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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北京市体育运动项目经营单位安全生产规定

北京市人民政府


第 179 号




  《北京市体育运动项目经营单位安全生产规定》已经2006年10月12日市人民政府第54次常务会议审议通过,现予公布,自2007年4月1日起施行。



市 长 王岐山





二〇〇六年十月二十六日





北京市体育运动项目经营单位安全生产规定

  第一条 为了加强安全生产监督管理,提高体育运动项目经营单位安全生产水平,防止和减少生产安全事故,保障人民群众生命和财产安全,根据《中华人民共和国安全生产法》和《北京市安全生产条例》及有关法律、法规,制定本规定。
  第二条 本市行政区域内体育运动项目经营单位的安全生产,适用本规定;有关法律、法规、规章对消防安全、特种设备安全另有规定的,适用其规定。
  本规定所称体育运动项目是指国家体育行政主管部门正式公布的体育运动项目。
  第三条 安全生产管理,坚持安全第一、预防为主、综合治理的方针。
  第四条 市和区、县体育行政主管部门对体育运动项目经营单位的安全生产工作实施行业监督管理;公安消防、质量技术监督等部门分别对体育运动项目经营单位的消防安全、特种设备安全等实施专项监督管理;安全生产监督管理部门对体育运动项目经营单位的安全生产工作实施综合监督管理,指导、协调和监督政府有关部门履行安全生产监督管理职责。
  行业协会协助政府有关部门指导会员单位做好安全生产工作,制定安全生产制度、规程,提供相关服务。
  第五条 体育运动项目经营单位的主要负责人对本单位的安全生产工作全面负责。
  第六条 体育运动项目经营单位应当遵守有关安全生产的法律、法规、规章,加强安全生产管理,建立、健全安全生产责任制度,完善安全生产条件,确保安全生产。
  第七条 体育运动项目经营单位从业人员超过300人的,应当设置安全生产管理机构或者配备专职安全生产管理人员;从业人员在300人以下的,应当配备专职或者兼职的安全生产管理人员,或者委托具有国家规定的相关专业技术资格的工程技术人员提供安全生产管理服务。
  第八条 体育运动项目经营单位应当对从业人员进行安全生产教育和培训。未经安全生产教育和培训合格的从业人员,不得上岗作业。
  体育运动项目经营单位应当对安全生产教育和培训的情况进行记录,记录至少保存2年。
  第九条 体育运动项目经营单位的特种作业人员应当按照国家有关规定经专门的安全作业培训,取得特种作业操作资格证书,方可上岗作业。
  第十条 体育运动项目经营单位应当建立安全生产例会制度,定期研究本单位安全生产工作;制定有效的安全生产措施,并对措施的落实情况进行检查。
  第十一条 体育运动项目经营单位应当建立生产安全事故隐患排查制度,对本单位容易发生事故的部位、设施,明确责任人员,制定并落实防范和应急措施。
  第十二条 体育运动项目经营单位应当在每日营业开始前和结束后,对营业区域进行全面安全检查;营业期间每2小时至少进行1次安全巡查。检查和巡查应当做好记录。
  第十三条 体育运动项目经营单位的变配电室总额定容量在630千伏安以上且电压等级为10千伏的,应当安排专人24小时值班。值班应当做好记录。
  变配电室不得存放危险物品和杂物。
  第十四条 变配电室应当配备用电设备和配电线路平面分布图等安全技术资料,以及必要的作业工具和劳动防护用品,并在明显位置设置变配电系统操作模拟图板。
  变配电室的门、窗、电缆沟应当设置防水设施和挡鼠板。
  第十五条 体育运动项目经营单位设置的电源线路应当符合国家标准或者行业标准;临时用电线路应当采取有效防护措施;电气设备应当安装漏电和过载保护装置。
  第十六条 体育运动项目经营单位应当保证安全出口的畅通;不得封闭、堵塞安全出口;安全出口处不得设置门槛。
  疏散门应当向疏散方向开启,不得采用卷帘门、转门、吊门、侧拉门。门内和门外1.4米范围内不得设置踏步。
  第十七条 营业区域内的安全出口数目、安全疏散距离、疏散门和疏散通道的宽度应当符合国家标准或者行业标准。
  第十八条 营业区域内的安全出口和疏散通道及其转角处应当设置发光疏散指示标志。指示标志应当能够在断电且无自然光照明时,指引疏散位置和疏散方向。
  指示标志应当设置在安全出口的顶部和疏散通道及其转角处距地面高度1米以下的墙面上;设置在疏散通道上的指示标志的间距不得大于10米。
  第十九条 营业区域内的安全出口、疏散通道和重点部位应当设置应急照明灯。应急照明灯的连续照明时间不得少于20分钟,其地面最低照度不得低于0.5勒克斯。
  第二十条 营业区域内落地式的玻璃门、玻璃窗、玻璃墙应当设置安全警示标志。
  安全警示标志应当明显,保持完好,便于公众识别。
  第二十一条 体育运动项目经营单位在营业区域内进行装修、维修、改造等施工且不停止营业的,应当与施工单位签订专门的安全生产管理协议,明确安全责任;施工区域应当与其他营业区域相隔离,并采取安全措施,确保安全。
  第二十二条 体育运动项目经营单位将经营场所出租的,应当与承租单位签订安全生产管理协议,明确各自的安全生产管理职责。
  体育运动项目经营单位对各承租单位的安全生产工作统一协调、管理。
  第二十三条 营业区域内实际容纳的消费者人数不得超过最大容纳人数。
  最大容纳人数按照下列规定计算:
  (一)滑雪、滑板项目人均运动面积,不得小于20平方米;滑冰、轮滑项目人均运动面积,不得小于5平方米;
  (二)人工游泳池的人均游泳面积,不得小于2.5平方米;天然游泳场的人均游泳面积,不得小于4平方米;
  (三)其它室内运动项目人均运动面积,不得小于4平方米。
  第二十四条 当接近最大容纳人数或者人员相对聚集时,体育运动项目经营单位应当采取有效的控制和疏散措施,确保安全。
  第二十五条 国家实行强制性体育服务标准的体育运动项目经营单位,应当配备持有相应运动项目执业证书的从业人员,方可对社会提供服务。
  第二十六条 人工游泳池水面面积在250平方米以下的,应当至少配备2名专职水上救生员;水面面积超过250平方米的,每增加250平方米,至少增加1名专职水上救生员,增加的面积不足250平方米的,按照增加250平方米计算。
  天然游泳场水面面积在360平方米以下的,应当至少配备1名专职水上救生员;水面面积超过360平方米的,每增加360平方米,至少增加1名专职水上救生员,增加的面积不足360平方米的,按照增加360平方米计算。
  救生员应当持证上岗,并佩带明显标识。
  第二十七条 体育运动项目经营单位应当为消费者提供合格的设施、器材。国家实行强制性体育服务标准的体育运动项目的设施、器材,应当符合国家标准或者行业标准,并在显著位置设置相应的使用说明和警示标志。
  第二十八条 体育运动项目经营单位使用、储存的危险物品,应当单独存放,专人管理。
  第二十九条 体育运动项目经营单位应当制定本单位的生产安全事故应急救援预案。应急救援预案应当包括应急救援组织、主要危险目标、启动程序、紧急处置措施、应急设备器材等内容。
  应急救援预案应当每半年至少演练1次,并做好记录。
  第三十条 体育运动项目经营单位的有关负责人应当掌握应急救援预案的全部内容;其他人员应当能够熟练使用消防器材,了解安全出口和疏散通道的位置以及本岗位的应急救援职责。
  第三十一条 体育运动项目经营单位应当设置能够覆盖全部营业区域的应急广播,并能够使用中英文两种语言播放。
  第三十二条 体育运动项目经营单位发生生产安全事故后,应当迅速启动应急救援预案,采取有效措施,组织人员疏散,防止事故扩大,并按照国家和本市有关规定及时、如实报告公安、安全生产监督管理、体育等有关部门。
  第三十三条 安全生产监督管理部门发现体育运动项目经营单位存在安全生产问题,属于行业监督管理或者专项监督管理职责的,应当及时以书面形式督促有关部门处理。
  第三十四条 体育运动项目经营单位违反本规定,有下列情形之一的,由体育行政主管部门责令改正,并按照下列规定给予行政处罚:
  (一)未建立安全生产例会制度或者未制定安全生产措施的,处5000元以上1万元以下罚款;
  (二)未建立生产安全事故隐患排查制度的,处5000元以上2万元以下罚款;
  (三)未配备持有相应运动项目执业证书的从业人员或者专职水上救生员的,处5000元以上3万元以下罚款;
  (四)未设置能够覆盖全部营业区域的应急广播或者不能使用中英文两种语言播放的,处5000元以上2万元以下罚款。
  第三十五条 违反本规定,按照安全生产、消防、特种设备安全等法律、法规、规章的规定应当给予行政处罚的,由有关部门依法处罚。
  第三十六条 本规定自2007年4月1日起施行。

  2012年8月31日第十一届全国人民代表大会常务委员会第二十八次会议对民事诉讼法的修订,已于2013年1月1日起施行,新法的施行,首先面临的一个问题就是,对于2013年1月1日前人民法院已经受理、施行时尚未审结的案件,是适用修改前的民事诉讼法还是修改后的民事诉讼法的问题。最高人民法院在广泛深入调研论证的基础上,发布了《关于修改后的民事诉讼法施行时未结案件适用法律若干问题的规定》(以下简称《规定》),对2013年1月1日未结案件如何适用法律的若干问题作出了规定,这对于统一规范新旧民诉法衔接问题,切实推动修改后民事诉讼法的正确实施,意义重大。下面笔者根据《规定》的内容,结合辖区案件情况,就民事诉讼法新旧衔接适用的有关问题谈几点认识。

  一、关于民事诉讼法新旧衔接适用的一般规则

  2012年8月31日修改的民诉法条文达100多处,对于人民法院此前尚未审结的案件,是适用修改后的民事诉讼法还是原有规定,成为当前审判实践中亟须解决的重大问题。为避免司法实践中对这一问题理解不一致,影响裁判结果的统一,《规定》对此做了一般性规定,即对2013年1月1日未结案件,适用修改后的民事诉讼法。这样规定的主要考虑是:首先,贯彻“实体从旧、程序从新”的法则。其次,具体修改条文多是针对当前民事诉讼法施行过程中发现的问题所作的改进,在维护公正、保护当事人诉讼权利及提高效率方面都较原有规定更为科学,对于2013年1月1日未结案件,程序上采用“从新”的做法,会更有利于妥善解决纠纷,有利于诉讼有序进行。再次,此次修改的有些规定,之前的一些司法解释已经作出明确规定,采取“从新”的做法实际上与原有规定的精神是一致的。如修改后的民事诉讼法第七十六条及第七十九条关于鉴定程序和专家辅助人的规定,在《最高人民法院关于民事诉讼证据的若干规定》中已有大致相同的规定。

  但应当看到,此次修改的有些内容涉及当事人的实体权利,机械地一概从新,可能会损害当事人的合理预期及相关权益,对于“程序从新”原则设置某些例外条款显得尤为重要。《规定》采取了这一做法,就审判实践中适用修改后的民事诉讼法的一些特殊情形,作了例外规定。

  二、关于《决定》施行前已依法完成的程序事项的效力

  此次修改对许多诉讼程序作出了修改,对于人民法院已经依照修改前的民事诉讼法或者相关司法解释的规定完成的程序,是否需要更改,也是需要明确的问题。笔者认为,2013年1月1日前已经依法完成的程序,由于在进行该程序时有明确的法律依据,不能因为当时的法律或司法解释的规定已作修改,就认定该程序已为无效,即使修改后的内容更为科学合理,也无需再行更改。新法施行前已经依法完成的程序,贯彻法不溯及既往原则,更有利于诉讼秩序的稳定,也符合提高诉讼效率的要求。《规定》即按照这一思路,对于2013年1月1日未结案件,明确规定了“2013年1月1日前依照修改前的民事诉讼法和有关司法解释的规定已经完成的程序事项,仍然有效。”

  三、关于2013年1月1日未结案件中已完成的管辖和送达效力

  修改后的民事诉讼法对于管辖和送达的规定做了较大修改,新增了公司诉讼地域管辖(第二十六条)、应诉管辖(第一百二十七条)的规定,对协议管辖的范围也作了扩大(第三十四条),对管辖权转移(第三十八条)也作了修改,这体现了“方便当事人诉讼、方便人民法院审理案件”的两便原则,对降低诉讼成本也具有积极意义。但是,对于管辖问题的新旧衔接问题仍有一些争议,尤其是对2013年1月1日前已经受理的案件的管辖,如公司管辖问题,在当时缺乏明确法律依据,但符合修改后的民事诉讼法规定的情形如何处理,亟待明确。对这一问题,《规定》不仅明确了人民法院依照修改前的民事诉讼法有管辖权的,对案件继续管辖,还进一步规定了若其管辖符合修改后的民事诉讼法规定的,应继续对案件进行管辖。其理由在于:首先,由于案件在2013年1月日尚未审结,前面受理的人民法院对案件继续管辖,符合修改后的民事诉讼法的规定;其次,还可以避免当事人再以该管辖不符合规定为由提起管辖权异议,造成诉讼拖延,从而减轻当事人诉累,节约司法资源。

  关于送达程序的新旧衔接。修改后的民事诉讼法有关送达的规定,如第八十六条关于留置送达的规定、第八十七条关于电子送达的规定,体现了方便当事人诉讼、方便人民法院审理案件”的两便原则。关于送达程序的新旧衔接,《规定》同样规定了人民法院对某一案件已经完成的送达符合修改前的民事诉讼法或者修改后的民事诉讼法规定的,仍然有效。这样规定有利于解决此类案件的送达难问题,有利于减轻当事人诉累,也有利于提高案件审理效率。

  四、关于妨害民事诉讼行为处理规定的新旧衔接适用

  修改后的民事诉讼法第一百一十二条至第一百一十五条加大了对妨害民事诉讼行为的制裁力度,其中涉及到当事人可能承担的罚款、拘留及刑事责任等实体内容。对2013年1月1日未结案件中,人民法院在2013年1月1日及以后尚未处理的妨害民事诉讼行为,就面临着适用新法还是原有规定的争议。为此,《规定》作出了规定,对于虚假诉讼行为,由于2013年1月1日以后该案件尚未审结且对该行为尚未进行处理的,该案件处于尚未审结的状态,说明该虚假诉讼行为在2013年1月1日以后处于持续状态,对此适用修改后的民事诉讼法予以制裁,不仅有理可循,而且于法有据,也符合修改后的民事诉讼法从严制裁虚假诉讼行为的立法目的。

  五、关于诉前保全措施规定的新旧衔接适用

  修改前的民事诉讼法第九十三条第三款规定,申请人在人民法院采取保全措施后十五天内不起诉的,应当解除保全措施。由于这一规定期限较短,不利于对申请人利益的维护,为此,修改后的民事诉讼法第一百零一条第三款将该期限延长至三十日。这就会遇到一个问题,即当事人在2013年1月1日前申请诉前保全,是适用旧法还是新法的问题。由于采取保全措施毕竟影响当事人实体权利,对于利害关系人向人民法院申请采取诉前保全措施的,应当适用修改前的民事诉讼法,但2013年1月1日人民法院尚未作出保全裁定的,由于这时修改后的民事诉讼法已经施行,故应当适用修改后的民事诉讼法。

  (作者单位:云南省彝良县人民法院)