卫生部


关于落实内地与香港、澳门《〈关于建立更紧密经贸关系的安排〉补充协议四》中有关医疗服务事项的通知

卫医发〔2007〕303号



各省、自治区、直辖市卫生厅局、中医药管理局，新疆生产建设兵团卫生局：
为落实内地与香港、澳门《〈关于建立更紧密经贸关系的安排〉补充协议四》，根据我国《执业医师法》、《医疗机构管理条例》等有关法律、法规的规定，现将符合条件的香港、澳门永久性居民（以下简称香港、澳门服务提供者）在内地开设个体诊所的有关事项通知如下：
一、取得内地《医师资格证书》（临床、中医、口腔类别的执业医师）的香港、澳门服务提供者符合下列条件之一时，可在内地申请开设个体诊所：
（一）具有香港、澳门合法行医权，在香港、澳门执照行医满5年，或在两地连续行医时间合计满5年；
（二）在内地从事同一专业临床工作连续5年以上。
二、1名香港或澳门服务提供者在内地只能开设１所个体诊所，由其本人全资举办，并担任该个体诊所的负责人。
三、在内地开设个体诊所的香港、澳门服务提供者应在该个体诊所注册并执业，因故不能继续执业的，应依法办理注销该个体诊所手续。
四、香港、澳门服务提供者开办个体诊所，申请的诊疗科目应与其本人在内地和港澳的执业范围相符合。
五、个体诊所原则上不得聘用其他执业医师。因医疗服务必需，可聘用1-2名与开设个体诊所的香港、澳门服务提供者执业范围相同的执业医师（内地居民）参与工作。个体诊所根据医疗服务需要，可聘用适当数量的内地注册护士。
六、香港、澳门服务提供者开设的个体诊所名称，原则上应核定为“所在地地名＋香港、澳门服务提供者姓名＋科别＋诊所”。
七、申请开设个体诊所的香港、澳门服务提供者，持有关证明和材料向拟设置诊所所在地的设区的市级卫生行政部门申请，初审后上报省级卫生行政部门审批，省级卫生行政部门核发《设置医疗机构批准书》，报卫生部备案；申请开设中医个体诊所的，由设区的市级卫生行政部门初审后，报省级中医药管理部门审批，核发《设置医疗机构批准书》，报国家中医药管理局、卫生部备案。个体诊所的执业登记、日常监督管理按照省级以上卫生行政部门、中医药管理部门规定办理。
八、香港、澳门服务提供者除依照《医疗机构管理条例》及其实施细则的规定提交有关申请材料外，还应提交以下证明和材料：
（一）内地《医师资格证书》（原件及复印件）；
（二）经香港医务委员会、香港牙医管理委员会、香港中医药管理委员会或澳门卫生局认定的香港、澳门执业证明书或执照／注册证明书（原件及复印件）；
（三）经内地或香港、澳门保险机构出具的承保范围包括内地的医疗责任保险证明（原件）；
（四）由香港医务委员会、香港牙医管理委员会、香港中医药管理委员会或澳门卫生局出具的香港、澳门专业操守／良好声誉证明书（原件）；或内地设区的市级以上卫生行政部门出具的执业经历证明（原件）及《医师执业证书》（复印件）。
九、香港、澳门服务提供者设置的个体诊所应遵守内地医疗机构、医疗技术管理、执业医师、执业护士等有关法律法规和规定，按照保证医疗质量、医疗安全的原则规范执业。医疗活动过程中出现的医疗事故、纠纷等按照内地有关规定处理。
十、本通知自2008年1月1日起试行。

二○○七年十二月二十六日
国家税务总局


关于印发《增值税专用发票》式样的通知(附英文)
国家税务总局




各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
为了确保增值税凭发票注明税款抵扣制度的贯彻实施，现将《增值税专用发票》（以下简称《专用发票》）的式样发给你们，并就有关问题通知如下：
一、《专用发票》暂定式样和联次（式样附后）。票头印明监制税务机关所在的省、自治区、直辖市，字轨号码的排列方法自定。联次为四联，即第一联为存根联，第二联为发票联，第三联为抵扣联，第四联为记帐联。
二、《专用发票》的第二联和第三联套印省级税务机关全国统一发票监制章，套印位置按国税发〔1991〕112号文件的有关规定执行。
三、《专用发票》的印色，第二联为棕色，第三联为绿色，其余联次的印色全国不作统一规定。
四、《专用发票》的规格分为两种，用汉字印制的为40开（190×105）；用两种文字印制的为32开（190×130）。票面限额全国不作统一规定。
五、《专用发票》的第二联和第三联用国家税务总局指定厂家生产的防伪专用纸印制，不套印底纹。也可继续使用无（涂）碳、压感纸印制专用发票，暂不统一更换防伪专用纸。其余两联的用纸全国不作统一规定。
六、《专用发票》由各省、自治区、直辖市税务局按照集中统一的原则指定企业印制，并报国家税务总局备案。对不在省会城市的计划单列市税务局暂可自行指定企业印制专用发票，可以套印计划单列市税务局全国统一发票监制章，但票头仍只统一印明所在省、自治区。海洋石油税务
管理局所管企业需用的《专用发票》，暂由海洋石油税务管理局各分局向所在省、直辖市税务局领购。
请各地接此通知后，立即做好《专用发票》开印前的一切准备工作，确保明年1月1日前将《专用发票》发到用票人手中。如果国家税务总局分配的防伪专用纸数量不够或防伪专用纸11月底之前未运到，经请示国家税务总局批准，各地可用原发票用纸印制少量《专用发票》以备应急
。但要严格控制印量，把新旧纸交替使用时间控制在一个季度之内。


(State Administration of Taxation: 25 October 1993 Guo Shui Fa[1993] No. 112)

Whole Doc.

To tax bureaus of various provinces, autonomous regions and
municipalities, tax bureaus of cities with separate planning and to
sub-bureaus of off shore oil tax administrative bureau:
In order to ensure implementation of the system whereby VAT tax
deduction is clearly indicated in invoices, the model of the Special VAT
Invoices (hereinafter referred to as Special Invoices) is hereby issued to
you and you are notified of the following related questions:
I. The temporary model and form number (attached behind) of the
Special Invoice. The Province, autonomous region or municipality where
the tax authorities are located are clearly printed at the top of the
invoice, the method for arranging the word track and word number is to be
self-decided. The number of invoice forms consist of four forms, the first
form is the stub form, the second the invoice form, the third is the
deduction form and the fourth the account keeping form.
II. The second and third forms of the Special Invoice are
chromatographed with the unified national invoice manufacture supervision
Seal of provincial-level tax authorities, the related stipulations of the
Document Guo Shui Fa (1991) No. 112 should be implemented in regard to the
location of the chromatographed seal.
Thirdly, as to the color of the Special Invoice, the second form is
brown, the third form green, but no unified national stipulation is laid
down for the color of other invoice forms.
Fourthly, the Special Invoice consists of two specifications, those
printed in Chinese character are 40-mo (190 x 105); those printed in two
languages are 32-mo (190 x 130). No unified national stipulation is laid
down for the nominal limit.
Fifthly, The second and third forms of the Special Invoice shall be
printed with the special paper for anti-forged invoices produced by the
factory designated by the State Administration of Taxation, without
printing the burelage. Carbon-free paper and pressure paper can continue
to be used to print Special Invoice, special anti-fake paper is not
changed in a unified way for the time being. No unified national
stipulation is laid down for the use of paper for the other two forms of
invoice.
Sixthly, The Special Invoice shall be printed by enterprises
designated by tax bureaus of various provinces, autonomous regions and
municipalities in line with the principle of centralization and
unification, and reported to the State Administration of Taxation for the
record. Tax bureaus of cities with separate planning not located in
provincial capital cities may temporarily designate enterprises to print
Special Invoice, may chromatograph the unified national invoice
manufacture-supervision seal of the tax bureaus of cities with separate
planning, but the provinces and autonomous regions where they are located
shall still be printed at the top of the invoice in a unified way. The
Special Invoice used by enterprises under the jurisdiction of the Offshore
Oil Tax Administration shall be received and purchased from the tax
bureaus of the provinces or autonomous regions where the branches of the
Offshore Oil Tax Administration are located.

The various localities, after receiving this Notice, shall
immediately perform all preparatory work well prior to the printing of
Special Invoice, so as to ensure that the Special Invoices will be
distributed to the users before January 1, 1995. If the amount of special
anti-fake paper allocated by the State Administration of Taxation is not
enough or the special anti-fake paper will not be delivered before the end
of November, the matter should be reported to the State Administration of
Taxation and has been granted approval, the various localities may use the
paper originally for invoices and printed a limited amount of Special
Invoice in order to meet the urgent need. But the printing amount must be
kept under strict control and limit the time for the alternate use of old
and new paper within one quarter.



1993年10月25日