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Notice by the State Council of Issuing the Plan for Advancing the Reform of Adjusting the Division of Revenue Between Central and Local Governments after the Implementation of Larger-scale Tax and Fee Cuts [Effective]
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 [现行有效]
【法宝引证码】

Notice by the State Council of Issuing the Plan for Advancing the Reform of Adjusting the Division of Revenue Between Central and Local Governments after the Implementation of Larger-scale Tax and Fee Cuts 

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

(No. 21 [2019], the State Council) (国发〔2019〕21号)

The people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government; all ministries and commissions of the State Council; and all institutions directly under the State Council: 各省、自治区、直辖市人民政府,国务院各部委、各直属机构:
The Plan for Advancing the Reform of Adjusting the Division of Revenue between Central and Local Governments after the Implementation of Larger-scale Tax and Fee Cuts is hereby issued to you for your conscientious compliance and implementation. 现将《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》印发给你们,请认真贯彻执行。
The State Council 国务院
September 26, 2019 2019年9月26日
Plan for Advancing the Reform of Adjusting the Division of Revenue between Central and Local Governments after the Implementation of Larger-scale Tax and Fee Cuts 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
For the purposes of further straightening out the public revenue distribution between central and local governments, supporting local governments in their efforts to implement the policies on tax and fee cuts and relieving fiscal difficulties, according to the decisions and arrangements of the CPC Central Committee and the State Council, the following plan is hereby developed for the reform of adjusting the division of revenue between central and local governments after the implementation of larger-scale tax and fee cuts. 为进一步理顺中央与地方财政分配关系,支持地方政府落实减税降费政策、缓解财政运行困难,按照党中央、国务院决策部署,现就实施更大规模减税降费后调整中央与地方收入划分改革制定如下方案。
I. Basic principles   一、基本原则
1. Maintaining the overall stability of the current financial pattern. The enthusiasm of both central and local governments shall be aroused to stabilize the overall pattern of revenue sharing between central and local governments that has been in place since the introduction of the reform of the revenue-sharing system and consolidate the results of the revenue sharing reform, such as the “50-50 sharing" of value-added tax. (一)保持现有财力格局总体稳定。调动中央与地方两个积极性,稳定分税制改革以来形成的中央与地方收入划分总体格局,巩固增值税“五五分享”等收入划分改革成果。
2. Establishing a more balanced and reasonable revenue-sharing mechanism. In accordance with the requirements of deepening the VAT reform and establishing a system for VAT refunds for excess input VAT credits, in addition to keeping unchanged the proportion in VAT refunds of central to local governments, steps shall be taken to reasonably adjust and optimize the share of VAT refunds among local authorities. (二)建立更加均衡合理的分担机制。按照深化增值税改革、建立留抵退税制度的要求,在保持留抵退税中央与地方分担比例不变的基础上,合理调整优化地方间的分担办法。
3. Steadily improving the reform of the local tax system. The local tax system shall be adjusted and improved when appropriate. Local tax sources shall be cultivated and expanded with some of the central taxes that are ripe as local revenue to enhance local governments' ability to cope with larger-scale tax and fee cuts. (三)稳步推进健全地方税体系改革。适时调整完善地方税税制,培育壮大地方税税源,将部分条件成熟的中央税种作为地方收入,增强地方应对更大规模减税降费的能力。
II. Major reform measures   二、主要改革措施
1. Stabilizing the “50-50 sharing" of value-added tax. After the expiration of the transitional period of two or three years as specified in the Notice by the State Council of Issuing the Transitional Plan on Adjusting the Distribution of the Value-Added Tax Revenue between Central and Local Governments after the Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value-Added Tax (No. 26 [2016] of the State Council), the “50-50 sharing" of value-added tax shall be continuously kept unchanged, namely 50% of the VAT shared by the central government and the remaining 50% by local governments according to the place of tax payment. Social expectations shall be further stabilized to encourage local authorities to develop competitive industries in line with local conditions. And local authorities shall be encouraged to cultivate and expand tax sources in their economic development and strengthen the self-sufficiency of local finance, thereby creating an environment where local governments are proactive, compete for development, and work hard to make industries thrive. (一)保持增值税“五五分享”比例稳定。《国务院关于印发全面推开营改增试点后调整中央与地方增值税收入划分过渡方案的通知》(国发〔2016〕26号)确定的2-3年过渡期到期后,继续保持增值税收入划分“五五分享”比例不变,即中央分享增值税的50%、地方按税收缴纳地分享增值税的50%。进一步稳定社会预期,引导各地因地制宜发展优势产业,鼓励地方在经济发展中培育和拓展税源,增强地方财政“造血”功能,营造主动有为、竞相发展、实干兴业的环境。
2. Adjusting and improving the mechanism for sharing VAT refunds for excess input VAT credits. A long-term mechanism for VAT refunds for excess input VAT credits shall be established. The size of VAT refunds shall be determined in light of public revenue, and the 50-50 sharing of VAT refunds between central and local governments shall be kept unchanged. In order to alleviate the pressure of VAT refunds for excess input VAT credits in some regions, the portion (50%) of VAT refunds undertaken by a local government shall be changed from the total burden (50%) of the government where an enterprise is located to 15% in the first stage. And the remaining 35% shall be temporarily paid in advance by the government where an enterprise is located, and then shared by local governments according to their share of VAT refunds for the previous year. The portion of advance payment exceeding their share shall be transferred on a monthly basis from the central finance to the provincial finance at the place where the enterprise is located. A sharing mechanism for tax refunds below the provincial level shall be reasonably determined to effectively alleviate financial pressure at the grassroots level. The specific measures shall be studied and developed by the Ministry of Finance. (二)调整完善增值税留抵退税分担机制。建立增值税留抵退税长效机制,结合财政收入形势确定退税规模,并保持中央与地方“五五”分担比例不变。为缓解部分地区留抵退税压力,增值税留抵退税地方分担的部分(50%),由企业所在地全部负担(50%)调整为先负担15%,其余35%暂由企业所在地一并垫付,再由各地按上年增值税分享额占比均衡分担,垫付多于应分担的部分由中央财政按月向企业所在地省级财政调库。合理确定省以下退税分担机制,切实减轻基层财政压力。具体办法由财政部研究制定。
3. Gradually delegating consumption tax collection to local governments. According to the requirements of improving the reform of the local tax system, under the premise of controllable collection and administration, some of the current consumption tax items collected in the production (import) of products shall be conducted in the wholesale or retail of products to expand local sources of revenue and encourage local governments to improve the consumption environment. Through full demonstration, specific adjustment items shall be steadily implemented after being approved on an item-by-item basis. The reform of product items whose conditions are ripe, such as high-grade watches and precious jewelry and jade shall be first carried out, and the pilot reform of other product items whose conditions are ripe shall be conducted in light of consumption tax legislation. Local governments shall report the confirmation base for the existing tax revenue to be reformed to the central government, and the incremental amount shall, in principle, belong to local governments, so as to ensure a stable financial structure between central and local governments. The specific measures shall be developed by the Ministry of Finance along with the State Taxation Administration and other departments. (三)后移消费税征收环节并稳步下划地方。按照健全地方税体系改革要求,在征管可控的前提下,将部分在生产(进口)环节征收的现行消费税品目逐步后移至批发或零售环节征收,拓展地方收入来源,引导地方改善消费环境。具体调整品目经充分论证,逐项报批后稳步实施。先对高档手表、贵重首饰和珠宝玉石等条件成熟的品目实施改革,再结合消费税立法对其他具备条件的品目实施改革试点。改革调整的存量部分核定基数,由地方上解中央,增量部分原则上将归属地方,确保中央与地方既有财力格局稳定。具体办法由财政部会同税务总局等部门研究制定。
III. Work requirements   三、工作要求
1. Strengthening organizational leadership. The Ministry of Finance shall strengthen the organization and coordination of the reform of the division of revenue between central and local governments, and lose no time in developing the specific measures for implementation. All people's governments at the provincial level shall, in light of their local conditions, further establish and improve a coordination mechanism for the reform of division of revenue between central and local governments, specify division of responsibilities, strengthen cooperation and coordination, and supervise and guide the full implementation of the reform by the departments at the corresponding level and the cities and counties under their jurisdictions. The relevant departments of the State Council shall fully cooperate with the reform and assist in tracking and monitoring the implementation of the reform in different industries and regions. (一)加强组织领导。财政部要加强对中央与地方收入划分改革工作的组织协调,抓紧制定具体实施办法。各省级人民政府要结合本地实际,进一步建立健全中央与地方收入划分改革工作的协调机制,明确责任分工,强化协同配合,督促指导本级部门和辖区内市县全面贯彻落实。国务院有关部门要全力配合改革,协助做好对各地区各行业改革落实情况的跟踪监测。
2. Strictly enforcing economic disciplines. The Ministry of Finance shall work with relevant departments to make careful examination and verification to prevent some local governments from artificially interfering in tax collection and rushing to fabricate the base. All regions shall press ahead with the reform in accordance with the requirements of this plan, seriously investigate and punish illegal behaviors such as interfering in enterprise operation, manipulating the distribution of tax sources and protecting local markets, so as to prevent illegal policies from being carried out for short-term and local interests. Tax authorities at all levels shall effectively carry out tax collection and administration after the reform, crack down on false issuance of invoices, tax evasion, and tax fraud, and resolutely close loopholes in tax collection and administration. (二)严肃财经纪律。财政部要会同有关部门认真审核、严格把关,防止一些地方人为干预税收、突击做基数。各地区要按本方案要求推进改革,严肃查处干预企业经营、操纵税源分布、地方市场保护等违规行为,防止为了短期和局部利益,搞违规政策洼地。各级税务机关要做好改革后税收征管工作,严厉打击虚开发票和偷逃骗税行为,坚决堵塞征管漏洞。
3. Advancing supporting reform. After the measures for the reform of division of revenue between central and local governments as determined in this plan are put in place, the people's governments of all provinces, autonomous regions, municipalities directly under the Central Governments, and cities directly under state planning shall, in light of their own realities, further reform and improve the financial management system below the provincial level, straighten out the division of revenue between governments at all levels below the provincial level, and balance the financial resources between regions below the provincial level, thus promoting equal access to basic public services. (三)推进配套改革。本方案确定的中央与地方收入划分改革措施到位后,各省、自治区、直辖市及计划单列市人民政府要结合本地实际,进一步改革和完善省以下财政管理体制,理顺省以下各级政府间收入划分关系,均衡省以下地区间财力,促进基本公共服务均等化。
Implementing larger-scale tax and fee cuts is a key measure to cope with the current downward pressure on the economy, and adjusting the division of revenue between central and local governments is an important guarantee for implementing the policies on tax and fee cuts. All local governments and government agencies shall more closely unite around the CPC Central Committee with Comrade Xi Jinping as its core, uphold Xi Jinping Thought on Socialism with Chinese Characteristics for a New Era as our guide, heighten the “awareness of maintaining political integrity, thinking in big-picture terms, keeping the CPC as the core of leadership, and acting consistently with the policies of the CPC Central Committee”, have confidence in “our path, guiding theories, political system, and culture”, resolutely "defend the status of General Secretary Xi Jinping as the core of the CPC Central Committee and the whole Party and defend the authority and leadership of the CPC Central Committee", effectively implement this plan, establish the fiscal relations between central and local governments featuring clear powers and responsibilities, coordinated financial resources, and balanced regional distribution, thereby creating conditions for implementing the policies on tax and fee cuts and ensuring that enterprises and the general public have a tangible sense of gain. This would lay a decisive foundation for completing the building of a moderately prosperous society in all respects, so that the public may celebrate the 70th anniversary of the founding of the People's Republic of China with outstanding achievements. 实施更大规模减税降费是应对当前经济下行压力的关键之举,调整中央与地方收入划分改革是落实减税降费政策的重要保障。各地区各部门要更加紧密地团结在以习近平同志为核心的党中央周围,坚持以习近平新时代中国特色社会主义思想为指导,增强“四个意识”、坚定“四个自信”、做到“两个维护”,抓好本方案的贯彻实施工作,建立权责清晰、财力协调、区域均衡的中央与地方财政关系,为减税降费政策落实创造条件,确保让企业和人民群众有实实在在的获得感,为全面建成小康社会收官打下决定性基础,以优异成绩庆祝中华人民共和国成立70周年。
     
     
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