A. collection criteria:
(a) where there is sales revenue or operating income of enterprises and institutions and urban and rural individual industrial and commercial households, according to the previous year's sales revenue or operating income of 0.6 per thousand levy;
(two) banks (including credit cooperatives) according to the previous year's interest income of 0.4 per thousand levy; Insurance companies charge 0.4‰ of the premium income of the previous year; All kinds of trust and investment companies, finance companies and other non-bank financial institutions are levied at 0.6‰ of the business income of the previous year;
(3) On-the-job employees are levied according to their monthly salary (including basic salary, bonus, policy subsidies and allowances);
1, with a monthly salary of 305-500 yuan and 20 yuan per person per year;
2. The monthly salary is 50 1-800 yuan, and 50 yuan per person per year;
3. The monthly salary is above 80 1 yuan, and each person is in 80 yuan every year.
(four) land requisition for non-agricultural construction, 800 yuan per mu.
B. Collection department: local tax
C, collection time
1, enterprises and institutions with operating income, which will be collected in one lump sum or in installments before June 30 every year; The part payable by its employees shall be withheld and remitted by the financial department of the enterprise and turned over to the collection department at one time according to the above-mentioned time limit;
2, individual industrial and commercial households in June 10 and February 10 before each year, according to the sales or operating income in the first half and the second half of the settlement in two times, overcharged or underpaid part of the settlement in the second year;
3, organs, organizations and institutions on-the-job workers should pay the flood control and security funds, by the wage payment unit in June 30 each year before a one-time withholding;
4. Units and individuals who expropriate land for non-agricultural construction in towns and industrial and mining areas shall be charged in a lump sum at the level of land management department under the authority of examination and approval of construction land (including entrusted examination and approval) when handling land use procedures. The flood control and security funds collected by the provincial land management department for examination and approval of construction land shall be settled by the provincial flood control and security fund collection office and the city and state at the end of the year, which belongs to the full return of the city and state departments.
The following link is the file 1995. I suggest you consult the subsequent related documents to see if there are any adjustments to the original documents.
D, accounting treatment:
Cumulative time:
Borrow: non-operating expenses-hand over government funds
Loan: Taxes payable (the new standard will be recorded as "other payables" under the old standard)-flood control and security fund.