Notice of the Ministry of Finance and the State Administration of Taxation on Issues Relating to the Budget Administration of Tax Exemption, Credit and Rebate for VAT Zero-rated Services in Pilot Areas for the Transformation from Business Tax to Value Added Tax

财政部、国家税务总局关于营业税改征增值税试点地区适用增值税零税率应税服务免抵退税有关预算管理问题的通知

Promulgating Institution: Ministry of Finance; State Administration of Taxation

Document Number: Cai Yu [2012] No.65

Promulgating Date: 05/15/2012

Effective Date: 05/15/2012

颁布机关: 财政部; 国家税务总局

文      号: 财预[2012]65号

颁布时间: 05/15/2012

实施时间:05/15/2012

Text

正文

To the Shanghai Municipal Finance Bureau, the Shanghai Office of the State Administration of Taxation, the Shanghai Municipal Local Taxation Bureau, the Shanghai Head Office of the People’s Bank of China and the Finance Commissioner’s Office of the Ministry of Finance in Shanghai,

   上海市财政局、国家税务局、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： 

Pursuant to the Pilot Scheme for the Transformation from Business Tax to Value-added Tax (Cai Shui [2011] No. 110) and the Administrative Measures for Tax Exemption, Credit and Rebate for VAT Zero-rated Services in Pilot Areas for the Transformation from Business Tax to Value Added Tax (Tentative) (Announcement of the State Administration of Taxation [2012] No. 13), issues relating to the budget administration concerning the implementation of the zero tax rate policy for some service trade after the implementation of the pilot scheme for the transformation from business tax to value-added tax are hereby notified as follows:

    根据《营业税改征增值税试点方案》(财税[2011]110号)和《营业税改征增值税试点地区适用增值税零税率应税服务免抵退税管理办法(暂行)》(国家税务总局公告2012年第13号),现就营业税改征增值税试点后,部分服务贸易实行零税率政策中有关预算管理问题通知如下:

1. In respect of tax exemption, credit and rebate for zero-rated taxable services, the tax rebate procedures shall be handled by the competent tax authorities, whereas the tax rebates shall be paid from the State Treasury.

       一、零税率应税服务“免、抵、退”税款中退税部分由主管税务机关办理,退税资金从中央金库统一支付。

2. Effective from 2012, sub-item 01 “Rebate of export value-added tax collected in lieu of business tax” shall be added under item 1010105 ” Rebate of export value-added tax collected in lieu of business tax” of the Classification of Government Revenue and Expenditures. Refer to the annex for the specific headings and explanations.

       二、从2012年起,在《政府收支分类科目》1010105项“改征增值税出口退税”下增设01目“改征增值税出口退税”。具体科目及说明见附件。

3. The measures for the allocation of funds from the State Treasury for tax exemption and credit shall be issued separately.

Annex: Table of Modifications to the Classification of Government Revenue and Expenditures 2012

Ministry of Finance

State Administration of Taxation

People's Bank of China

May 15, 2012

       三、免抵税款调库办法另行下达。

    附件:2012年政府收支分类科目修订情况表

    财政部

   国家税务总局

   中国人民银行

    二○一二年五月十五日