Notice of the Beijing Municipal Bureau of Finance, the Beijing Municipal Office of the State Administration of Taxation and the Beijing Local Taxation Bureau on the Management of Transitional Fiscal Support Funds under the Pilot Program of Replacing Business Tax with Value-added Tax

北京市财政局、北京市国家税务局、北京市地方税务局关于开展营业税改征增值税试点过渡性财政扶持资金管理工作的通知

Promulgating Institution: Beijing Municipal Bureau of Finance; Beijing Municipal Office of the State Administration of Taxation; Beijing Local Taxation Bureau

Document Number: Jing Cai Shui [2012] No. 2163

Promulgating Date: 09/18/2012

Effective Date: 09/01/2012

颁布机关: 北京市财政局; 北京市国家税务局; 北京市地方税务局

文      号: 京财税[2012]2163号

颁布时间: 09/18/2012

实施时间: 09/01/2012

To finance bureaus, offices of the State Administration of Taxation and local taxation bureaus of all districts and counties, tax branches directly under the Beijing Municipal Office of the State Administration of Taxation, and branches directly under the Beijing Local Taxation Bureau,

With a view to effectively enforcing the fiscal support policies under the pilot reform of replacing business tax with value-added tax (“VAT”) (hereinafter referred to as the “Pilot Reform”), and ensuring the smooth implementation of the Pilot Reform in Beijing Municipality, pursuant to theNotice of the Beijing Municipal Financial Bureau, the Beijing Municipal Office, SAT and the Beijing Local Taxation Bureau on Implementing the Transitional Financial Support Policies for Replacing Business Tax with Value-Added Tax (Jing Cai Shui [2012] No. 2149), this Notice is hereby given as follows on issues concerning the management of the transitional fiscal support funds (hereinafter referred to as “Fiscal Support Funds”) under the Pilot Reform.

    各区县财政局、国家税务局、地方税务局,市国家税务局直属税务分局,市地方税务局直属分局:

    为落实好营业税改征增值税试点改革(以下简称“试点改革”)财政扶持政策,保障北京地区试点改革工作顺利实施,根据《北京市财政局北京市国家税务局北京市地方税务局关于实施营业税改征》(京财税[2012]2149号)要求,现将有关试点过渡性财政扶持资金(以下简称“财政扶持资金”)管理的相关事项通知如下。

1. Job duties

(1) Responsible agencies

The finance bureaus, offices of the State Administration of Taxation (“SAT”) and local taxation bureaus at the municipal level and the district/county level shall accept the applications for Fiscal Support Funds, review such applications, disburse Fiscal Support Funds, perform annual clearing thereof, and conduct supervision and inspection.

(2) Division of responsibilities

1. The finance bureau of a given district/county shall mainly be responsible for the following tasks: accepting applications for Fiscal Support Funds submitted by pilot enterprises within the district/county; reviewing relevant materials that will be submitted to the Municipal Bureau of Finance; pre-disbursing Fiscal Support Funds in accordance with the approval of the Municipal Bureau of Finance; organizing annual clearing, and reporting relevant situations to the Municipal Bureau of Finance; and promptly disbursing, recovering and performing other tasks relating to the Fiscal Support Funds pursuant to the approval of the Municipal Bureau of Finance.

2. The office of the SAT of a given district/county shall mainly be responsible for the following tasks: reviewing the VAT payable under the new tax regime (i.e. the pilot policies) after the implementation of the Pilot Reform; and assisting the finance bureau of the district/county in urging pilot enterprises to return the amount of Fiscal Support Funds allocated in excess according to the results of annual clearing.

3. The local taxation bureau of a given district/county shall mainly be responsible for reviewing the amount of business tax calculated under the old tax regime (i.e. the original business tax policies) after the implementation of the Pilot Reform.

4. The Municipal Bureau of Finance shall re-examine the preliminary review opinions reported by the finance bureaus of all districts and counties, issue approval on the disbursement of Fiscal Support Funds, and clear the municipal-level Fiscal Support Funds by way of year-end settlement under the financial systems of the municipalities and districts/counties.

5. The finance bureaus, offices of the SAT and local taxation bureaus at the municipal level and the district/county level shall monitor changes in the tax burdens of pilot enterprises on a monthly basis, and the finance departments at the municipal level and the district/county level shall carry out supervision and inspection of the Fiscal Support Funds already disbursed.

       一、工作职责

    (一)工作机构

    市和区县财政局、国税局、地税局具体负责财政扶持资金的受理申请、审核拨付、年度清算、监督检查工作。增值税试点过渡性财政扶持政策的通知

    (二)职责分工

    1.各区县财政局主要负责受理本区县内试点企业申报的财政扶持资金申请;审核上报市财政局的相关资料;按照市财政局批复意见预拨财政扶持资金;组织开展年度清算,并将相关情况上报市财政局;根据市财政局批复意见,及时办理财政扶持资金的拨付和追缴等工作。

    2.各区县国税局主要负责审核试点改革后按照新税制(即试点政策)规定缴纳的增值税;协助区县财政局督促试点企业根据年度清算结果退还多拨的财政扶持资金。

    3.各区县地税局主要负责审核试点改革后按照老税制(即原营业税政策)规定计算的营业税。

    4.市财政局对各区县财政局上报的初审意见进行复核,下达财政扶持资金批复意见,并通过年终市与区县财政体制结算,办理市级财政扶持资金的清算。

    5.市和区县财政局、国税局、地税局按月监控试点企业的税负变化情况,市和区县财政部门对拨付的财政扶持资金进行监督检查。

2. Acceptance of applications

(1) Application eligibility

A pilot enterprise is eligible to apply for Fiscal Support Funds if it fills out and submits, on a monthly basis, the Form of Changes in Tax Burdens of Enterprises under the Pilot Program of Replacing Business Tax with Value-added Tax in Beijing Municipality which shows increase in its tax burden. Increase in tax burden shall mean that the amount of VAT payable under the new tax regime is indeed more than the amount of payable business tax calculated under the old tax regime.

(2) Requirements on application materials

The materials required for an application for Fiscal Support Funds shall include:

a. The Application Report for Fiscal Support Funds;

b. The Application/Review Form of Enterprises under the Pilot Program of Replacing Business Tax with Value-added Tax for Fiscal Support Funds;

c. The Detailed Table of Restoration of the Deductible Items of Revenue subject to Business Tax and photocopy of the deduction certificates (restored input tax deduction certificates, etc.);

d. The Detailed Table of Items Directly Deductible from Revenue subject to Business Tax and photocopy of the deduction certificates (the certificates for deduction of the difference of business revenue, etc.);

e. Photocopy of monthly VAT filing forms (including schedules thereto);

f. The balance sheet, income statement and cash flow statement of the same period;

g. The original of the VAT clearance certificate (which shall be returned to the applying enterprise after disbursement of the Fiscal Support Funds) and the photocopy thereof;

h. Photocopy of the duplicate of the business license of the applying enterprise;

i. Photocopy of the duplicate of the tax registration certificate of the applying enterprise;

j. Photocopy of the identity card of the legal representative or person-in-charge of the applying enterprise; and

k. Other materials required.

The applying enterprise shall submit one copy for each of the above-mentioned materials. Unless otherwise stated, materials listed in Item (h), Item (i) and Item (j) only need to be submitted once. The application materials shall be bound into a volume in the foregoing order (except for the original of the VAT clearance certificate), with an official seal of the applying enterprise being stamped across each page of the side of the volume (the official seal of the applying enterprise is separately required for each of the application materials listed under the first six items), and shall be retained by the finance bureau of the relevant district or county.

(3) Time limit for application acceptance

In principle, applications by pilot enterprises for Fiscal Support Funds shall be accepted on a quarterly basis. Such applications shall be accepted within a period of 30 days following the end of each quarter.

       二、受理申请

    (一)申报条件

    申请财政扶持资金的基本条件是按月填报了《北京市营业税改征增值税试点企业税负变化表》且显示税负升高的试点企业。税负升高是指按照新税制规定缴纳的增值税比按照老税制规定计算的营业税确实有所增加。

    (二)材料要求

    申请财政扶持资金需报送的材料,包括:

    1.《关于申请财政扶持资金的报告》;

    2.《营业税改征增值税试点企业财政扶持资金申请/审核表》;

    3.《还原营业税应税收入减除项目明细表》及减除凭证(还原的进项税额抵扣凭证等)复印件;

    4.《营业税应税收入直接减除项目明细表》及减除凭证(差额扣除凭证等)复印件;

    5.逐月增值税纳税申报表(包括附表)复印件;

    6.同期资产负债表、利润表及现金流量表;

    7.增值税完税凭证原件(财政扶持资金拔付后退还企业)及复印件;

    8.营业执照副本复印件;

    9.税务登记证副本复印件;

    10.法定代表人或机构负责人身份证复印件;

    11.其他需报送的资料。

    上述材料一式一份,8、9、10项材料如无变化为一次性提交材料。申请材料按以上顺序装订成册(除增值税完税凭证原件外),并在侧面加盖骑缝单位公章(申报材料中前六项需要单独加盖企业公章),由区县财政局留存。

    (三)受理时限

    原则上按季受理试点企业财政扶持资金申请,受理时间为每个季度终了后30日内。

3. Application review and fund disbursement

Upon acceptance of an application submitted by a pilot enterprise for Fiscal Support Funds, the finance bureau of a given district/county shall work together with the office of the SAT and the local taxation bureau of the district/county to review the data on cumulative increase in the tax burden of the pilot enterprise month by month in the current year, and submit the application documents for Fiscal Support Funds to the Municipal Bureau of Finance. The Municipal Bureau of Finance shall issue a formal fund approval document upon re-examination, after which the finance bureau of the district/county shall promptly pre-disburse the Fiscal Support Funds.

Where a pilot enterprise applies for a relatively small amount of Fiscal Support Funds on a quarterly basis, the relevant finance department may disburse the funds after annual clearing.

       三、审核拨付

    各区县财政局受理试点企业申报的财政扶持资金申请后,联合本区县国税局和地税局审核当年内逐月累计的税负增加数据,向市财政局上报财政扶持资金申请文件,市财政局复审后下达正式资金批复文件,区县财政局及时完成资金预拨。

    对于企业按季申请财政扶持资金金额较小的,财政部门可按年度清算后拨付。

4. Annual clearing

The finance bureau of a given district/county shall, within three months following the end of a given year, work in conjunction with the office of the SAT and the local taxation bureau of the district/county to review the changes in the tax burden of each pilot enterprise to which the Fiscal Support Funds have been pre-disbursed, deduct the amount of business tax payable for the whole year under the old tax regime from the amount of VAT payable for the whole year under the new tax regime, calculate the difference between the foregoing deduction results and the amount of the Fiscal Support Funds already allocated, and then make good the deficit or recover the amount allocated in excess. The Municipal Bureau of Finance shall, based on the annual clearing results of pilot enterprises and the finance bureaus of all districts/counties, clear the municipal-level Fiscal Support Funds by way of settlement under the year-end financial systems of the municipalities and districts/counties.

       四、年度清算

    各区县财政局在全年结束后的3个月内,会同区县国税局和地税局,组织对预拨财政扶持资金试点企业的税负变化逐一进行审核,按照新税制规定缴纳的全年增值税减除按照老税制规定计算的全年营业税,根据计算结果和已拨付财政扶持资金的差额,多退少补。市财政局依据各区县财政局与试点企业的年度清算结果,通过市与区县年终财政体制结算,办理市级财政扶持资金的清算工作。

5. Supervision and inspection

Finance departments and tax authorities at the municipal level and the district level shall organize special inspection of the compliance with fiscal and tax policies by pilot enterprises, and verify the truthfulness and accuracy of the applications submitted by the pilot enterprises for Fiscal Support Funds.

       五、监督检查

    市区财税部门组织实施试点企业财税政策执行情况专项检查,核实试点企业申请财政扶持资金的真实性和准确性。

6. Work requirements

(1) A work accountability system shall be set up. The finance bureaus, offices of the SAT and local taxation bureaus of all districts/counties shall strengthen the management of Fiscal Support Funds, each establish a work accountability system and a review panel, clarify the division of responsibilities, enhance coordination with each other, and conduct careful review, so as to ensure effective review, disbursement, clearing, and supervision and inspection.

(2) Review management shall be reinforced. Finance bureaus of all districts/counties shall effectively review Fiscal Support Funds, establish a joint review mechanism involving both finance departments and tax authorities, properly keep review records, fill out review and fund disbursement information in the management system for Fiscal Support Funds under the pilot program of replacing business tax with VAT, and step up archives management.

(3) Fund reconciliation shall be effectively carried out. Finance bureaus of all districts/counties shall make quarterly reconciliation with treasury departments, and verify approval documents and fund disbursement certificates against treasury statements one by one.

(4) A regular reporting system shall be set up. Finance bureaus of all districts/counties shall, after completing fund disbursement in each quarter, each submit to the Municipal Bureau of Finance a report on the review and disbursement of Fiscal Support Funds.

This Notice shall come into effect on September 1, 2012.

Appendices: 1. Application Report for Fiscal Support Funds

2. Application/Review Form of Enterprises under the Pilot Program of Replacing Business Tax with Value-added Tax for Fiscal Support Funds

3. Detailed Table of Restoration of the Deductible Items of Revenue subject to Business Tax

4. Detailed Table of Items Directly Deductible from Revenue subject to Business Tax

September 18, 2012

       六、工作要求

    （一）建立工作责任制度。各区县财政局、国税局、地税局要加强对财政扶持资金的管理，建立工作责任制度，组成评审小组，明确分工，加强协作，认真审核，确保审核、拨付、清算和监督检查能够有效落实。

    （二）强化审核管理工作。各区县财政局要组织落实财政扶持资金的审核工作，建立财税部门联审机制，做好审核工作记录，在营业税改征增值税财政扶持资金管理系统中填写审核拨付结果，加强档案管理。

    （三）做好资金对账工作。各区县财政局要做到每季度与国库部门进行对账，将批复文件和拨付凭证与国库的报表逐笔核对。

    （四）建立定期上报制度。各区县财政局要在每季度完成资金拨付工作后，向市财政局上报财政扶持资金的审核拨付工作情况报告。

    本通知自2012年9月1日起执行。

    附件:1. 关于申请财政扶持资金的报告

    2. 营业税改征增值税试点企业财政扶持资金申请/审核表

    3. 还原营业税应税收入减除项目明细表

    4. 营业税应税收入直接减除项目明细表

    2012年9月18日