| Notice of the Ministry of Finance, the State Taxation Administration and the People's Bank of China on Further Strengthening the Administration of Commissions on the Commissioned Withholding and Collection of Taxes | | 财政部、税务总局、人民银行关于进一步加强代扣代收代征税款手续费管理的通知 |
| (No. 11 [2019] of the Ministry of Finance) | | （财行〔2019〕11号） |
| The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the offices of the State Taxation Administration in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; Shanghai Head Office of the People's Bank of China (“PBC”); all branches and operations offices of the PBC; and the central sub-branches of the PBC in the capital cities of all provinces (autonomous regions) and sub-provincial cities: | | 各省、自治区、直辖市、计划单列市财政厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局，中国人民银行上海总部，各分行、营业管理部，各省会（首府）城市中心支行，各副省级城市中心支行： |
| For the purpose of further regulating and strengthening the administration of commissions paid for the withholding and remittance of taxes, the collection and payment of taxes, and the commissioned collection of taxes (hereinafter referred to as “three authorized tax collection commissions”), in accordance with the provisions of the Budget Law of the People's Republic of China, the Law of the People's Republic of China on the Administration of Tax Collection, and other relevant laws and administrative regulations, you are hereby notified of further strengthening the administration of commissions on the three authorized tax collection commissions as follows: | | 为进一步规范和加强代扣代缴、代收代缴和委托代征（以下简称“三代”）税款手续费的管理，根据《中华人民共和国预算法》和《中华人民共和国税收征收管理法》及其他有关法律、行政法规的规定，就进一步加强“三代”税款手续费管理通知如下： |
| I. Scope of “Three Authorized Tax Collection Commissions” | | 一、“三代”范围 |
| (1) “Withholding and remittance of taxes” means the acts of the entities and individuals that are obligated to withhold taxes as expressly provided for by tax laws and administrative regulations regarding withholding, on behalf of tax authorities, relevant taxes from the income paid to the entities and individuals obligated to pay taxes when making payments and remitting such taxes to the tax authorities. | | （一）代扣代缴是指税收法律、行政法规已经明确规定负有扣缴义务的单位和个人在支付款项时，代税务机关从支付给负有纳税义务的单位和个人的收入中扣留并向税务机关解缴的行为。 |
| (2) “Collection and payment of taxes” means the acts of the entities and individuals that are obligated to withhold taxes as expressly provided for by tax laws and administrative regulations regarding collecting, on behalf of tax authorities, relevant taxes from the entities and individuals obligated to pay taxes when receiving payments and paying them to the tax authorities. | | （二）代收代缴是指税收法律、行政法规已经明确规定负有扣缴义务的单位和个人在收取款项时，代税务机关向负有纳税义务的单位和个人收取并向税务机关缴纳的行为。 |
| (3) “Commissioned collection of taxes” means the collection of sporadic, scattered, or outside-of-the-locality taxes by the relevant entities and personnel that are commissioned by tax authorities in accordance with the requirements of the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof for the purpose of being conducive to taxation control and facilitating the payment of taxes by taxpayers, in line with the principles of free will of both parties, convenient collection, intensified administration, and commission in accordance with the law, and according to the relevant provisions issued by the state. | | （三）委托代征是指税务机关根据《中华人民共和国税收征收管理法》及其实施细则关于有利于税收控管和方便纳税的要求，按照双方自愿、简便征收、强化管理、依法委托的原则和国家有关规定，委托有关单位和人员代征零星、分散和异地缴纳的税收的行为。 |
| II. Administration of “Three Authorized Tax Collection Commissions” | | 二、“三代”的管理 |
| Tax authorities shall conduct the work concerning the “three authorized tax collection commissions” in strict accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and the Detailed Rules for the Implementation thereof and the relevant requirements of the reform of “simplification of administrative procedures, decentralization of powers, combination of decentralization with appropriate control, and optimization of services.” Tax authorities shall, in accordance with laws and administrative regulations and the relevant provisions issued by the state, determine the entities or individuals that undertake the “three authorized tax collection commissions,” and may not expand the scope of the “three authorized tax collection commissions” or increase the payment ratios of commissions on “three authorized tax collection commissions” without authorization. | | 税务机关应严格按照《中华人民共和国税收征收管理法》及其实施细则有关规定和“放管服”改革有关要求开展“三代”工作。税务机关应按照法律、行政法规，以及国家税务总局有关规定确定“三代”单位或个人，不得自行扩大“三代”范围和提高“三代”税款手续费支付比例。 |
| (1) Tax authorities shall, in accordance with the relevant provisions issued by the State Taxation Administration, handle the registration of the withholding agents obligated to withhold and remit taxes or collect and pay taxes. | | （一）税务机关应依据国家税务总局有关规定，对负有代扣代缴、代收代缴的扣缴义务人办理登记。 |
| Tax authorities may not require the entities and individuals that are not obligated to withhold and remit or collect and pay taxes according to laws and administrative regulations to perform the obligations of withholding and remitting or collecting and paying taxes. | | 对法律、行政法规没有规定负有代扣代缴、代收代缴税款义务的单位和个人，税务机关不得要求履行代扣代缴、代收代缴税款义务。 |
| (2) Tax authorities shall determine the scope of commissioned collection of taxes in strict accordance with the laws, administrative regulations, and the relevant provisions on the commissioned collection of taxes issued by the State Taxation Administration, and may not commission others to collect taxes that should have been withheld and remitted or collected and paid as determined in laws and administrative regulations. | | （二）税务机关应严格按照法律、行政法规，以及国家税务总局委托代征相关规定确定委托代征范围，不得将法律、行政法规已确定的代扣代缴、代收代缴税款，委托他人代征。 |
| (3) Where commissions on the “three authorized tax collection commissions” need to be paid in proportion, tax authorities shall, when determining the proportions of commissions payable to the entities and individuals undertaking the “three authorized tax collection commissions,” take into full consideration the business volumes, working costs and other factors of such entities and individuals with a vision to reduce taxation costs, and determine the reasonable payment proportions of commissions; and may set as needed limits on the amount of commissions payable within the scope of corresponding payment proportions specified. | | （三）对于需按比例支付“三代”税款手续费的，税务机关在确定“三代”单位或个人的手续费比例时，应从降低税收成本的角度，充分考虑“三代”单位或个人的业务量、工作成本等因素，确定合理的手续费支付比例，可根据需要在相应规定的支付比例范围内设置手续费支付限额。 |
| III. Proportions and Limits on the Amount of Commissions Payable on the “Three Authorized Tax Collection Commissions” | | 三、“三代”税款手续费支付比例和限额 |
(1) As for the taxes that shall be withheld and remitted as prescribed by laws and administrative regulations, a tax authority shall pay commissions at the rate of not more than 2% of the taxes withheld, and may pay a maximum amount of 700,000 yuan to a single withholding agent per year, with the part in excess of the said amount not allowed to be paid. Where the proportions of commissions are expressly provided for in laws or administrative regulations, such proportions shall prevail.
．．．．．． | | （一）法律、行政法规规定的代扣代缴税款，税务机关按不超过代扣税款的2%支付手续费，且支付给单个扣缴义务人年度最高限额70万元，超过限额部分不予支付。对于法律、行政法规明确规定手续费比例的，按规定比例执行。
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