(1) All state-owned enterprises and institutions, government organizations, armed forces and local governments at all levels with extra-budgetary income;
(2) Collective enterprises and institutions, private enterprises and individual industrial and commercial households. Article 3 The supervision funds shall be collected by governments at all levels, and the specific distribution shall be handled by financial institutions at all levels.
The tax authorities are responsible for regulating the specific collection of funds. Article 4 The specific plans for raising and adjusting funds are as follows:
(1) The extra-budgetary funds of local finance shall be assessed according to the total income of the current year.
(two) institutions and administrative units of extrabudgetary funds in accordance with different forms of budget management assessment:
1. Income from extra-budgetary funds obtained by administrative units that implement full budget management shall be assessed according to the total amount.
2. The business income obtained by institutions that implement full budget management shall be approved according to the net income after deducting costs (expenses) and taxes.
3. The business income obtained by institutions that implement differential budget management shall be verified according to the balance after deducting the costs (expenses) and taxes charged according to the regulations and the amount of budgetary allocation approved by the financial organ.
4. The business income obtained by self-supporting institutions shall be approved according to the net income after deducting costs (expenses) and taxes.
5. Road maintenance fees and vehicle purchase surcharges are levied according to total income.
6. The market management fee is calculated according to the balance after deducting the temporary employees' funds.
(three) the special funds and after-tax profits extracted by state-owned enterprises shall be assessed according to the total retained amount of the year; Unless otherwise specified, all enterprise special funds concentrated by the competent department shall be used intensively after the enterprise pays the adjustment fund.
(4) Collective enterprises and institutions, private enterprises, individual industrial and commercial households and extra-budgetary enterprises shall pay taxes according to the balance of taxable profits after deducting paid income tax.
(5) If a joint venture implements the principle of distributing profits first and then paying taxes, its profits shall be merged into the original unit by the profit-sharing unit and taxed according to the after-tax profits; If the profits remain in the joint venture, they shall be assessed according to the after-tax profits. The extracted special funds should be evaluated according to the nature of enterprise ownership determined by the administrative department for industry and commerce. If the nature of enterprise ownership is not determined, it shall be determined by the local financial and tax authorities according to the actual situation of the enterprise, and shall be temporarily treated as a state-owned enterprise or a collective enterprise.
(six) the joint-stock enterprises shall be assessed according to the profit after tax, and distribute dividends after paying the adjustment fund. The extracted special funds should be evaluated according to the nature of enterprise ownership determined by the administrative department for industry and commerce. Article 5 If the extra-budgetary fund income and after-tax profit of collective enterprises, institutions, private enterprises and extra-budgetary enterprises are less than 5,000 yuan, and the after-tax profit of individual industrial and commercial households is less than 2,000 yuan, the tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans may reduce or exempt the adjustment fund according to the difficulties. Article 6 Where the care needs to be reduced or exempted due to serious natural disasters or major accidents, the payer or payer shall file an application and report it to the local tax authorities for approval, and report it to the tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans step by step. After the approval of the Finance Department (bureau), it shall be given regular reduction or exemption of care as appropriate.
In addition to the above reasons, other difficulties that need to be given policy relief and care shall be put forward by the State Taxation Bureau or the finance departments (bureaus) of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans and reported to the Ministry of Finance for approval; The reduction or exemption of major projects shall be reported to the State Council for approval by the Ministry of Finance. All regions and departments are not allowed to provide relief on their own. Article 7 The specific payment methods of the adjustment fund are as follows:
(a) except for the railway, post and telecommunications, shipbuilding, aerospace and banking systems, the adjustment fund that should be paid by the central competent department and its subordinate enterprises, institutions, organs and organizations shall be paid by the competent department in Beijing and paid by the independent accounting unit locally.
(two) local governments at all levels, local enterprises and institutions, government agencies and groups should pay the adjustment fund, all paid by independent accounting units in the local.
(three) the adjustment fund that should be paid by the army and its state-owned enterprises and institutions shall be paid by the General Logistics Department and the financial department of the Beijing headquarters of the Armed Police.
(four) the adjustment funds payable by collective enterprises and institutions (including collective enterprises and institutions run by the army), private enterprises and individual industrial and commercial households shall be paid by independent accounting units on the spot. Eighth payment units and payers shall, in accordance with the relevant provisions of the "collection measures", go through the formalities of declaration and registration with the local tax authorities. The competent tax authorities shall, according to the registered contents, examine and identify the items, basis, proportion, methods, links and time limit of the payer and the payer's adjustment fund item by item, fill out the Appraisal Form of the National Budget Adjustment Fund, report it to the county (district) tax bureau for signature, and distribute it to the payer and the payer for signature, and keep a copy as the basis for collecting the adjustment fund. If there is any change in the appraisal form and contents, it shall be revised within thirty days from the date of change. After the end of each year, a comprehensive review and revision should be carried out door by door in combination with the settlement work.