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Notice by the State Council of Issuing the Plan for Advancing the Reform of Adjusting the Division of Revenue Between the 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 the 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 the 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 the 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 the 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 the 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 the central and local governments shall be aroused to stabilize the overall pattern of revenue sharing between the central and local governments that has been in place since the introduction of the reform of the revenue-sharing system and to 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。
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