Administrative measures for tax-controlled cash register production qualification

    (March 5, 2009 Ministry of industry and information technology announced 8th as of April 10, 2009) Chapter I General provisions

    First article for guarantees China tax control collection machine application promotion work of smooth implementation, strengthening and specification tax control collection machine products of production and market management, guarantees and supervision tax control collection machine products production enterprise qualification finds work, according to People's Republic of China tax levy management method, and State on does needed retained of administrative approval project set administrative license of decided and the other legal, and administrative regulations of provides, developed this approach.

    Second approach applies to tax-controlled cash register production qualification application, acceptance, recognition and supervision and management.

    Article People's Republic of China Ministry of industry and information technology (hereinafter referred to as Ministry of industry and information technology) is responsible for the identification of tax-controlled cash register production qualification and published, and obtained the certificate of tax-controlled cash register production qualification (hereinafter referred to as the production qualification certificate) supervise and administer the enterprise.

    Mentioned in the fourth article of the measures of tax controlled gathering machine products, including tax-controlled cash register, tax, tax control IC card, tax control printers and financial tax controlled gathering machine and other products.

    Tax-controlled cash register mentioned in these measures refers to tax-control functions to ensure business generated correctly, reliable storage and secure data transfer, tax organs of management and data verification requirements of electronic cash registers.

    Tax controller mentioned in these measures refers to cooperation of the computer and other electronic equipment are realizing the function of tax control, to ensure correct operation, reliable storage and secure transmission, meet the requirements of data management and verification of tax authorities and other electronic devices.

    Fiscal IC card in these measures, is a security feature and added tax special command with microprocessor control card, customer card and tax management IC card.

    Tax control printers in these measures refers to computers and other electronic devices (hosts), with the implementation of tax control functions, to ensure correct operation, reliable storage and secure transmission, meet the requirements of data management and verification of tax authorities and other printers.

    Financial tax controlled gathering machine in these measures, is a banking card acceptance of electronic cash registers and tax control functions.

    Article fifth production enterprise qualification mentioned in these measures refers to tax-controlled cash register integrated capabilities of the product manufacturer, including technology, research and development, technology and equipment, production capacity, production, sales networks, capacity, quality of service, security, management, business performance, asset status.

    Article sixth tax-controlled cash register production qualification of products reviewed, and serial number management system of production license for industrial products. Engaged in tax controlled gathering machine production enterprises shall be made to the industry and information technology Ministry applied for tax-controlled cash register production qualification.

    After examination by the Ministry of industry and information, the production enterprise qualification certificate issued.

    Article seventh through the qualification of enterprise, can contribute to the national quality inspection departments to apply for tax-controlled cash register products production license.

    Chapter II application and review

    Section eighth for tax-controlled cash register production qualification of the company shall meet the relevant provisions of laws and administrative regulations of the State and possess the following basic conditions:

    (A) in the People's Republic of China territory, with electronic information product design and production and service capacity, has a business license.

    (B) at more than 30 million yuan of registered capital.

    (C) with our own research and development capabilities, extensive research and development conditions and independent intellectual property rights of private label products.

    (D) constitutes reasonable professionals, engaged in product development and the corresponding technical services of professional and technical personnel accounting for the proportion of the incumbency of 20% or more.

    (E) through the ISO9001 quality certification, has a permanent place and complete production lines, annual production capacity of 300,000 units of the reported products (IC card production capacity should reach 10 million) or more.

    (F) with relevant experience in product design, production and marketing services, at least in the two provinces (autonomous regions, municipalities) have coverage across the province (autonomous regions and municipalities) sales and service network.

    (G) the good business performance, two years before the application for no losses.

    (VIII) management standards, comply with the relevant national security product management, guarantee of a sound production and safety rules and regulations and security measures as well as the corresponding facilities.

    (I) ownership, good credit, no record.

    Nineth applications by enterprises in accordance with the product, submit the following documents to the Ministry of industry and information technology (in Chinese, and electronic documents):

    (A) the application form for tax-controlled cash register production qualification.

    (B) law into the photocopy of the business license.

    (C) the heads of enterprises, business leaders and technology as well as the introduction of product design, production, sales and technical service personnel.

    (D) the ISO9001 quality management system and security management-related materials.

    (E) the design, production, and testing software, list of equipment, apparatus and material certificate.

    (F) Office, test, production space and warehouse proof of ownership or lease a copy of the contract.

    (VII) relating to product design, technology, testing, as well as production capacity and pilot application of explanatory material.

    (Eight) by national competent sector recognized of detection institutions issued of, and meet national standards of products production stereotypes test report and products security test report copies (application production or making tax control IC card qualification of enterprise, should submitted IC card products production license and card operating system, and tax control function and security, technology index of test report, and national password management members? will Office issued of "commercial password products production Sentinel units" certificate, and "commercial password products sales license" copies).

    (I) the copy of the tax registration certificate, social insurance registration certificate and copy of payment receipt on the last three years.

    (J) the bank credit certification (original) and near a three-year financial audit report.

    (11) the product sales and technical service network description and list.

    (12) and product-related software applications for registration certificate, copy of the patent certificate or other certificate.

    (13) major restructuring in the last three years, capital operation instructions.

    (14) the province, autonomous region, municipality or municipalities of the recommendation issued by the Department of information industry.

    Tenth applicant shall truthfully submit the application materials and reflect the true condition of the company and responsible for the authenticity of the substance of the application materials.

    Provinces, autonomous regions and municipalities or bureaus of the Department of information industry should be responsible for authenticity of the opinions issued by. 11th Ministry of industry and information technology, enterprise application materials should be complete, formal compliance reviews.

    Application materials are complete and comply with the statutory format, should be dismissed, and issue an acceptance notice; application materials are incomplete or not in compliance with the statutory form, shall, on the spot or within five working days correction necessary, an informed everything at once.

    Article 12th Ministry of information should be completed within 20 working days from the date of acceptance of the application review and make a decision on the administrative license; cannot make a decision on the administrative license in 20 business days, approved by the head of the Ministry of industry and information technology, you can extend the ten working days, and inform applicants of the reasons for the extension. 13th article industry and information Department in the licensing process, you can hire an expert to review the application materials, not counting the time required within the period stipulated in this article 12th.

    Specialists in the field of time shall not exceed 30 working days. 14th industrial and information technology in the process of licensing the substance of the application needs to be verified or verification of applications for business-related conditions, may apply for the field verification of the circumstances of the enterprise, verification shall be assigned more staff.

    Applicants should meet. 15th of industry and information technology Ministry issued to manufacturers before the production qualification certificate, should first be published.

    For enterprises of dissent, it shall be verified; enterprise, without objection, the production enterprise qualification certificates should be issued and published list.

    Chapter III supervision and management 16th section of industry and information technology Ministry not to organize the supervision and inspection of certification enterprise on a regular basis, check out or required by law to submit relevant materials.

    Certified enterprises shall cooperate with and provide relevant information and materials.

    Supervision and inspection is to check the contents of enterprise status and qualifications of the degree of tax controlled gathering machine for production, sales, technical support and maintenance services. 17th certified enterprises shall annually according to qualifications requirements for self-examination, and March 31 of each year for the preceding year production sale and self-examination report to Ministry of industry and information technology.

    Corporate self report and change of expiry of self-examination as production enterprise qualification certificate reference.

    Corporate self-examination report shall include the following contents (should be in Chinese, and electronic document):

    (A) the enterprise's basic situation: operation status, technician, liabilities and tax payment.

    (B) corporate change: corporate ownership change, change of corporate name and qualification, manufacturing site changes, production lines and equipment changes, personnel changes, and so on.

    (C) Enterprise product development, production, sales, maintenance and service, has been issued by the product serial number usage. Ministry of industry and information technology, self material should be reviewed.

    Upon examination, the self-examination materials do not meet the requirements, business self; once the self-check still does not meet the requirements of, organized by the Ministry of industry and information technology, check, and order the rectification.

    18th the production enterprise qualification certificate is valid for three years.

    Need to continue production of the expiry, shall, on the expiry of 30th written application for permit and submit complete materials expire not accepting an application for renewal, companies need to continue to produce, should re-apply for qualification.
Reviewed in line with conditions of production qualification, granted replacement and recovery of the original of the production enterprise qualification certificate; do not meet the conditions of production qualification, no replacement.

    19th production and expiry date of the qualification, enterprise application for permit, shall submit the following documents to the Ministry of industry and information technology (in Chinese, and electronic documents):

    (A) the enterprise's basic situation.

    (B) copy of business license copy.

    (C) a copy of the certificate of ISO9001 quality management system certification.

    (D) Office, test, production space and warehouse certificates of title or copy of lease contract.

    (E) the productive capacity, and for a description of changes.

    (Vi) production, sales, maintenance and servicing of the product.

    (G) the nearly three-year financial audit report and tax records.

    (H) the annual self report of enterprises in the past three years.

    (I) the province, autonomous region, municipality or municipalities of the recommendation issued by the Department of information industry.

    Article 20th certified enterprises merger, Division, transfer, transfer, rename, verified production enterprise qualification does not change, can apply to the Ministry of industry and information technology, replacement, and return the original certificate.

    21st enterprise change management scope, merger, Division, transfer, relocation tax-controlled cash register production qualification conditions change, should be in the 30th, in accordance with the requirements of chapter II of this approach to re-apply for production qualification.

    22nd enterprise to hide relevant information or provides false information to apply for qualification, Ministry of industry and information technology was inadmissible or refusing to license, given a warning and qualification of the company allowed to re-apply in one year.

    23rd Enterprise qualification obtained by fraud, bribery or other improper means, by the Ministry of industry and information technology revocation of its production qualification, give a warning, and depending on the seriousness of 5000 Yuan and 30,000 yuan fines, notices, qualification of the companies allowed to re-apply in three years constitutes a crime, criminal responsibility shall be investigated according to law by the relevant authorities.

    24th were tax-controlled cash register production qualification of enterprise has one of the following conditions, by the Ministry of industry and information technology ordered to correct, given a warning and a fine of up to 30,000 yuan, and notice constitutes a crime, criminal responsibility shall be investigated according to law by the relevant authorities:

    (A) alter, resell, rent, lend or in any other form of illegal transfer of the production enterprise qualification certificate.

    (B) in accordance with the provisions using the product serial number and logo.

    (C) in accordance with the contract, agreement provisions and requests for technical support and maintenance services.

    (Iv) supervision and inspection to conceal the situation, provides false information or refuse to provide authentic materials reflect its activities.

    (E) supervision and inspection are not qualified, unqualified with rectification within one month.

    (Vi) other violations of laws and administrative regulations.

    25th certified enterprises is one of the following conditions, industry and information Ministry should cancel its production qualification, and announcements:

    (A) the expiry date of the certificate of qualification does not continue.

    (B) qualification of enterprises terminated according to law.

    (C) qualification is revoked, withdrawn according to law.

    (D) shall be revoked the qualification stipulated by laws and administrative regulations in other circumstances. 26th Ministry of industry and information technology to Certified Enterprise supervision and inspection, supervision and inspection and processing of the results shall be recorded, after being signed by the inspectors from the archive.

    Public right of access supervision and inspection records, but except for trade secret.

    27th Ministry of industry and information technology, to supervise and check the certified enterprises will not affect the normal production and operation of enterprises activity, shall not be charged any fees. In production enterprise qualification review, should adhere to the principles of Justice, fairness and openness.

    Staff work in the solicitation or acceptance of other people's property, or seeking other interests constitute a crime, criminal responsibility shall be investigated according to law; do not constitute a crime, administrative sanctions according to law.

    The fourth chapter by-laws

    28th includes originals and copies of the production enterprise qualification certificate, copy of the original and has the same legal effect.

    Article 29th of the production enterprise qualification certificate by the industry and the Ministry of information printed. 30th article this way come into force on April 10, 2009. Released on October 29, 2004 the management of tax-controlled cash register production qualification (People's Republic of China Ministry of information industry, the 29th) repealed simultaneously.