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Notice by the Ministry of Finance, the State Taxation Administration and the People's Bank of China of Issues Concerning Adjusting and Improving the Mechanism for the Sharing of Refunds of Excess Input Value-Added Tax Credits by Local Governments and the Administration of Budgets [Effective]
财政部、税务总局、人民银行关于调整完善增值税留抵退税地方分担机制及预算管理有关事项的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance, the State Taxation Administration and the People's Bank of China of Issues Concerning Adjusting and Improving the Mechanism for the Sharing of Refunds of Excess Input Value-Added Tax Credits by Local Governments and the Administration of Budgets 

财政部、税务总局、人民银行关于调整完善增值税留抵退税地方分担机制及预算管理有关事项的通知

(No. 205 [2019] of the Ministry of Finance) (财预〔2019〕205号)

The public finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; all local regulatory bureaus of the Ministry of Finance; offices of the State Taxation Administration in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Shanghai Head Office of the People's Bank of China, all branches, operations offices, central sub-branches in the capital cities of all provinces (or autonomous regions), and central sub-branches in sub-provincial cities: 各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局,财政部各地监管局,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:
In accordance with the relevant provisions of the Notice by the State Council of Issuing the Plan for Advancing the Reform of Adjusting the Division of Revenues Between Central and Local Governments after the Implementation of Larger-scale Tax and Fee Cuts (No. 21 [2019], State Council), you are hereby notified of the issues concerning adjusting and improving the mechanism for the sharing of refunds of excess input value-added tax (“VAT”) credits by local governments and the administration of budgets as follows: 根据《国务院关于印发实施更大规模减税降费后调整中央与地方收入划分改革推进方案的通知》(国发〔2019〕21号)的有关规定,现将调整完善增值税留抵退税地方分担机制及预算管理的有关事项通知如下:
I. Issues Concerning Local Sharing Mechanism   一、离婚不离婚是人家自己的事关于地方分担机制
Beginning as of September 1, 2019, of the 50% of refunds of excess input VAT credits shared by local governments, 15% shall be refunded by the local governments of the places where the enterprises are located and 35% shall be refunded by the governments of all localities based on the proportions of the amounts of VAT they share to the total amounts shared by the local governments, and such proportions shall be determined by the Ministry of Finance based on the actual sharing of VAT revenues by all localities in the previous year. In specific operations, the portion of 15% shall be refunded directly by the province where the enterprise is located; and the portion of 35% shall be first refunded in advance by the provincial finance at the place where enterprise is located, and where the advance payment is less than the portion that shall be shared by the local government, the provincial finance at the place where the enterprise is located shall transfer the deficiency to the central finance on a monthly manner by means of transfer to the state treasury (“treasury”), and if the advance payment is more than the portion that shall be shared by the local government, the central finance shall transfer the excess to the provincial finance at the place where the enterprise is located on a monthly manner by means of transfer from the treasury. The provincial finance departments of all regions shall, in consideration of the fiscal system and financial condition below the provincial level, determine in a reasonable manner the mechanisms for refunding the excess input VAT credits below the provincial level, improve efficiency, effectively relieve the tax refund pressure on grassroots finance, and ensure the timely refund of excess input VAT credits. 自2019年9月1日起,增值税留抵退税地方分担的50%部分,15%由企业所在地分担,35%由各地按增值税分享额占地方分享总额比重分担,该比重由财政部根据上年各地区实际分享增值税收入情况计算确定。具体操作时,15%部分由企业所在省份直接退付,35%部分先由企业所在地省级财政垫付,垫付少于应分担的部分由企业所在地省级财政通过调库方式按月调给中央财政,垫付多于应分担的部分由中央财政通过调库方式按月调给企业所在地省级财政。各地区省级财政部门要结合省以下财政体制及财力状况,合理确定省以下留抵退税分担机制,提高效率,切实减轻基层财政退税压力,确保留抵退税及时退付。
II. Issues Concerning the Setting of Budgetary Accounting Items   二、关于预算科目设置
As of 2019, the sub-item “101010136 Refunds of Excess Input VAT Credits” shall be added under the “Domestic VAT” (1010101) item of the Classification of Government Revenues and Expenditures as the item for refunds of revenues to be paid by the Central Government and local governments from the treasury to reflect the VAT refunded by tax authorities according to the policies on refunds of excess input VAT credits; the sub-item “101010137 Provincial Transfer of Refunds of Excess Input VAT Credits to/from the Treasury” shall be added as the item for revenues shared by the Central Government and the local governments to reflect the adjustment of 35% of refunds of excess input VAT credits paid in advance by provincial finance at the places where the enterprises are located, which are more (or less) than those that shall be shared, by means of transfer to/from the treasury; and sub-item “101010138 Transfer of Refunds of Excess Input VAT Credits to/from the Treasury below the Provincial Level” shall be added as the local revenue item to reflect the adjustment of refunds of excess input VAT credits paid in advance by the city/county finance at the places where the enterprises are located, which are more (or less) than those that shall be shared, by means of transfer to/from the treasury. Sub-item “101010426 Refunds of Credits of Excess Input VAT Levied in lieu of Business Tax” shall be added under the “VAT Levied in lieu of Business Tax” (1010104) item as the item for refunds of revenues shared by the Central Government and the local governments from the treasury to reflect the VAT levied in lieu of business tax refunded by tax authorities according to the policies on refunds of excess input VAT credits; sub-item “101010427 Provincial Transfer of Refunds of Credits of Excess Input VAT Levied in lieu of Business Tax to/from the Treasury” shall be added as the item for revenues shared by the Central Government and the local governments to reflect the adjustment of 35% of refunds of credits of excess input VAT levied in lieu of business tax paid in advance by provincial finance at the places where the enterprises are located, which are more (or less) than those that shall be shared, by means of transfer to/from the treasury; and sub-item “101010428 Transfer of Refunds of Credits of Excess Input VAT Levied in lieu of Business Tax to/from the Treasury below the Provincial Level” shall be added as the local revenue item to reflect the adjustment of refunds of credits of excess input VAT levied in lieu of business tax advanced by the city/county finance at the places where the enterprises are located, which are more (or less) than those that shall be shared, by means of transfer to/from the treasury. Sub-item “Domestic Refund of VAT Levied in lieu of Business Tax from the Treasury” (101010429) shall be renamed “Domestic Refund of Other VAT Levied in lieu of Business Tax from the Treasury.”
......
 自2019年起,在《政府收支分类科目》“国内增值税”(1010101项)科目下增设“101010136增值税留抵退税”目级科目,为中央与地方共用收入退库科目,反映税务部门按照增值税留抵退税政策退还的增值税;增设“101010137增值税留抵退税省级调库”目级科目,为中央与地方共用收入科目,反映通过调库方式调整企业所在地省级财政垫付多(或少)于应分担的35%部分增值税留抵退税;增设“101010138增值税留抵退税省级以下调库”目级科目,为地方收入科目,反映通过调库方式调整企业所在地市县财政垫付多(或少)于应分担的增值税留抵退税。在“改征增值税”(1010104项)科目下增设“101010426改征增值税留抵退税”目级科目,为中央与地方共用收入退库科目,反映税务部门按照增值税留抵退税政策退还的改征增值税;增设“101010427改征增值税留抵退税省级调库”目级科目,为中央与地方共用收入科目,反映通过调库方式调整企业所在地省级财政垫付多(或少)于应分担的35%部分改征增值税留抵退税;增设“101010428改征增值税留抵退税省级以下调库”目级科目,为地方收入科目,反映通过调库方式调整企业所在地市县财政垫付多(或少)于应分担的改征增值税留抵退税。将“改征增值税国内退税”(101010429目)科目名称修改为“其他改征增值税国内退税”。
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