税货物的企业不办理一般纳税人认定手续。
四、经税务机关审核认定的一般纳税人，可按《中华人民共和国增值税条例》第四条的规定计算应纳税额，并使用增值税专用发票。 对符合一般纳税人条件但不申请办理一般纳税人认定手续的纳税人，应按销售额依照增值税税率计算应纳税额，不得抵扣进项税额，也不得使用增值税专用发票。
五、新开业的符合一般纳税人条件的企业，应在办理税务登记的同时申请办理一般纳税人认定手续。税务机关对其预计年应税销售额超过小规模企业标准的暂认定为一般纳税人；其开业后的实际年应税销售额未超过小规模纳税人标准的，应重新申请办理一般纳税人认定手续。符合本办法第三条第一款条件的，可继续认定为一般纳税人；不符合本办法第三条第一款条件的，取消一般纳税人资格。
六、已开业的小规模企业，其年应税销售额超过小规模纳税人标准的，应在次年一月底以前申请办理一般纳税人认定手续。
七、企业申请办理一般纳税人认定手续，应提出申请报告，并提供下列有关证件、资料：
（一）营业执照；
（二）有关合同、章程、协议书；
（三）银行帐号证明；
（四）税务机关要求提供的其他有关证件、资料。
上款第四项所列证件、资料的内容由省级税务机关确定。
八、主管税务机关在初步审核企业的申请报告和有关资料后，发给《增值税一般纳税人申请认定表》，企业应如实填写《增值税一般纳税人申请认定表》。企业填报《增值税一般纳税人申请认定表》一式两份，审批后，一份交基层征收机关，一份退企业留存。
《增值税一般纳税人申请认定表》表样，由国家税务总局统一制定。
九、一般纳税人认定的审批权限，在县级以上税务机关。对于企业填报的《增值税一般纳税人申请认定表》，负责审批的税务机关应在收到之日起三十日内审核完毕。符合一般纳税人条件的，在其《税务登记证》副本首页上方加盖“增值税一般纳税人”确认专章，作为领购增值税专用发票的证件。
“增值税一般纳税人”确认专章印色统一为红色，印模由国家税务总局制定。

CIRCULAR CONCERNING THE PRINTING AND ISSUING OF THE MEASURES FORRECOGNIZING THE APPLICATION FILED BY ORDINARY VALUE-ADDED TAX PAYER

(State Administration of Taxation: 15 March 1994 Coded Guo Shui Fa[1994]No. 059)

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 order to ensure the smooth implementation of the new tax system
and standardize management of value-added tax, the State Administration of
Taxation has decided to institute the ordinary Value-Added tax payer's
recognition system. On November 20, 1993, the State Administration of
Taxation issued the Measures for Recognizing the Application Filed by
Ordinary Value-Added Tax Payer in the form of an openly transmitted
telegraph coded Guo Shui Ming Dian [1993] No. 052 to various localities.
The text is hereby printed and issued to you, please continue to put it
into practice.
Appendix I:
I. Measures for Recognizing the Application of Ordinary Value- Added
Tax payer
II. Table of Recognizing the Application of Ordinary Value-Added Tax
Payer
III. Recognition of the Special Seal and Stamp of "Ordinary
Value-Added Tax Payer" (omitted)

Appendix I:
Measures for Recognizing the Application of Ordinary Value-Added Tax
Payer
I. Ordinary value-added tax payer (hereinafter referred to as
ordinary tax payer) shall all follow these measures to perform procedures
for the recognition of ordinary tax payer with the tax competent
authorities at the location of his enterprise.
Ordinary tax payers whose general sub-branches are not in the same
county (city) shall apply for performing the procedures for recognition of
ordinary tax payer with the competent tax authorities at the locations of
their respective organizations.
II. Ordinary tax payers refer to the enterprise and units of an
enterprise nature (hereinafter referred to as enterprises) whose annual
sales amount: on which value-added tax shall be levied (hereinafter
referred to as annual taxable sales amount, including all taxable sales
amounts within a year of Gregorian calendar), exceeds the standard for
small-scale tax payers as stipulated by the Ministry of Finance.
The tax payers listed below do not belong to ordinary tax payers:
(1) Enterprises (hereinafter referred to as small- scale enterprises)
whose annual taxable sales volume does not exceed the standard of
small-scale tax payer;
(2) Individuals;
(3) Non-enterprise units;
(4) Enterprises not frequently have the taxable conduct related to
value-added tax.
III. A small-scale enterprise, which has an annual taxable sales
volume that does not exceed the standard and which has a sound accounting
system capable of accurately calculating and providing a tax amount on
sales items and a tax amount on purchase items, may apply for performing
the procedures for recognition of the ordinary tax payer.
When the tax payer's general sub-branch introduces unified
accounting, if the annual taxable sales volume of his general organization
exceeds the standard of a small-scale enterprise, but the annual taxable
sales volume of his branch does not exceed the standard of a small-scale
enterprise, then his branch may apply for performing the procedures for
recognition of ordinary tax payer. While performing the recognition
procedures, he shall provide the certificate (the photocopy of the
application recognition form of his general organization) showing that the
competent tax authorities in the location of his general organization has
approved its general organization as an ordinary tax payer.
Because value-added tax special vouchers are not to be issued for
goods old tax free, therefore, an enterprise which sells goods all tax
free shall not perform recognition procedures for ordinary tax payer.
IV. Ordinary tax payer who has been examined and approved as such may
calculate the taxable amount in accordance with the stipulations of
Article 4 of the Provisional Regulations on Value- Added Tax of the
People's Republic of China and may use the value- added tax special
vouchers.
For the tax payer who conforms with the conditions for ordinary tax
payer but who does not apply for performing the procedures for recognizing
ordinary tax payer, the taxable amount shall be calculated in accordance
with the value-added tax rate in relation to the sales volume, the tax
amount on the purchase items shall not be deducted, nor shall value-added
tax special vouchers be used.
V. Newly opened enterprises which conform with the conditions for
ordinary tax payers shall apply for performing the procedures for
recognizing ordinary tax payer while performing taxation registration. If
its estimated taxable sales volume exceeds the standard for a small-scale
enterprise, the tax authorities shall temporarily recognize it as ordinary
tax payer; after it opens for business, if the actual annual taxable sales
volume does not exceed the standard a small-scale tax payer, it shall file
another application for performing the procedures for recognition of
ordinary tax payers. An enterprise, which conforms with the conditions as
set in Clause 1 of Article 3 of these Measures, may continued to be
recognized as ordinary tax payer; if it does not conform with the
conditions set in Clause 1 of Article 3 of these Measures, it shall be
disqualified as an ordinary tax payer.
VI. If the annual taxable sales volume of a small-scale enterprise,
which has opened for business, exceeds the standard for a small-scale tax
payer, it shall apply for performing the procedures for recognizing
ordinary tax payer before the end of January in the following Year.
VII. An enterprise which applies for performing the procedures for
recognizing ordinary tax payer shall file an application report and
provide the following related certificates and materials;
(1) Business license;
(2) Related contracts, statutes and agreements;
(3) Bank account number certificates;
(4) Other related certificates and materials required to be provided
by tax authorities.
The contents of the certificates and materials listed in item 4 of
the above clause shall be determined by the provincial-level tax
authorities.
VIII. After initially examining and approving the application report
and related materials of the enterprise, the competent tax authorities
shall issue the Application Recognition Form of the Value-Added Tax Payer,
the enterprise shall accurately fill in the Application Recognition Form
of Ordinary Value-Added Tax Payer. The Application Recognition Form of
Ordinary Value-Added Tax Payer filled in and reported by the enterprise
shall be in duplicate. After examination and approval, one copy is handed
to the grass- roots tax organization, and the other copy shall be returned
to the enterprise for preservation.
The pattern of the Application Recognition Form of the Value- Added
Tax Payer shall be drawn up by the State Administration of Taxation.
IX. The examination and approval power over the recognition of
ordinary tax payer resides in the tax authorities at and above the county
level. With regard to the Application Recognition Form of Value-Added Tax
Payer filled in and reported by the enterprise, the tax authorities which
are responsible for examination and approval shall complete the
examination and approval within 30 days from the day of receipt. For those
who conform with the condition for ordinary tax payers, the special seal
acknowledged the Ordinary Value-Added Tax Payer shall be affixed on top of
the first page of the copy of the Tax Registration Certificate, which
shall be regarded as the certificate by which to obtain and purchase
value- added tax special vouchers.
The ink paste for the special seal recognizing Ordinary Value- Added
Tax Payer is set in a unified red color, the die shall be made by the
State Administration of Taxation.

Appendix II:
Table of Recognizing the Application of Ordinary Value-Added Tax
Payer
Applicant: (Seal) Application Time: Year____ Month____ Day____
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Address Telephone Postcode
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Business Scope
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Economic Nature Number of Employees
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Bank of Deposit Account Number
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19 Year's |Sales Volume of Goods Produced Sales Volume of
Material |Processed
(10000 yuan)|& Repaired Goods Wholesale & Retail Sales Volume
|Total Taxable Sales Volume Fixed Asset Scale
---------------|---------------------------------------------
Calculating |Number of Specialized Financial workers
Situation of |Category of Setup
Accounting & |Account Books Whether the
Finance |Purchase & Sales Tax
|Volume Can Be Accurately
|Calculated
---------------|---------------------------------------------------
Remarks |
---------------|----------------------------------------------------
Opinions of County-
Opinions of Grass-Roots
Tax (Seal) (District-) Level Tax
(Seal)
Departments
Departments
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