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
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
陕西省非开放地区外国人旅行管理规定
陕西省政府
陕西省非开放地区外国人旅行管理规定
陕西省政府
1992-10-27
（1992年 陕西省人民政府78号文发布）
第一条 为了维护国家主权和安全，保守国家秘密，依法保护和管理外国人在我省非开放地区的旅行活动，促进对外开放，加快我省经济建设，根据《中华人民共和国外国人入境出境管理法》、《中华人民共和国外国人入境出境管理法实施细则》和国家有关法律、法规的规定，结合本
省实际，制定本规定。
第二条 外国人在本省境内非开放地区旅行的，必须遵守我国法律、法规和本规定。外国人的合法权利和利益受我国法律、法规保护。
第三条 我国政府未对外公布开放的地区和少数开放地区内的未开放区域，均属于非开放地区。
第四条 外国人到我省非开放地区旅行，须由接待单位按下列程序履行报批手续：
（一）申报接待计划，经主管行政部门审查同意；
（二）持接待计划向省公安厅提出申请，并报省人民政府外事办公室和省军区审查批准；
（三）持批件和外国人的有效身份证件，向省公安厅申请办理旅行证件。
第五条 外国人领取旅行证件后，须按批准的地点、路线和期限旅行。因正当理由要求延长在非开放地区的旅行期限，接待单位须事先向所在地公安机关提供有关证件，申请办理旅行证延期手续；要求增加非开放地区的旅行点，须按第四条规定申请补办旅行证件。
第六条 外国常驻记者去我省非开放地区采访，应向中华人民共和国外交部提出书面申请，经外交部商省人民政府外事办公室及省级有关部门审批同意，再向省公安厅申请办理旅行证件，获准后方可前往。
第七条 外国短期采访记者赴非开放地区采访，应由接待单位逐级申报，经省人民政府外事办公室、省军区（转报兰州军区）、省公安厅审核同意后，报外交部审批。
第八条 外国记者因正当理由要求延长在非开放地区采访期限的，须经接待单位同意后，按照第六条、第七条规定，申请办理旅行证件延期手续。
第九条 外国记者去非开放地区采访，须由省或市（地）外事办公室专人陪同。
第十条 外国人不得乘自备交通工具赴非开放地区旅行。
外国人乘我方交通工具，途经非开放地区，应按照第四条规定办理旅行证件。
第十一条 外国人在非开放地区住宿、停留，除按第四条规定办理旅行证件外，还必须按规定持证件向当地县级以上公安机关办理登记。
外国人不得在非开放地区进行与其旅行事由无关的活动。
第十二条 中国人的外籍配偶、子女和中国血统外国籍人去非开放地区探亲、旅行（前往地区不属军事禁区、军事管理区），由当地县级以上公安机关审批发证。
第十三条 违反本规定，依据《中华人民共和国外国人入境出境管理法》、《中华人民共和国外国人入境出境管理法实施细则》和《外国记者和外国常驻新闻机构管理条例》的有关规定处罚。
第十四条 本规定自发布之日起施行。
