Notice of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on Budget Management in the Pilot Project for Replacing Business Tax with Value-Added Tax in Shanghai

财政部、国家税务总局、中国人民银行关于上海市开展营业税改征增值税试点有关预算管理问题的通知

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

Document Number: Cai Yu [2011] No.538

Promulgating Date: 11/28/2011

Effective Date: 01/01/2012

Revision History: This document has been repealed pursuant to the Notice of the Ministry of Finance, People's Bank of China, and State Administration of Taxation on Budget Administration Related to the Pilot Program of Replacing Business Tax with Value-Added Tax promulgated on June 28,2013 (Effective from August 1,2013).

颁布机关: 财政部; 国家税务总局; 中国人民银行

文      号: 财预[2011]538号

颁布时间: 11/28/2011

实施时间: 01/01/2012

修订记录: 根据2013年6月28日发布的《财政部、中国人民银行、国家税务总局关于营业税改征增值税试点有关预算管理问题的通知》（实施时间：2013年8月1日），此文件被宣布废止。

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正文

To Shanghai Municipal Finance Bureau, Shanghai Municipal Office of State Administration of Taxation, Shanghai Local Taxation Bureau, Shanghai Headquarters of People's Bank of China and the Fiscal Supervisor Office of the Ministry of Finance in Shanghai:

   上海市财政局、上海市国家税务局、上海市地方税务局、中国人民银行上海总部、财政部驻上海市财政监察专员办事处：

According to relevant provisions of the Scheme for Pilot Project for Replacing Business Tax with Value-added Tax (Cai Shui [2011] No. 110) approved by the State Council, and with a view to properly replacing business tax with value-added tax (VAT) and strengthening the budget management for VAT after the replacement (hereinafter referred to as "Replacement"), relevant matters are hereby notified as below:

    根据经国务院同意的《营业税改征增值税试点方案》(财税[2011]110号)有关规定,为做好营业税改征增值税试点工作,加强改征后增值税(以下简称改征增值税)的预算管理,现就有关事宜通知如下:

1. Revenue attribution for the Replacement. The attribution of the Replacement revenue during the pilot period remains unchanged, that is to say, the business revenue which was attributed to Shanghai is still attributable to Shanghai after it is replaced by VAT, and the fines for overdue payment of the Replacement and fines are also attributable to Shanghai. The Replacement revenue is not included in the base for the Central Government's VAT and consumption tax rebates to Shanghai. Any losses or gains in financial revenue due to the implementation of the pilot project shall be shared by the Central Government and the Shanghai municipal government in accordance with relevant provisions of the current financial system.

       一、关于改征增值税的收入划分。试点期间收入归属保持不变,原归属上海市的营业税收入,改征增值税后仍全部归属上海市,改征增值税税款滞纳金、罚款收入也全部归属上海市。改征增值税收入不计入中央对上海市增值税和消费税税收返还基数。因营业税改征增值税试点发生的财政收入变化,由中央和上海市按照现行财政体制相关规定分享或分担。

2. Revision to Replacement items. To accurately reflect and calculate the Replacement revenue, subjects "Replacement" and "Replacement Export Refund", numbered 1010104 and 1010105 respectively, will be added in the Classification of Government Revenue and Expenditure from the year 2012. Under the former subject, the item 01"Replacement Revenue", item 20 "Fines for Overdue Payment of Replacement and Fines" and item 29 "Replacement Domestic Refund" will be added. See Annex for details.

       二、关于改征增值税的科目修订。为便于准确反映、核算改征增值税收入,从2012年起,在《政府收支分类科目》中增设1010104项“改征增值税”科目,其下设01目“改征增值税”、20目“改征增值税税款滞纳金、罚款收入”、29目“改征增值税国内退税”,增设1010105项“改征增值税出口退税”。具体修订情况及科目说明见附件。

3. Payment of the Replacement to the Treasury. When handling the payment of the Replacement revenue to the treasury, Shanghai national tax departments at all levels shall formulate an independent covering warrant in accordance with the declaration information of taxpayers and choose a corresponding item under the subject 1010104 for filling in the budget account and fill "local" as the budgetary level. The concrete submission flow shall be in conformity with the Rules for the Implementation of National Treasury Regulations of the People's Republic of China (Cai Yu Zi [1989] No. 68). The electronic payment of tax revenues to the treasury shall be carried out in accordance with relevant regulations followed by finance departments, taxation authorities, the treasury and commercial banks. A supplementary payment and refund of business tax collected before the implementation of this Notice shall be handled in accordance with the revised items and payment measures of this Notice.

       三、关于改征增值税的收入缴库。收入上缴时,上海市各级国税部门应根据纳税人申报情况生成单独的缴款书,预算科目填列1010104项“改征增值税”下的相关目级科目,预算级次填列“地方级”。具体缴库流程按照《中华人民共和国国家金库条例实施细则》(财预字[1989]68号)有关规定执行,采用电子缴库方式的,按照财税库银税收收入电子缴库有关规定执行。补缴和退还本通知实施前的相关营业税,按照本通知修订后的科目和缴库办法办理。

4. Replacement revenue refund from the treasury. The Replacement refunded in accordance with the policies of refund upon collection shall be borne by the financial department of Shanghai Municipal Government and the refunding shall be carried out in accordance with procedures for the refunding of current VAT and listed into the item 101010429 "Domestic Replacement Refund". The percentage of VAT export refund to be borne by the Municipality of Shanghai and handling procedures will be formulated separately.

       四、关于改征增值税的收入退库。按照即征即退政策审批退库的改征增值税,全部由你市财政负担,比照现行增值税即征即退流程办理,列101010429目“改征增值税国内退税”。改征增值税出口退税的负担比例及办理流程另行规定。

5. Other matters. Where taxpayers are involved in the sales of taxable services and goods or labors, to which, the general tax computing methods are applicable, the tax amount payable shall be divided into and turned over to the treasury as the Replacement and the current VA based on the proportion of VAT on sales. .

All financial and tax departments at all the levels in Shanghai and the treasury unit of the People's Bank of China shall do their upmost in the collection and payment of Replacement and clearly differentiate the revenue of the Replacement and that of the current VAT to avoid confusions and ensure the smooth execution of the pilot program. The Fiscal Supervisor Office of the Ministry of Finance in Shanghai shall strengthen its role in supervision and inspection and hold those responsible that violate this Notice in accordance with relevant provisions in the Regulations on Penalties and Sanctions against Illegal Fiscal Acts (Decree No 427 of the State Council).

This Notice shall come into force on January 1, 2012

Annex: Revision of the Classification of Government Revenue and Expenditure 2012

Ministry of Finance

State Administration of Taxation

People's Bank of China

November 28, 2011

       五、其他事宜。纳税人兼有适用一般计税方法计税的应税服务和销售货物或者应税劳务的，按照销项税额的比例划分应纳税额，分别作为改征增值税和现行增值税收入入库。

    上海市各级财税部门、人民银行国库部门，应当认真做好改征增值税的收入收缴工作，明确区分改征增值税与现行增值税收入，防止收入混库，确保试点顺利实施。财政部驻上海市财政监察专员办事处应加强监督检查，对违反本通知规定的，依照《财政违法行为处罚处分条例》（国务院令第427号）等国家有关规定追究责任。

    本通知自2012年1月1日起执行。

    附件:2012年政府收支分类科目修订情况表(见附件）

    财政部

国家税务总局

中国人民银行

    二〇一一年十一月二十八日