人类精子库管理办法
卫生部
人类精子库管理办法
中华人民共和国卫生部
2001年2月20日
中华人民共和国卫生部令
第15号
现发布《人类精子库管理办法》，自2001年8月1日起施行。
卫生部部长 张文康
二○○一年二月二十日
第一章 总则
第一条 为了规范人类精子库管理，保证人类辅助生殖技术安全、有效应用和健康发展，保障人民健康，制定本办法。
第二条 本办法所称人类精子库是指以治疗不育症以及预防遗传病等为目的，利用超低温冷冻技术，采集、检测、保存和提供精子的机构。
人类精子库必须设置在医疗机构内。
第三条 精子的采集和提供应当遵守当事人自愿和符合社会伦理原则。
任何单位和个人不得以营利为目的进行精子的采集与提供活动。
第四条 卫生部主管全国人类精子库的监督管理工作。县级以上地方人民政府卫生行政部门负责本行政区域内人类精子库的日常监督管理。
第二章 审批
第五条 卫生部根据我国卫生资源、对供精的需求、精子的来源、技术条件等实际情况，制订人类精子库设置规划。
第六条 设置人类精子库应当经卫生部批准。
第七条 申请设置人类精子库的医疗机构应当符合下列条件：（一）具有医疗机构执业许可证；（二）设有医学伦理委员会；（三）具有与采集、检测、保存和提供精子相适应的卫生专业技术人员；（四）具有与采集、检测、保存和提供精子相适应的技术和仪器设备；（五）具有对供精者进行筛查的技术能力；（六）应当符合卫生部制定的《人类精子库基本标准》。
第八条 申请设置人类精子库的医疗机构应当向所在地省、自治区、直辖市人民政府卫生行政部门提交下列资料：（一）设置人类精子库可行性报告；（二）医疗机构基本情况；（三）拟设置人类精子库的建筑设计平面图；（四）拟设置人类精子库将开展的技术业务范围、技术设备条件、技术人员配备情况和组织结构；（五）人类精子库的规章制度、技术操作手册等；（六）省级以上卫生行政部门规定的其他材料。
第九条 省、自治区、直辖市人民政府卫生行政部门收到前条规定的材料后，提出初步意见，报卫生部审批。
第十条 卫生部收到省、自治区、直辖市人民政府卫生行政部门的初步意见和材料后，聘请有关专家进行论证，并在收到专家论证报告后45个工作日内进行审核，审核同意的，发给人类精子库批准证书；审核不同意的，书面通知申请单位。
第十一条 批准设置人类精子库的医疗机构应当按照《医疗机构管理条例》的有关规定，持卫生部的批准证书到核发其医疗机构执业许可证的卫生行政部门办理变更登记手续。
第十二条 人类精子库批准证书每2年校验1次，校验合格的，可以继续开展人类精子库工作；校验不合格的，收回人类精子库批准证书。
第三章 精子采集与提供
第十三条 精子的采集与提供应当在经过批准的人类精子库中进行。未经批准，任何单位和个人不得从事精子的采集与提供活动。
第十四条 精子的采集与提供应当严格遵守卫生部制定的《人类精子库技术规范》和各项技术操作规程。
第十五条 供精者应当是年龄在22～45周岁之间的健康男性。
第十六条 人类精子库应当对供精者进行健康检查和严格筛选，不得采集有下列情况之一的人员的精液：（一）有遗传病家族史或者患遗传性疾病；（二）精神病患者；（三）传染病患者或者病源携带者；（四）长期接触放射线和有害物质者；（五）精液检查不合格者；（六）其他严重器质性疾病患者。
第十七条 人类精子库工作人员应当向供精者说明精子的用途、保存方式以及可能带来的社会伦理等问题。人类精子库应当和供精者签署知情同意书。
第十八条 供精者只能在一个人类精子库中供精。
第十九条 精子库采集精子后，应当进行检验和筛查。精子冷冻6个月后，经过复检合格，方可向经卫生行政部门批准开展人类辅助生殖技术的医疗机构提供，并向医疗机构提交检验结果。未经检验或检验不合格的，不得向医疗机构提供。
严禁精子库向医疗机构提供新鲜精子。
严禁精子库向未经批准开展人类辅助生殖技术的医疗机构提供精子。
第二十条 一个供精者的精子最多只能提供给5名妇女受孕。
第二十一条 人类精子库应当建立供精者档案，对供精者的详细资料和精子使用情况进行计算机管理并永久保存。
人类精子库应当为供精者和受精者保密，未经供精者和受精者同意不得泄漏有关信息。
第二十二条 卫生部指定卫生技术评估机构，对人类精子库进行技术质量监测和定期检查。监测结果和检查报告报人类精子库所在地的省、自治区、直辖市人民政府卫生行政部门和卫生部备案。
第四章 处罚
第二十三条 违反本办法规定，未经批准擅自设置人类精子库，采集、提供精子的非医疗机构，按照《医疗机构管理条例》第四十四条规定处罚；对有上述违法行为的医疗机构，按照《医疗机构管理条例》第四十七条和《医疗机构管理条例实施细则》第八十条的规定处罚。
第二十四条 设置人类精子库的医疗机构违反本办法，有下列行为之一的，省、自治区、直辖市人民政府卫生行政部门给予警告、1万元以下罚款，并给予有关责任人员行政处分；构成犯罪的，依法追究刑事责任：（一）采集精液前，未按规定对供精者进行健康检查的；（二）向医疗机构提供未经检验的精子的；（三）向不具有人类辅助生殖技术批准证书的机构提供精子的；（四）擅自进行性别选择的；（五）经评估机构检查质量不合格的；（六）其他违反本办法规定的行为。
第五章 附则
第二十五条 本办法颁布前已经设置人类精子库的医疗机构，在本办法颁布后3个月内向所在地省、自治区、直辖市人民政府卫生行政部门提出申请，省、自治区、直辖市人民政府卫生行政部门和卫生部按照本办法审查，审查同意的，发给人类精子库批准证书；审查不同意的，不得再设置人类精子库。
第二十六条 本办法自2001年8月1日起实施。
国家税务总局关于增值税专用发票使用问题的通知(附英文)
国家税务总局
国家税务总局关于增值税专用发票使用问题的通知(附英文)
国税发[1994]57号
各省、自治区、直辖市税务局，各计划单列市税务局：
现根据《增值税专用发票使用规定》试行以来的实际情况，就有关问题通知如下：
一、据了解，目前仍有部分地区税务机关尚未将新的纳税人登记号发给纳税人，这些地区的增值税纳税人在开具或索取专用发票时仍需使用旧的纳税人登记号。鉴于这一实际情况，在今年4月1日以前，这些地区的增值税纳税人在开具或索取专用发票时仍可使用旧的纳税人登记号，此
种专用发票可以作为扣税凭证。有关地区的税务机关应至迟在今年4月1日以前将新的纳税人登记号发给纳税人。今年4月1日以后，凡开具专用发票均须在“销货单位”和“购货单位”的“纳税人登记号”栏填写新的纳税人登记号；否则，该项专用发票不得作为扣税人凭证。
二、根据实际情况，专用发票的“开户银行及帐号”栏和购销双方的电话号码可以不填写。
三、鉴于供电部门和自来水公司已具备使用电子计算机开具专用发票的条件，其销售电力或自来水可以使用税务机关监制的机外专用发票和电子计算机开具专用发票，但销售给消费者的仍须开具普通发票。
尚未取得机外专用发票的供电部门或自来水公司，暂时可以普通发票代替专用发票。一般纳税人购进电力或自来水所取得的普通发票，可以作为计算进项税额的凭证。该项进项税额的计算公式如下：
购进电力或自 购进金额
来水进项税额＝－－－－－－－－－－－－－－－－
（1＋电力或自来水的税率）
电力或自
×
来水税率
各地税务机关应在今年5月1日以前将机外专用发票供应给电力部门和自来水公司。从今年5月1日起，供电部门销售电力、自来水公司销售自来水，除销售给消费者的以外，均须开具专用发票。
四、为了减少开具专用发票的工作量，降低专用发票的使用成本，销售货物品种较多的，可以汇总开具专用发票。如果所售货物适用的税率不一致，应按不同税率分别汇总填开专用发票。汇总填开专用发票，可以不填写“商品或劳务名称”、“计量单位”、“数量”和“单价”栏。
汇总填开专用发票，必须附有销售方开具并加盖财务专用章或发票专用章的销货清单。销货清单应填写购销双方的单位名称、商品或劳务名称、计量单位、数量、单价、销售额，销货清单的汇总销售额应与专用发票“金额”栏的数字一致。购货方应索取销货清单一式两份，分别附在发
票联和抵扣联之后。
销货清单的样式，暂由省、自治区、直辖市、计划单列市税务局制定。
五、销售货物或应税劳务收取价外费用（指增值税额以外的价外收费）者，如果价格与价外费用需要分别填写，可以在专用发票的“单价”栏填写价、费合计数，另附价外费用项目表交与购货方。但如果价外费用属于按规定不征收增值税的代收代缴的消费税，则该项合计数中不应包括
此项价外费用。
价外费用项目表应填写购销双方的单位名称、收取价外费用的商品或劳务的名称、计量单位、数量、价外费用的项目名称、单位收费标准及价外费用金额（单位费用标准乘以数量），并加盖销售方的财务专用章或发票专用章。购货方应索取价外费用项目表一式两份，分别附在发票联和
抵扣联之后。
价外费用项目表的样式，暂由省、自治区、直辖市、计划单列市税务局制定。
六、为了有利于专用发票的管理，零售单位销售货物给一般纳税人可以开具专用发票，销售货物给其他单位和个人均不得开具专用发票。一般纳税人到零售单位购买货物，必须出示盖有一般纳税人认定专章的税务登记证副本，否则不得为其开具专用发票。
CIRCULAR ON THE QUESTION CONCERNING THE USE OF SPECIAL VOUCHERS OFVALUE-ADDED TAX
(The State Administration of Taxation: 14 February 1994 Coded GuoShui Ming Dian [1994] No. 035)
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 light of the actual conditions emerged since the trial
implementation of the Regulations Concerning the Use of Special Vouchers
of Value-Added Tax, the circular on related issues is hereby given as
follows:
I. It is reported that at present tax authorities in some regions
have not as yet issued the new tax payers registration numbers to the tax
payers, the value-added tax payers in these regions still have to use the
old tax payer registration numbers when issuing or asking for special
vouchers. In view of this actual condition, before April 1 of this year,
the value-added tax payers still can use the old tax payer registration
number while issuing or asking for special vouchers, such special vouchers
can be used as tax-deduction certificates. Tax authorities in related
regions should issue the new tax payer registration number to the tax
payers not later that April 1 of this year. After April 1 of this year,
when special vouchers are issued, the new tax payer registration number
shall be written in the "Tax payer Registration Number" column of the
"goods selling unit" and the "goods purchasing unit", otherwise, the
special voucher shall not be used as tax-deduction certificate.
II. In light of the actual conditions, the telephone numbers of both
the purchaser and the seller may not be written in the "Bank of Deposit
and Account Number" column of the special voucher.
III. In view of the fact that power supply departments and tap water
companies have possessed the condition of using electronic computers to
draw up special vouchers, the special vouchers manufactured under the
supervision of tax authorities and the special vouchers drawn up with
electronic computer may be used for the electricity or tap water they
sell, but ordinary vouchers shall be drawn up when electricity and tap
water are sold to consumers.
Power supply departments or tap water companies which have not as yet
obtained external special vouchers may temporarily use ordinary vouchers
in place of special vouchers. The ordinary vouchers gained from the
purchase of electricity or tap water by ordinary tax payers may be used as
certificates for calculating the volume of tax on purchase. The formula
for calculating the purchase tax volume is as follows:
The sum of
money for
The volume purchase Tax rate
of tax on purchase of = ---------------------- X of power or
electricity or tap water (1 +the tax rate tap water
of power or tap
water)
The tax authorities in various localities should provide external
special vouchers to power supply departments and tap water companies
before May 1 of this year. Beginning from May 1 of this year, power supply
departments and tap water companies, except for selling power and tap
water to consumers, shall issue special vouchers.
IV. In order to reduce the work amount of issuing special vouchers
and lower the use cost of special vouchers, itemized special vouchers may
be drawn up for many kinds of goods sold. If the applicable tax rates for
the goods sold are not the same, special vouchers shall be itemized
respectively according to different tax rates. When itemized special
vouchers are used, the volumes "Name of Commodities and Labor Services",
"Unit of Measurement" and "Unit Price" may not be filled.
The itemized special vouchers must be attached with the detailed list
of goods sold affixed with the special financial seal or the special
voucher seal. which is issued by the seller. On the detailed list of goods
sold should be written the names of the units of both the purchaser and
the seller, the name of commodities or labor services, the unit of
measurement, quantity, unit price, sales volume; the consolidated sales
volume of the detailed list of goods sold should be same as the figures
given in the "Sum of Money" column of the special voucher. The purchaser
should ask for a detailed list of goods sold in duplicate, being
respectively attached at the back of the voucher form and the deduction
form.
The pattern of the detailed list of goods sold shall be mapped out by
the tax bureaus of various provinces, autonomous regions, municipalities
and cities with independent planning for the time being.
V. For the expenses not included in the calculated price (referring
to the charges not included in the calculated price outside the
value-added tax amount) collected from the goods old or taxable labor
services, if the price and the expenses not included the calculated price
and expenses may be filled in the "Unit price" column of the special
vouchers, attached with an itemized table of the expense not included in
the calculated price which should be given to the goods purchaser. But if
the expense not included in the calculated price belongs to withholding
consumption tax and no value-added tax is levied, then the combined total
should not be included in the expense not included in the calculated
price. This expense not included in the calculated price requires the
drawing up of separate ordinary vouchers.
In the itemized table of the expense not included in the calculated
prices should be written the name of the units of both the purchaser and
the seller, the name of the commodities or labor services on which
expenses not included in the calculated price are charged, the unit of
measurement, quantity, the name of the items of expenses not included in
the calculated prices, the unit expense standards as well as the amount of
expense not included in the calculated prices (the unit expense standard
is multiplied by quantity), In the itemized table should be affixed the
special financial seal or the special voucher seal of the seller. The
goods purchaser should ask for the itemized table of expenses not included
in the calculated prices in duplicate, which should be attached
respectively to the back of the voucher form and the deduction form.
The pattern of the itemized table of the expense not included in the
calculated price shall be temporarily mapped out by the tax bureaus of
various provinces, autonomous regions, municipalities and various cities
with independent planning.
VI. In order to facilitate the management of special vouchers, the
retail sales units which sell goods to ordinary tax payers may issue
special vouchers, but should not issue special vouchers when they sell
goods to other units and individuals. Ordinary tax payers who purchase
goods at retail sales units shall present a copy of the tax registration
certificate affixed with a special seal identified by the ordinary tax
payer, otherwise a special voucher shall not be issued to him.
1994年2月14日
