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.
关于印发《上海市社区服刑人员分类矫正规定》的通知
上海市司法局
关于印发《上海市社区服刑人员分类矫正规定》的通知
市监狱管理局、市社区矫正办、各区县司法局、市司法局有关单位,各公安分局、县公安局、市公安局有关单位、各公安处(局):
现将《上海市社区服刑人员分类矫正规定》印发给你们,请严格遵照执行。
特此通知。
二ОО七年一月十九日
《上海市社区服刑人员分类矫正规定》
第一章 总则
第一条 为了规范和加强对社区服刑人员日常行为的管理,确保社区矫正工作的有序进行,根据《刑法》、《刑事诉讼法》、《最高人民法院、最高人民检察院、公安部、司法部关于开展社区矫正工作试点的通知》以及司法部《司法行政机关社区矫正工作暂行办法》的有关规定,制定本规定。
第二条 本规定根据被判处管制、被宣告缓刑、被裁定假释、被暂予监外执行和被剥夺政治权利并在社会上服刑等五种社区服刑人员的不同特点,结合社区服刑人员接受社区矫正时间和矫正表现制定。
第三条 司法行政机关在实施分类矫正时,应当全面掌握社区服刑人员的犯罪原因、犯罪类型、危害程度、悔罪表现、家庭及社会关系等情况,进行综合分析,实施分类管理,采取不同的管理教育措施。
第二章 社区矫正一般管理规定
第四条 被判处管制的社区服刑人员,在社区矫正期间应当遵守下列规定:
(一)遵守法律、行政法规和社区矫正的有关规定,服从司法行政机关的监督管理;
(二)未经公安机关批准,不得行使言论、出版、集会、结社、游行、示威自由的权利;
(三)每月向司法所(科)书面报告自己的活动情况;
(四)遵守公安机关关于会客的规定;
(五)离开居住地区(县)7日以上(含7日)的,应当报告司法所(科);离开本市或者迁居,应当报告司法所(科),并经公安机关批准;
(六)定期接受司法所(科)个别教育;
(七)有劳动能力的,应按规定参加司法所(科)组织的公益劳动;
(八)遵守其他具体的监督管理措施。
第五条 被宣告缓刑的社区服刑人员,在社区矫正期间应当遵守下列规定:
(一)遵守法律、行政法规和社区矫正的有关规定,服从司法行政机关的监督管理;
(二)每月向司法所(科)书面报告自己的活动情况;
(三)遵守公安机关关于会客的规定;
(四)离开居住地区(县)7日以上(含7日)的,应当报告司法所(科);离开本市或者迁居,应当报告司法所(科),并经公安机关批准;
(五)定期接受司法所(科)组织的集中教育和个别教育;
(六)有劳动能力的,应按规定参加司法所(科)组织的公益劳动;
(七)附加剥夺政治权利的缓刑人员还必须遵守本规定第八条的规定;
(八)遵守其他具体的监督管理措施。
第六条 被裁定假释的社区服刑人员,在社区矫正期间应当遵守下列规定:
(一)遵守法律、行政法规和社区矫正的有关规定,服从司法行政机关的监督管理;
(二)每月书面报告自己的活动情况;
(三)遵守公安机关关于会客的规定;
(四)离开居住地区(县)7日以上(含7日)的,应当报告司法所(科);离开本市或者迁居,应当报告司法所(科),并经公安机关批准;
(五)定期接受司法所(科)组织的集中教育和个别教育;
(六)有劳动能力的,应按规定参加司法所(科)组织的公益劳动;
(七)附加剥夺政治权利的假释人员还必须遵守本规定第八条的规定;
(八)遵守其他具体的监督管理措施。
第七条 暂予监外执行的社区服刑人员,在社区矫正期间应当遵守下列规定:
(一)遵守法律、行政法规和社区矫正的有关规定,服从司法行政机关的监督管理;
(二)每月向司法所(科)书面报告自己的活动情况;
(三)离开居住地区(县)7日以上(含7日)的,应当报告司法所(科);离开本市或者迁居,应当报告司法所(科),并经公安机关批准;
(四)被保外就医的罪犯应当在指定的医院接受治疗;
(五)被保外就医的罪犯确因治疗、护理的特殊要求,需要转院或者离开本区(县)当日不回居住地的,应当报告司法所(科),并经公安机关批准;
(六)被保外就医的罪犯进行治疗疾病以外的社会活动应当事前向司法所(科)报告,并经公安机关批准;
(七)定期接受司法所(科)组织的集中教育和个别教育;
(八)遵守其他具体的监督管理措施。
第八条 被判处剥夺政治权利的社区服刑人员,在社区矫正期间应当遵守以下规定:
(一)遵守法律、行政法规和社区矫正的有关规定,服从司法行政机关的监督管理;
(二)不得享有选举权和被选举权;
(三)不得组织或者参加集会、游行、示威、结社活动;
(四)不得出版、制作、发行书籍、音像制品;
(五)不得接受采访,发表演说;
(六)不得在境内外发表有损国家荣誉、利益或者其他具有社会危害性的言论;
(七)不得担任国家机关职务;
(八)不得担任国有公司、企业、事业单位和人民团体的领导职务;
(九)定期接受司法所(科)组织的个别教育,并报告活动情况;
(十)遵守其他具体的监督管理措施。
第三章 分阶段分级矫正
第九条 对社区服刑人员的矫正工作,一般经过初期矫正阶段、分级矫正阶段和期满前矫正阶段。
第十条 社区服刑人员自矫正开始宣告后,进入为期3个月的初期矫正阶段。本阶段的矫正措施应当包括:
(一)司法所(科)告知社区矫正的有关规定;
(二)司法所(科)落实公益劳动场所;
(三)社工落实帮教志愿者;
(四)社区服刑人员每半个月接受个别教育不少于1次;
(五)有劳动能力的社区服刑人员(剥夺政治权利人员除外),应当在矫正开始宣告后一个月内参加公益劳动。
第十一条 社区服刑人员接受社区矫正满3个月后进入分级矫正阶段。
分级矫正阶段分为一级矫正、二级矫正与三级矫正等3种矫正级别。初次分级根据风险评估的结果确定。不同的矫正级别可相互调整,调整依据是社区服刑人员矫正效果评估或奖惩情况。
第十二条 符合下列条件之一的社区服刑人员,列入一级矫正:
(一)经风险评估评定为高风险度的社区服刑人员;
(二)经阶段性矫正效果评估评定为矫正效果差的社区服刑人员;
(三)根据惩处结果调整到本级的社区服刑人员。
第十三条 一级矫正的矫正措施应当包括:
(一)司法所(科)牵头建立由公安派出所民警参加的帮教小组;
(二)社区服刑人员每半个月接受个别教育不少于1次;
(三)社区服刑人员每月参加集中教育学习不少于1次;
(四)社区服刑人员每月由本人向司法所(科)送达书面活动情况报告;
(五)有劳动能力的社区服刑人员,应当每周在指定时间、指定场所参加公益劳动,每月必须完成不少于10小时的公益劳动;
(六)对心理测试指标明显异常的社区服刑人员,应开展心理咨询、心理治疗;
(七)对符合个性化教育矫正条件规定的社区服刑人员,均应制定并落实个性化教育矫正方案;
(八)社区服刑人员原则上不得外出或迁居,如有特殊情况必须请假或迁居的,须提前5个工作日向司法所(科)递交书面请假报告;
(九)其他必要的措施。
第十四条 符合下列条件之一的社区服刑人员,列入二级矫正:
(一)经风险评估评定为一般风险度的人员;
(二)经风险评估评定为高风险度的剥夺政治权利人员,应实施部分二级矫正措施;
(三)经矫正效果评估评定为矫正效果一般的社区服刑人员;
(四)根据奖惩结果调整到本级的社区服刑人员。
第十五条 二级矫正的矫正措施应当包括:
(一)社区服刑人员每月接受个别教育不少于1次;
(二)社区服刑人员每两月参加集中教育学习不少于1次(剥夺政治权利人员除外);
(三)社区服刑人员每月向司法所(科)书面报告活动情况不少于1次(剥夺政治权利人员除外);
(四)有劳动能力的社区服刑人员,每月应参加不少于10小时的公益劳动(剥夺政治权利人员除外);
(五)根据需要由司法所(科)提供心理咨询服务;
(六)外出或迁居的,须提前3个工作日向司法所(科)递交书面请假报告(剥夺政治权利人员除外)。
第十六条 符合下列条件之一的社区服刑人员,列入三级矫正:
(一)剥夺政治权利人员一般列入三级矫正,并实施部分三级矫正措施;
(二)经矫正效果评估评定为矫正效果好的社区服刑人员;
(三)根据奖励结果调整到本级的社区服刑人员。
第十七条 三级矫正的矫正措施应当包括:
(一)社区服刑人员每季度接受个别教育不少于1次;
(二)社区服刑人员可不参加除心理健康教育以外的集中教育(剥夺政治权利人员可自愿参加心理健康教育);
(三)社区服刑人员每月向司法所(科)书面报告活动情况不少于1次(剥夺政治权利人员除外);
(四)经司法所(科)同意,社区服刑人员可以自主选择公益劳动场所,每月参加公益劳动不少于10小时(剥夺政治权利人员除外)。司法所(科)在征得被害人同意后,鼓励社区服刑人员向被害者提供补偿服务;
(五)离开居住地7日以上(含7日)但仍在本市范围内的,口头报告司法所(科);离开本市的,书面告知司法所(科)。
第十八条 社区服刑人员矫正期满前的1个月,为期满前矫正阶段。本阶段的矫正措施应当包括:
(一)司法所(科)按照分级矫正阶段的矫正措施继续开展分级矫正;
(二)司法所(科)应当开展以期满教育为主的个别教育;
(三)社工辅导社区服刑人员做好自我鉴定;
(四)司法所(科)组织并落实期满鉴定工作;
(五)公安派出所完成期满宣告工作;
(六)司法所(科)完成社区服刑人员档案管理工作。
第四章 奖惩的运用
第十九条 司法所(科)应当在分类矫正的基础上,具体实施对社区服刑人员日常行为的考核工作,应当坚持公开、公平、公正的原则依法实施奖惩。
第二十条 社区服刑人员在日常行为中,具有良好表现的,或者违反法律、法规及社区矫正管理规定,尚未构成犯罪,应当依据《市司法局关于社区服刑人员日常行为奖惩的规定》以及《关于本市社区服刑人员违反社区矫正规定的处置办法(试行)》予以奖惩。
第二十一条 社区服刑人员在日常行为奖惩中受记功以上奖励的,在受奖励后当月开始可调整到管理较宽松的下一个级别实施矫正。当年内连续获两次表扬奖励的,从第二次表扬获得批准的当月开始可调整到管理较宽松的下一个级别实施矫正。
第二十二条 社区服刑人员在日常行为奖惩中受记过处分的,在受处分的当月开始应调整到管理较严格的上一个级别实施矫正。受警告处分的,暂不改变矫正级别,在两个月考察期内仍无明显转变的,应调整到管理较严格的上一个级别实施矫正。
第二十三条 社区服刑人员受到治安管理处罚,尚不够撤销缓刑或撤销假释、撤销暂予监外执行的,在受处罚的当月开始应列入一级矫正(剥夺政治权利人员除外)。
第二十四条 社区服刑人员被评为年度积极分子或获得司法奖励的,在获奖励的当月开始可列入三级矫正级别实施矫正。
第五章 附 则
第二十五条 本规定由上海市司法局、上海市公安局共同负责解释。
第二十六条 本规定自颁布之日起30日后施行。2005年1月14日发布的《上海市社区服刑人员分类矫正暂行规定》同时废止。