Legal analysis
If the flow rate is much lower than the minimum flow rate that guarantees the accuracy, it will result in no output (e.g., vortex flow meter) or the output signal will be cut off as a small signal (e.g., differential-pressure flow meter), which will be disadvantageous to the supplying party, and will not be fair. There is a loss of justice. In order to prevent the loss of benefits, for a specific set of thermal energy measurement equipment, supply and demand sides are often based on the range of flow measurement and the range of degrees that can be achieved, agreed that a first-class value for the "agreement on the lower limit of the flow", and agreed that if the actual flow rate is less than the agreed value, in accordance with the lower limit of the flow rate charges. Measurement of the people's government above the county level, the administrative department can set up according to the need for metrological verification institutions, or authorize other units of metrological verification institutions, the implementation of mandatory verification and other verification, testing tasks. The implementation of the preceding paragraph of the calibration, testing tasks of the personnel, must be qualified by the examination. This function is usually realized in the flow display meter. Measurement of the local people's government at or above the county level in accordance with the needs of the region, the establishment of social common measurement standard instruments, by the higher people's government measurement of the administrative department to preside over the assessment and qualified for use. Enterprises, institutions according to the needs of the establishment of the unit can be used in the measurement of standard instruments, the highest measurement of its various standard instruments by the relevant people's government measurement of the administrative department to preside over the assessment of qualified for use. Metrological verification should be in accordance with the principle of economic rationalization, local and nearby. Measurement verification must be carried out in accordance with the national measurement and verification system table. National metrological verification system formulated by the State Council metrological administrative department.
Legal basis
"The People's Republic of China*** and the State Provisional Regulations on Value-added Tax Implementation Rules" Article 5 A sales behavior if both goods and non-VAT taxable services, for mixed sales behavior. Except for the provisions of Article 6 of these Rules, the mixed sales behavior of enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods shall be regarded as the sale of goods and shall be subject to value-added tax (VAT); the mixed sales behavior of other units and individuals shall be regarded as the sale of non value-added tax taxable services and shall not be subject to VAT. The non-VAT taxable services referred to in paragraph 1 of this Article refer to the services within the scope of tax items of transportation, construction, finance and insurance, post and telecommunication, culture and sports, entertainment and service industries which are subject to business tax. Enterprises, enterprise units and individual industrial and commercial households engaged in the production, wholesale or retail of goods as referred to in the first paragraph of this Article include those units and individual industrial and commercial households mainly engaged in the production, wholesale or retail of goods and also engaged in non-VAT taxable labor services.