国家税务总局


关于印发《增值税专用发票》式样的通知(附英文)
国家税务总局




各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
为了确保增值税凭发票注明税款抵扣制度的贯彻实施，现将《增值税专用发票》（以下简称《专用发票》）的式样发给你们，并就有关问题通知如下：
一、《专用发票》暂定式样和联次（式样附后）。票头印明监制税务机关所在的省、自治区、直辖市，字轨号码的排列方法自定。联次为四联，即第一联为存根联，第二联为发票联，第三联为抵扣联，第四联为记帐联。
二、《专用发票》的第二联和第三联套印省级税务机关全国统一发票监制章，套印位置按国税发〔1991〕112号文件的有关规定执行。
三、《专用发票》的印色，第二联为棕色，第三联为绿色，其余联次的印色全国不作统一规定。
四、《专用发票》的规格分为两种，用汉字印制的为40开（190×105）；用两种文字印制的为32开（190×130）。票面限额全国不作统一规定。
五、《专用发票》的第二联和第三联用国家税务总局指定厂家生产的防伪专用纸印制，不套印底纹。也可继续使用无（涂）碳、压感纸印制专用发票，暂不统一更换防伪专用纸。其余两联的用纸全国不作统一规定。
六、《专用发票》由各省、自治区、直辖市税务局按照集中统一的原则指定企业印制，并报国家税务总局备案。对不在省会城市的计划单列市税务局暂可自行指定企业印制专用发票，可以套印计划单列市税务局全国统一发票监制章，但票头仍只统一印明所在省、自治区。海洋石油税务
管理局所管企业需用的《专用发票》，暂由海洋石油税务管理局各分局向所在省、直辖市税务局领购。
请各地接此通知后，立即做好《专用发票》开印前的一切准备工作，确保明年1月1日前将《专用发票》发到用票人手中。如果国家税务总局分配的防伪专用纸数量不够或防伪专用纸11月底之前未运到，经请示国家税务总局批准，各地可用原发票用纸印制少量《专用发票》以备应急
。但要严格控制印量，把新旧纸交替使用时间控制在一个季度之内。


(State Administration of Taxation: 25 October 1993 Guo Shui Fa[1993] No. 112)

Whole Doc.

To tax bureaus of various provinces, autonomous regions and
municipalities, tax bureaus of cities with separate planning and to
sub-bureaus of off shore oil tax administrative bureau:
In order to ensure implementation of the system whereby VAT tax
deduction is clearly indicated in invoices, the model of the Special VAT
Invoices (hereinafter referred to as Special Invoices) is hereby issued to
you and you are notified of the following related questions:
I. The temporary model and form number (attached behind) of the
Special Invoice. The Province, autonomous region or municipality where
the tax authorities are located are clearly printed at the top of the
invoice, the method for arranging the word track and word number is to be
self-decided. The number of invoice forms consist of four forms, the first
form is the stub form, the second the invoice form, the third is the
deduction form and the fourth the account keeping form.
II. The second and third forms of the Special Invoice are
chromatographed with the unified national invoice manufacture supervision
Seal of provincial-level tax authorities, the related stipulations of the
Document Guo Shui Fa (1991) No. 112 should be implemented in regard to the
location of the chromatographed seal.
Thirdly, as to the color of the Special Invoice, the second form is
brown, the third form green, but no unified national stipulation is laid
down for the color of other invoice forms.
Fourthly, the Special Invoice consists of two specifications, those
printed in Chinese character are 40-mo (190 x 105); those printed in two
languages are 32-mo (190 x 130). No unified national stipulation is laid
down for the nominal limit.
Fifthly, The second and third forms of the Special Invoice shall be
printed with the special paper for anti-forged invoices produced by the
factory designated by the State Administration of Taxation, without
printing the burelage. Carbon-free paper and pressure paper can continue
to be used to print Special Invoice, special anti-fake paper is not
changed in a unified way for the time being. No unified national
stipulation is laid down for the use of paper for the other two forms of
invoice.
Sixthly, The Special Invoice shall be printed by enterprises
designated by tax bureaus of various provinces, autonomous regions and
municipalities in line with the principle of centralization and
unification, and reported to the State Administration of Taxation for the
record. Tax bureaus of cities with separate planning not located in
provincial capital cities may temporarily designate enterprises to print
Special Invoice, may chromatograph the unified national invoice
manufacture-supervision seal of the tax bureaus of cities with separate
planning, but the provinces and autonomous regions where they are located
shall still be printed at the top of the invoice in a unified way. The
Special Invoice used by enterprises under the jurisdiction of the Offshore
Oil Tax Administration shall be received and purchased from the tax
bureaus of the provinces or autonomous regions where the branches of the
Offshore Oil Tax Administration are located.

The various localities, after receiving this Notice, shall
immediately perform all preparatory work well prior to the printing of
Special Invoice, so as to ensure that the Special Invoices will be
distributed to the users before January 1, 1995. If the amount of special
anti-fake paper allocated by the State Administration of Taxation is not
enough or the special anti-fake paper will not be delivered before the end
of November, the matter should be reported to the State Administration of
Taxation and has been granted approval, the various localities may use the
paper originally for invoices and printed a limited amount of Special
Invoice in order to meet the urgent need. But the printing amount must be
kept under strict control and limit the time for the alternate use of old
and new paper within one quarter.



1993年10月25日
全国人民代表大会常务委员会


中华人民共和国主席令（十届第81号）

《全国人民代表大会常务委员会关于修改<中华人民共和国道路交通安全法>的决定》已由中华人民共和国第十届全国人民代表大会常务委员会第三十一次会议于2007年12月29日通过，现予公布，自2008年5月1日起施行。

中华人民共和国主席 胡锦涛

2007年12月29日



全国人民代表大会常务委员会关于修改《中华人民共和国道路交通安全法》的决定

（2007年12月29日第十届全国人民代表大会常务委员会第三十一次会议通过）


第十届全国人民代表大会常务委员会第三十一次会议决定对《中华人民共和国道路交通安全法》作如下修改：

第七十六条修改为：“机动车发生交通事故造成人身伤亡、财产损失的，由保险公司在机动车第三者责任强制保险责任限额范围内予以赔偿；不足的部分，按照下列规定承担赔偿责任：

“（一）机动车之间发生交通事故的，由有过错的一方承担赔偿责任；双方都有过错的，按照各自过错的比例分担责任。

“（二）机动车与非机动车驾驶人、行人之间发生交通事故，非机动车驾驶人、行人没有过错的，由机动车一方承担赔偿责任；有证据证明非机动车驾驶人、行人有过错的，根据过错程度适当减轻机动车一方的赔偿责任；机动车一方没有过错的，承担不超过百分之十的赔偿责任。

“交通事故的损失是由非机动车驾驶人、行人故意碰撞机动车造成的，机动车一方不承担赔偿责任。”

本决定自2008年5月1日起施行。

《中华人民共和国道路交通安全法》根据本决定作相应修改，重新公布。