浙江省杭州市人民政府办公厅


杭州市人民政府办公厅关于印发杭州市撤村建居农转居多层公寓房屋所有权登记发证暂行规定的通知

杭政办〔2004〕22号

各区人民政府，市政府各部门、各直属单位：
　　《杭州市撤村建居农转居多层公寓房屋所有权登记发证暂行规定》已经市政府同意，现印发给你们，请认真贯彻执行。

　　杭州市人民政府办公厅
二○○四年十二月二十日

杭州市撤村建居农转居多层公寓房屋所有权登记发证暂行规定

　　为顺利开展我市撤村建居农转居多层公寓房屋所有权登记发证工作，切实保障房屋产权人的合法权益，根据市政府的有关规定，结合我市实际，制定本规定。
　　一、凡撤村建居国有土地范围内实施的农转居多层公寓建设项目均适用本规定。
　　二、本规定所称的权利申请人指依照相关规定入住农转居多层公寓房屋的自然人。
　　本规定所称的农转居多层公寓房屋是指由各区政府(管委会)设立的推行多层公寓建设管理中心(以下简称建管中心)集中申报建设的农转居多层公寓房屋(含高层、小高层建筑)，及根据本地实际进行城市建设时由建设单位依照市委、市政府《关于扩大撤村(乡镇)建居(街)改革试点推行农转居多层公寓建设的意见》(市委〔2001〕29号)中“人均40+10平方米予以安置”规定建设的农转非居民拆迁安置用房。
　　三、撤村建居农转居多层公寓用地性质属行政划拨，房屋所有权权属性质为“私有”性质，房屋所有权证附页栏内注记“农转居多层公寓”。
　　四、根据“谁建设，谁领证”的原则，建管中心(建设单位)应按照规定向登记机关提交相关证件、证明等材料，并提出农转居多层公寓房屋所有权登记申请。撤村建居农转居多层公寓房屋所有权登记发证实施以下程序：
　　(一)核对安置人员资格。
　　(二)由建管中心(建设单位)办理初始登记手续，领取房屋所有权证。
　　(三)权利申请人办理农转居多层公寓转移登记手续，领取房屋所有权证。
　　权利申请人可以委托区建管中心(建设单位)代为申领房屋所有权证。
　　五、建管中心(建设单位)在农转居多层公寓竣工后进行安置前，应会同镇(乡)人民政府、街道办事处将安置人员名单造册、填写安置房屋确认表后报市房改办，并报所在区政府核查。经核查符合农转居多层公寓安置资格的人员方可予以安置，并将相关安置资料报市房管局、市城中村改造办公室备案。
　　六、申请房屋所有权初始登记的建管中心(建设单位)应当向登记机关提供以下证明材料：
　　(一)杭州市房屋所有权登记申请表。
　　(二)建管中心(建设单位)营业执照或组织机构代码证复印件(校验原件)。
　　(三)立项批复(校验原件)。
　　(四)建设工程规划许可证(附件、附图)或杂项建设工程规划许可证(附图)原件。
　　(五)建设工程竣工规划验收合格证、工程质量备案表。
　　(六)国有土地使用证复印件(校验原件)。
　　(七)建设用地规划许可证复印件(校验原件)。
　　(八)施工许可证复印件(校验原件)。
　　(九)杭州市物业维修基金和物业管理用房确认单原件。
　　(十)杭州市建委住宅区配套公建项目合同履行确认书。
　　(十一)杭州市人防办人防确认红线图原件(指有地下室工程的建筑)。
　　(十二)杭州市房产测绘成果原件。
　　(十三)建管中心(建设单位)委托单位经办人办理的书面委托书原件及受委托人的身份证复印件(校验原件)。
　　(十四)登记机关认为有必要提交的其他证明材料。
　　建管中心(建设单位)未按规定提交齐备的文件材料，或未能及时补办相关手续的，登记机关不予登记。
　　七、建管中心(建设单位)名称等发生变更的，根据撤村建居工作的原则，在建管中心(建设单位)提交相关证明后，再办理变更登记。
　　八、有下列情形的，建管中心(建设单位)应当向登记机关提交下列证明材料：
　　(一)建管中心(建设单位)的名称、经济性质等发生变更的，应提交上级主管机关同意变更的文件或证明。
　　(二)如遇行政区域调整所涉及的单位名称、行政归属等发生变化，建管中心(建设单位)应出具书面具结证明材料。
　　(三)农转居多层公寓的地名、门牌发生变化的，应提交市或所在区地名办出具的门牌证明复印件(校验原件)。
　　(四)其他法律法规规定应当收取的证明材料。
　　九、建管中心(建设单位)应严格按照有关部门批准的规模、性质进行农转居多层公寓建设。确有特殊情况造成下列情形的，建管中心(建设单位)应当补办相关手续，并提交相关证明材料：
　　(一)房屋实际状况与规划许可证批建情况不符的，建管中心(建设单位)应到规划管理部门补办相关手续，提交规划管理部门批准同意的相关证明材料。
　　(二)房屋实测建筑面积超过规划管理部门批准建设的建筑面积的，其允许超建面积范围标准按照市政府办公厅《关于建设项目建筑面积确认和超建面积处理的若干意见》(杭政办函〔2004〕174号)执行。
　　(三)房屋实际用途不符合《建设工程规划许可证》、《国有土地使用证》许可的，建管中心(建设单位)应征得原审批机关同意，并提交相关证明。
　　(四)同一幢农转居多层公寓房屋中包含住宅部分和非住宅部分，建设工程规划许可证(附件、附图)上未标明各部分批建面积的，建管中心(建设单位)应到规划管理部门补办手续，明确其批建面积后再申请房产登记。
　　(五)登记机关依据法律法规认为其他应当补办、补交相关证明材料的情形。
　　十、在建管中心(建设单位)申请初始登记领取房屋所有权证后，撤村建居农转居多层公寓房屋所有权权利申请人应当及时提供相关证明资料，到登记机关办理私有产权登记手续，领取房屋所有权证。
　　十一、权利人申请撤村建居农转居多层公寓房屋所有权登记时，应当提交以下证明材料：
　　(一)杭州市房屋所有权登记申请表。
　　(二)权利申请人夫妻双方的身份证明及婚姻证明复印件(校验原件)。
　　(三)权利申请人作为安置人员的资格证明。
　　(四)建管中心(建设单位)出具的农转居安置协议证明原件。
　　(五)安置房屋确认表原件(须经市房改办、各区政府盖章确认)。(六)安置房屋的房屋所有权证原件。
　　(七)安置房屋的购房付款凭证复印件(校验原件)。
　　(八)登记机关认为有必要提交的其他证明材料。
　　权利申请人未按规定提交齐备的材料文件，或未能及时补办相关手续的，登记机关不予登记。
　　十二、夫妻共有的房产，应当由夫妻双方共同申请房屋权属登记，领取《房屋所有权证》和《房屋共有权证》。
　　十三、农转居的安置房屋面积标准按市委〔2001〕29号文件规定执行。属城中村改造项目中的农转居多层公寓安置用房，安置面积标准按照市委办公厅、市政府办公厅《关于继续深入开展撤村建居与城中村改造的实施意见》(市委办〔2004〕5号)执行，其中享受“超出人均50平方米的原农居合法批准面积，经审核批准后可增加安置面积指标”政策的安置面积，需在房屋所有权证附记栏内标注“该部分面积为使用权”字样。
　　安置用房因自然间不可分割而使总安置面积超出安置面积标准的，按户(指原居住在一幢农居内的所有人口为一户)计算，原则上每户不得超过10平方米建筑面积。
　　十四、权利申请人应当按规定缴纳物业维修基金、房屋转移契税。物业维修基金按照《杭州市物业管理条例》的规定、契税缴纳标准按市财政局农税征收管理局的有关规定执行。
　　十五、撤村建居农转居多层公寓房屋所有权登记发证收费标准、房产测绘收费标准、代理费标准，按省市有关规定执行。
　　十六、登记机关如认为确有必要，有权对申请农转居多层公寓房屋所有权登记发证的房屋进行调查、公告等行政审查工作，建管中心(建设单位)、权利申请人或其委托人、代理人应予以配合、协助，不得虚报、瞒报真实情况，不得阻挠工作人员开展工作。
　　申请房屋所有权登记发证过程中，建管中心(建设单位)、相关职能部门应如实申报、按规定办理，不得乱开政策口子。如有违规操作，一经查实，予以严肃查处。
　　被安置人员、权利申请人如虚报、瞒报真实情况，或阻挠相关工作人员开展工作，一经查实，取消本户安置资格或申请登记发证权利。
　　十七、非撤村建居村实施多层公寓建设，申请房屋所有权登记发证的，参照本暂行规定执行。本暂行规定发布后，市政府有关农转居多层公寓建设管理政策如有调整，从其规定。





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
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Remarks |
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Opinions of County-
Opinions of Grass-Roots
Tax (Seal) (District-) Level Tax
(Seal)
Departments
Departments
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