According to the Notice of the Ministry of Finance and the Ministry of Natural Resources of the People's Bank of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Four Issues Concerning the Transfer of Government Non-tax Revenue to Tax Authorities for Collection (Caizong [202 1] 19), in order to steadily and orderly promote the revenue from the transfer of state-owned land use rights, special revenue from mineral resources, sea area use fees and uninhabited island use fees in our province,
1. From June 5438+ 10/day, 2022, the revenue from the transfer of state-owned land use rights, special revenue from mineral resources, sea area use fees and uninhabited island use fees (hereinafter referred to as "four government non-tax revenues") originally collected by the natural resources department will be transferred to the tax department for collection. Among them, the Provincial Department of Natural Resources (at the same level) is responsible for collecting four government non-tax revenues in accordance with the regulations and handing them over to the tax authorities for collection.
2.4 After the government's non-tax revenue is transferred to the tax department for collection, the natural resources department is responsible for immediately pushing the contract and fee information form to the tax department according to its duties (see annex, the same below).
The tax department is responsible for issuing a payment notice to the payer (bidder) according to the information on the source of expenses pushed by the Ministry of Natural Resources (see the annex, the same below), and reminding the payer to pay the fees on schedule if the payment is made by stages and year by year. The tax authorities shall collect interest, liquidated damages, overdue fines, etc. According to the fee source information table pushed by the Ministry of Natural Resources and the payment agreed in the contract. The tax department issues payment vouchers for the payer, and immediately pushes the payment and refund information to the natural resources department and the financial department.
The financial department is responsible for formulating and implementing the centralized collection and management system of the national treasury, and jointly with the natural resources department is responsible for formulating four government non-tax revenue policies, determining the budget allocation ratio, and extracting various special funds such as agricultural land development funds and state-owned land income funds from the income from the transfer of state-owned land use rights.
Three, in addition to the provisions of this notice, the above four government non tax revenue collection scope, object, standard, reduction, sharing, use, management and other policies are still implemented according to the existing regulations.
Four, four levels of government non tax revenue transferred to the tax authorities, the tax authorities in accordance with the principle of territorial management to determine the competent tax authorities, by the land or mining rights, sea islands where the county (city, district) tax bureau is responsible for the collection. If the payer fails to register with the competent tax authorities where the land or mining right or island is located, he shall register with the competent tax authorities before handling the four items of government non-tax income declaration.
Five, the competent county (city, district) tax bureau according to the natural resources department to push the fee information table to the payer (bidder) payment notice. In addition to the land price that should be paid in accordance with the provisions for housing reform and economic applicable housing transfer, the payer shall, by virtue of the notice of payment, declare and pay the four-level government non-tax income to the competent county (city, district) tax bureau within the prescribed time limit, and the competent county (city, district) tax bureau shall issue a payment voucher to the payer.
Transfer of housing reform and affordable housing in accordance with the provisions should pay the land price, the payer needs to declare and pay before paying the deed tax. The payer holds the fee information form issued by the natural resources department and uses the general declaration form of non-tax income to pay the land price that should be paid in accordance with the regulations at the deed tax window of the government service center (real estate transaction center) where the land house is located. The tax department will issue a payment voucher to the payer, and then the payer will handle the relevant deed tax declaration business with the payment voucher. The deed tax window of the administrative service center (real estate transaction center) where the land and house are located shall keep a copy of the charging information form issued by the natural resources department.
Six, four government non tax revenue involves the bid bond, the natural resources department or the public * * * resource trading center and other departments that collect the bid bond should cooperate with the tax department to do a good job of offsetting the bid bond against the corresponding government non tax revenue. After the payer (bidder) signs the transaction confirmation and assignment contract, he/she uses the General Declaration Form of Non-tax Revenue issued by the competent county (city, district) tax bureau to declare to the tax bureau of the county (city, district) where Luhai Island is located, and the competent county (city, district) tax bureau prints the bid bond bank to inquire about the tax payment voucher, which is used to offset the government's non-tax revenue. By the payer (bidder) to the natural resources department or public * * resources trading center and other departments to receive the bid bond, after signing, through the natural resources department or public * * resources trading center and other departments of the bank to collect the bid bond from the state treasury, the competent county (city, district) tax bureau to the payer (bidder) issued a payment voucher; The balance shall be paid by the payer in accordance with the notice of payment issued by the competent county (city, district) tax bureau within the prescribed time limit, and the competent county (city, district) tax bureau shall issue a payment voucher to the payer.
Seven, formed in previous years should pay unpaid four levels of government non-tax revenue, and according to the provisions of the installment or year by year to pay four levels of government non-tax revenue, by the tax department is responsible for the collection and storage, the natural resources department should promptly push the contract and fee information table to the tax department.
Eight, the tax authorities to collect four levels of government non tax revenue should use the Ministry of Finance unified producer (India) of non tax revenue bills, in accordance with the unified information management of the national tax authorities. The tax department shall indicate the tax source number (contract number, approval number and license number) in the column of "other information" of the non-tax revenue bill, and the departments that collect the bid bond, such as the natural resources department and the public resources trading center, shall pay the bid bond to offset the price on behalf of the bidder, and the tax department shall indicate the words "bid bond" in the column of "Remarks" of the non-tax revenue bill. The Ministry of Natural Resources shall handle the relevant warrant formalities according to the payment voucher.
The original collecting entity shall write off the original non-tax revenue bills in accordance with the provisions.
Nine, the tax authorities in accordance with the relevant provisions of the state treasury non tax revenue management, the four levels of government non tax revenue paid in full and on time to the state treasury of the People's Bank of China, and do a unified accounting. The relevant funds that have been paid into the financial non-tax revenue account but not paid into the state treasury shall be paid into the state treasury by the financial department in accordance with the provisions of the non-tax revenue collection and management system.
X. The budget subject code of "revenue from the transfer of state-owned land use rights" is "1030 148", and the subjects are: "1030 1480 1 revenue from land transfer price" and "1038". The warehousing levels are all local full income, and the tax department collects warehousing according to the warehousing levels stipulated by the financial department.
The budget subject code of "special revenue of mineral resources" is "10307 14", which consists of the following subjects: "10307 1402 revenue from the use of exploration and mining rights", and the warehousing level is local full revenue. Our province will continue to collect the royalties of exploration and mining rights in accordance with the Interim Measures for the Administration of the Collection and Use of Exploration and Mining Rights and the Price in Liaoning Province (Liao Cai Fei [2006] No.445). Municipalities charge exploration and mining rights use fees, the province is divided into 50%, the city and county (city, district) is divided into 50%, and the proportion of the city and county (city, district) is determined by the municipalities. The collection of mining right occupation fee will be implemented in accordance with the relevant policies and measures formulated and promulgated by the state. "10307 1404 mining right transfer income", which is the income enjoyed by the central and local governments, is collected and put into storage according to the proportion of central 40%, provincial 30%, municipal 18% and county (city, district) 12%.
The budget subject code of "sea area use fee" is "103070 102 local sea area use fee income", and the warehousing level is * * * central and local shared income. The sea area use fee paid by the project is 30% by the central government, 0/2% by the province/kloc, and 58% by the city and county (city, district), and the proportion between the cities and counties (cities, districts) is determined by the cities. The sea area use fee paid by the aquaculture sea shall be collected and put into storage according to the storage level stipulated by the financial department.
The budget subject code of "uninhabited island use fee" is "103070802 local uninhabited island use fee income", and the storage level is central and local * * * income, which is divided into collection and storage according to the proportion of central 20%, provincial 20%, city 10% and county (city, district) 50%.
The receiving treasury of four government non-tax revenues is the local treasury of the competent county (city, district) tax bureau.
Eleven, the need to return the funds after storage, it should be handled in accordance with the relevant provisions of the financial sector on the management of returning the funds. Among them, due to the payer's wrong payment and the tax department's wrong collection, the financial department authorizes the tax department to review the refund, the payer applies to the tax department, and the tax department handles the refund formalities according to the regulations; Other circumstances that need to be returned shall be applied by the payer to the financial department and the natural resources department. The treasury management department of the People's Bank of China (including the agent treasury, the same below) shall go through the formalities of withdrawing the treasury according to the regulations.
Twelve, tax departments, financial departments, natural resources departments, the people's Bank and other departments should strengthen cooperation, do a good job of business convergence and information interconnection. The natural resources department shall immediately push the contract and fee source information form to the tax department at the same level according to its duties. The tax department shall immediately transmit the warehousing information to the natural resources department and the financial department at the same level after warehousing, so as to realize the real-time enjoyment of the collection and management information. Manual and electronic tax bureaus transmit information in parallel. After two months of trial operation, the information was transmitted through the electronic tax bureau.
Thirteen, the tax authorities at all levels should, in conjunction with the financial departments and natural resources departments, continue to optimize the payment process in accordance with the principle of "convenient and efficient", take the tax service hall, government service center, real estate trading center and electronic tax bureau as the carrier, closely combine various payment channels of "entity, online, handheld and self-help", implement "non-contact" payment, and actively promote the provincial general office, the same city general office and the electronic tax bureau.
14. On February 30th, 2002165438+,the tax department, the financial department and the natural resources department should complete four government non-tax revenue collection and management businesses and data information transmission, so as to achieve comprehensive and accurate data transmission. Relevant departments should do a good job in sorting out the current policy documents, the detailed list of collection in recent three years, the current application and the detailed list of arrears, and provide them to the tax authorities comprehensively and accurately to ensure that the tax authorities undertake the collection work smoothly and orderly.
15. If the previous relevant provisions are inconsistent with this notice, this notice shall prevail. Unless otherwise stipulated by the state or province, such provisions shall prevail.
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