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Notice by the Ministry of Finance of Transferring the Duties of Collecting Non-Tax Government Revenue Items Including the Fund for the Construction of Major National Water Conservancy Projects to Taxation Departments [Effective]
财政部关于将国家重大水利工程建设基金等政府非税收入项目划转税务部门征收的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance of Transferring the Duties of Collecting Non-Tax Government Revenue Items Including the Fund for the Construction of Major National Water Conservancy Projects to Taxation Departments 

财政部关于将国家重大水利工程建设基金等政府非税收入项目划转税务部门征收的通知

(No. 147 [2018] of the Ministry of Finance) (财税〔2018〕147号)

State Administration of Taxation: 国家税务总局:
For the purposes of implementing the relevant requirements of the CPC Central Committee and the State Council for the transfer of the duties of administration of non-tax revenue collection, and promoting in a smooth and orderly manner the transfer of certain non-tax revenue items collected by the financial supervision commissioner's offices of the Ministry of Finance stationed in all localities (hereinafter referred to as “commissioner's offices”), you are hereby notified of the relevant matters as follows: 为贯彻落实党中央、国务院关于非税收入征管职责划转的有关要求,平稳有序推进财政部驻地方财政监察专员办事处(以下简称专员办)征收的部分非税收入项目划转工作,现就有关事项通知如下:
I. Beginning on January 1, 2019, commissioner's offices' functions of collecting the fund for the construction of major national water conservancy projects, the fund for rural power grid loan repayment, the renewable energy development fund, the central reservoir-induced resettlement support funds (including the fund for follow-up support for large- and medium-sized reservoir-induced resettlement, the Three Gorges reservoir area fund, and the fund for areas of large- and medium-sized reservoirs across provinces), water resources fees of the Three Gorges Power Station, the fund for the processing and disposal of spent fuel of nuclear power plants, franchise fees of duty-free commodities, oil price regulation risk reserves, special income from emergency preparedness for nuclear accidents, income from refined oil retained by the state, and special oil gain levy shall be transferred to taxation departments. The non-tax revenues that should have been paid but fail to be paid in previous years shall be collected and paid into the state treasury by taxation departments.   一、自2019年1月1日起,将专员办负责征收的国家重大水利工程建设基金、农网还贷资金、可再生能源发展基金、中央水库移民扶持基金(含大中型水库移民后期扶持基金、三峡水库库区基金、跨省际大中型水库库区基金)、三峡电站水资源费、核电站乏燃料处理处置基金、免税商品特许经营费、油价调控风险准备金、核事故应急准备专项收入,以及国家留成油收入、石油特别收益金划转税务部门负责征收。以前年度应缴未缴的非税收入,由税务部门负责征缴入库。
II. Commissioner's offices shall remain responsible for the filing of returns on a consolidated basis of the fund for the construction of major national water conservancy projects, the renewable energy development fund, the fund for areas of large- and medium-sized reservoirs across provinces, the fund for follow-up support for large- and medium-sized reservoir-induced resettlement, and water resources fees of the Three Gorges Power Station in 2018, and taxation departments shall take charge of the filing of returns on a consolidated basis in subsequent years.
......
   二、国家重大水利工程建设基金、可再生能源发展基金、跨省际大中型水库库区基金、大中型水库移民后期扶持基金、三峡电站水资源费2018年度汇算清缴工作仍由专员办负责,以后年度汇算清缴工作由税务部门负责。
......

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