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農(nóng)業(yè)農(nóng)村部辦公廳關(guān)于進一步采取便民措施優(yōu)化拖拉機和聯(lián)合收割機登記工作的通知

2021-06-07 09:36:50 來源：農(nóng)業(yè)農(nóng)村部 閱讀量：18394 評論

導(dǎo)讀：各地要進一步向農(nóng)業(yè)機械銷售者、拖拉機和聯(lián)合收割機所有人宣傳《農(nóng)業(yè)機械安全監(jiān)督管理條例》有關(guān)要求，引導(dǎo)農(nóng)業(yè)機械銷售者依法開具銷售發(fā)票。

　　【農(nóng)機網(wǎng) 通知公告】 各省、自治區(qū)、直轄市及計劃單列市農(nóng)業(yè)農(nóng)村(農(nóng)牧)廳(局、委)，新疆生產(chǎn)建設(shè)兵團農(nóng)業(yè)農(nóng)村局：
 
　　2021年7月1日，《機動車發(fā)票使用辦法》將正式施行。按照國務(wù)院“放管服”改革要求，為引導(dǎo)農(nóng)業(yè)機械銷售者規(guī)范開具增值稅普通發(fā)票(以下簡稱“銷售發(fā)票”)，優(yōu)化拖拉機和聯(lián)合收割機登記業(yè)務(wù)，經(jīng)商國家稅務(wù)總局，現(xiàn)就有關(guān)事項通知如下。
 
　　一、加強法規(guī)知識宣貫
 
　　各地要進一步向農(nóng)業(yè)機械銷售者、拖拉機和聯(lián)合收割機所有人(以下簡稱“機具所有人”)宣傳《農(nóng)業(yè)機械安全監(jiān)督管理條例》有關(guān)要求，引導(dǎo)農(nóng)業(yè)機械銷售者依法開具銷售發(fā)票，并在銷售發(fā)票備注欄注明發(fā)動機號碼、底盤號/機架號等能夠反映機具唯一性的信息；引導(dǎo)機具所有人持依法開具的銷售發(fā)票申請辦理登記。
 
　　二、結(jié)合實際留存銷售發(fā)票
 
　　登記機構(gòu)在辦理拖拉機和聯(lián)合收割機登記業(yè)務(wù)時，機具所有人同意留存紙質(zhì)銷售發(fā)票原件的，登記機構(gòu)應(yīng)當(dāng)按照《拖拉機和聯(lián)合收割機登記業(yè)務(wù)工作規(guī)范》的規(guī)定留存原件；機具所有人要求自己留存紙質(zhì)銷售發(fā)票原件的，登記機構(gòu)應(yīng)在原件標(biāo)注“已辦理登記手續(xù)”后，留存復(fù)印件。有條件的地區(qū)要積極探索通過信息化手段便利機具所有人使用電子銷售發(fā)票辦理拖拉機和聯(lián)合收割機登記的業(yè)務(wù)流程。
 
　　三、積極推行便民措施
 
　　對機具所有人確有原因無法提供銷售發(fā)票等來歷證明的，登記機構(gòu)要按照《國務(wù)院辦公廳關(guān)于全面推行證明事項和涉企經(jīng)營許可事項告知承諾制的指導(dǎo)意見》(國辦發(fā)〔2020〕42號)要求和地方有關(guān)規(guī)定，實行證明事項告知承諾制等便民措施。機具所有人書面承諾符合告知的相關(guān)要求并愿意承擔(dān)不實承諾的法律責(zé)任，登記機構(gòu)不再索要有關(guān)證明，依據(jù)書面承諾按規(guī)定辦理登記手續(xù)。尚未實現(xiàn)通過信息化手段受理電子銷售發(fā)票登記業(yè)務(wù)的地區(qū)，可以通過實行告知承諾制方式為機具所有人使用電子銷售發(fā)票辦理拖拉機和聯(lián)合收割機登記業(yè)務(wù)提供便利。
 
　　農(nóng)業(yè)農(nóng)村部辦公廳
 
　　2021年6月3日

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