Supplementary Notice of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on the "Administrative Measures for the Distribution of and Budget for Corporate Income Tax of Enterprises Whose Headquarters and Branches are Located in Different Provinces and Municipalities"

财政部、国家税务总局、中国人民银行关于《跨省市总分机构企业所得税分配及预算管理办法》的补充通知

Promulgating Institution: Ministry of Finance; State Administration of Taxation; The People's Bank of China

Document Number: Cai Yu [2012] No.453

Promulgating Date: 12/25/2012

Effective Date: 12/25/2012

颁布机关: 财政部; 国家税务总局; 中国人民银行

文      号: 财预2012]453号

颁布时间: 12/25/2012

实施时间: 12/25/2012

Text

正文

To all local taxation bureaus, the finance commissioner’s offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State Plan, and the Shanghai Head Office, all branches, business management departments and central sub-branches in provincial capitals and Shenzhen, Dalian, Qingdao, Xiamen and Ningbo central sub-branches of the People’s Bank of China,

With a view to better implementing the Notice of the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China on Printing and Distributing the Administrative "Measures for the Distribution of and Budget for Corporate Income Tax of Enterprises Whose Headquarters and Branches are Located in Different Provinces and Municipalities" (Cai Yu [2012] No. 40), this Supplementary Notice is hereby given on related issues:

    地方税务局,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处,中国人民银行上海总部,各分行、营业管理部,省会(首府)城市中心支行,深圳、大连、青岛、厦门、宁波市中心支行:

    为更好落实《财政部国家税务总局中国人民银行关于印发〈跨省市总分机构企业所得税分配及预算管理办法〉的通知》(财预〔2012〕40号),现对有关事项补充通知如下:

1. Regarding the distribution of revenues from payment by branches of overdue tax found in tax inspections. Tax authorities in the places where second-level branches are located shall carry out tax inspections on second-level branches by themselves. With regard to the overdue taxes found in the tax inspections and the overdue fines and penalties therefor paid by second-level branches, 50% of the part sharable by local governments shall belong to the local governments in the places where the second-level branches are located and be turned over to local treasuries. The other 50% shall be turned over to treasuries by the headquarters of the second-level branches; among which, 25% shall belong to the local governments in the places where the headquarters are located, and 25% shall be turned over to the central treasury in full amount, which shall be distributed by the Central Government among all regions according to certain ratios.

       一、关于分支机构查补收入的归属。二级分支机构所在地主管税务机关自行对二级分支机构实施税务检查,二级分支机构应将查补所得税款、滞纳金、罚款地方分享部分的50%归属该二级分支机构所在地,就地办理缴库;其余50%分摊给总机构办理缴库,其中,25%归属总机构所在地,25%就地全额缴入中央国库,由中央财政按照一定比例在各地区间分配。

2. Regarding the distribution of revenues from overdue fines and penalties for overdue taxes. Except for revenues from overdue fines and penalties for overdue taxes that should be shared among relevant regions, revenues from overdue fines and penalties for overdue enterprise income tax paid by enterprises whose headquarters and branches are located in different provinces and municipalities shall not be shared among relevant regions and shall be turned over to local treasuries according to the procedures as stipulated.

       二、关于税款滞纳金、罚款收入的归属。除查补税款滞纳金、罚款收入实行跨地区分享外,跨省市总分机构企业缴纳的其他企业所得税滞纳金、罚款收入不实行跨地区分享,按照规定的缴库程序就地缴库。

3. Regarding the adjustment of budget accounts. The name of Item 1010450 in the Document [Cai Yu [2012] No. 40]and the Classification of Government Revenue and Expenditures in 2013 is changed into “revenues from overdue fines and penalties for and interest on overdue enterprise income tax”; under which, the name of Sub-item 01 is changed into “revenues from overdue fines and penalties for and interest on overdue enterprise income tax paid by domestic enterprises”, the name of Sub-item 02 is changed into “revenues from overdue fines and penalties for and interest on overdue enterprise income tax paid by enterprises with investment from Hong Kong, Macao and Taiwan and enterprises with foreign investment” and the name of Sub-item 03 is changed into “revenues from overdue fines and penalties for and interest on overdue enterprise income tax paid by central enterprises”. Please refer to the Appendix for the specific amendments of the budget accounts.

       三、关于预算科目的调整。将财预〔2012〕40号文件和2013年《政府收支分类科目》中1010450项名称修改为“企业所得税税款滞纳金、罚款、加收利息收入”。1010450项下01目名称修改为“内资企业所得税税款滞纳金、罚款、加收利息收入”;02目名称修改为“港澳台和外商投资企业所得税税款滞纳金、罚款、加收利息收入”;03目名称修改为“中央企业所得税税款滞纳金、罚款、加收利息收入”。科目具体修改情况见附件。

4. Regarding procedures for turnover of tax revenues to the treasury. With regard to turnover to the treasury of the revenues from overdue tax found in tax inspections that are paid by branches, the budget accounts shall be relevant accounts at the Sub-item level under Item 1010449 “income tax settled and paid by branches”, and the budget level shall be “central 60%, local 40%”. With regard to turnover to the treasury of the revenues from overdue fines and penalties for overdue enterprise income tax paid by branches, the budget accounts shall be relevant accounts at the Sub-item level under Item 1010450 “revenues from overdue fines and penalties for and interest on overdue enterprise income tax”, and the budget level shall be “central 60%, local 40%”.

With regard to turnover to the treasury of the revenues from overdue tax found in tax inspections that are paid by headquarters, the budget accounts shall be relevant accounts at the Sub-item level under Item 1010442 “income tax settled and paid by headquarters”, and the budget level shall be “central 60%, central 20% (to be distributed), local 20%”. With regard to turnover to the treasury of the revenues from overdue fines and penalties paid by headquarters, the budget accounts shall be relevant accounts at the Sub-item level under Item 1010450 “revenues from overdue fines and penalties for and interest on overdue enterprise income tax”, and the budget level shall be “central 60%, central 20% (to be distributed), local 20%”. After receipt of overdue taxes found in the tax inspections and the overdue fines and penalties therefor paid by headquarters, treasury departments shall record 60% thereof in relevant accounts at the Sub-item level under central-level Item 1010442 “income tax settled and paid by headquarters” and under Item 1010450 “revenues from overdue fines and penalties for and interest on overdue enterprise income tax”, 20% thereof in relevant accounts at the Sub-item level under central-level Item 1010443 “revenues to be distributed from enterprise income tax”, and 20% thereof in relevant accounts at the Sub-item level under local-level Item 1010442 “income tax settled and paid by headquarters” and under Item 1010450 “revenues from overdue fines and penalties for and interest on overdue enterprise income tax”.

       四、关于缴库程序。分支机构分摊的查补税款入库的预算科目为1010449项“分支机构汇算清缴所得税”下的有关目级科目,级次为“中央60%、地方40%”;滞纳金、罚款入库的预算科目为1010450项“企业所得税税款滞纳金、罚款、加收利息收入”下的有关目级科目,级次为“中央60%、地方40%”。

    总机构分摊的查补税款入库的预算科目为1010442项“总机构汇算清缴所得税”下的有关目级科目,级次为“中央60%、中央20%(待分配)、地方20%”;滞纳金、罚款入库的预算科目为1010450项“企业所得税税款滞纳金、罚款、加收利息收入”下的有关目级科目,级次为“中央60%、中央20%(待分配)、地方20%”。国库部门收到总机构企业查补税款和滞纳金、罚款后,将其中60%列入中央级1010442项“总机构汇算清缴所得税”下的有关目级科目和1010450项“企业所得税税款滞纳金、罚款、加收利息收入”下的有关目级科目,20%列入中央级1010443“企业所得税待分配收入”下的有关目级科目,20%列入地方级1010442项“总机构汇算清缴所得税”下的有关目级科目和1010450项“企业所得税税款滞纳金、罚款、加收利息收入”下的有关目级科目。

5. Others. After these Measures come into effect, the payment and refund of enterprise income tax for 2012 or previous years shall still be governed by the original measures.

In the event of any discrepancy between the provisions of the Document [Cai Yu [2012] No. 40] and this Notice, the provisions of this Notice shall prevail.

Appendix: Comparison Table of Classified Accounts of Government Revenue and Expenditures before and after Revision [2013] (omitted)

Ministry of Finance

State Administration of Taxation

People's Bank of China

December 25, 2012

       五、其他。本办法实施后，缴纳和退还2012年及以前年度的企业所得税，仍按原办法执行。

    财预〔2012〕40号文件规定与本文规定不一致的，按本文规定执行。

    附件:2013年政府收支分类科目修订前后对照表（略）

    财政部

  国家税务总局

  中国人民银行

    2012年12月25日