Notice of the Ministry of Finance, the People's Bank of China and the State Administration of Taxation on Issues Related to Budget Administration in the Pilot Program of Replacing Business Tax with Value-Added Tax

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

 

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

Document Number: Cai Yu [2012] No. 367

Promulgating Date: 08/17/2012

Effective Date: 08/17/2012

Revision History: This document has been repealed pursuant to theNotice of the Ministry of Finance, the People's Bank of China and the State Administration of Taxation on Issues Related to Budget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

 

颁布机关: 财政部; 中国人民银行; 国家税务总局

文      号: 财预[2012]367号

颁布时间: 08/17/2012

实施时间: 08/17/2012

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。

 

To the finance departments (bureaus), offices of the State Administration of Taxation and local taxation bureaus of Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Ningbo, Xiamen, Shenzhen and Guangdong provinces (municipalities directly under the Central Government, cities separately designated in the State Plan), business management departments and Tianjin, Nanjing, Wuhan and Guangzhou branches, Hangzhou, Hefei and Fuzhou central sub-branches and Ningbo, Xiamen and Shenzhen central sub-branches of the People's Bank of China, and the finance commissioner's offices of the Ministry of Finance in Beijing, Tianjin, Jiangsu, Zhejiang, Anhui, Fujian, Hubei, Ningbo, Xiamen, Shenzhen and Guangdong provinces (municipalities directly under the Central Government, cities separately designated in the State Plan),

  北京、天津、江苏、浙江、安徽、福建、湖北、宁波、厦门、深圳、广东省（直辖市、计划单列市）财政厅（局）、国家税务局、地方税务局，中国人民银行营业管理部、天津、南京、武汉、广州分行、杭州、合肥、福州中心支行、宁波、厦门、深圳市中心支行，财政部驻北京、天津、江苏、浙江、安徽、福建、湖北、宁波、厦门、深圳、广东省（直辖市、计划单列市）财政监察专员办事处：

According to the Scheme on the Pilot Program of Replacing Business Tax with Value-added Tax (Cai Shui [2011] No. 110) approved by the State Council, with a view to ensuring the expansion of the application scope of the pilot program of replacing business tax with value-added tax, issues related to budget administration after adding pilot regions for the pilot program of replacing business tax with value-added tax (hereinafter referred to as the "BT-VAT Program") this year are hereby notified as follows:

    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扩大试点工作,现就今年扩大试点地区改征增值税(以下简称改征增值税)后有关预算管理事宜通知如下:

1. About the division of tax revenues under the BT-VAT Program. The distribution of tax revenues during the period of the pilot program shall remain unchanged. The revenues from business tax originally belonging to the pilot regions shall still all belong to the pilot regions after the implementation of the BT-VAT Program, and the revenues from fines and penalties for late payment of VAT under the BT-VAT Program shall also all belong to the pilot regions. The VAT revenues under the BT-VAT Program shall not be calculated in the base for refund of VAT and consumption tax by the Central Government to the pilot regions. The changes in the financial revenues due to the implementation of the BT-VAT Program shall be shared or borne by the Central Government and the pilot regions according to relevant provisions of the existing 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,原归属试点地区的营业税收入,改征增值税后仍全部归属试点地区,改征增值税税款滞纳金、罚款收入也全部归属试点地区。改征增值税收入不计入中央对试点地区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,由中央和试点地区按照现行财政体制相关规定分享或分担。

2. About the modification of budget accounts for the implementation of the BT-VAT Program. In order to accurately reflect and calculate the VAT revenue under the BT-VAT Program, starting from 2012, Item 1010104 "VAT revenue under the BT-VAT Program" is added in the Classification of Government Revenue and Expenditures, under which, Sub-item 01 "VAT revenue under the BT-VAT Program", Sub-item 02 "revenue from fines and penalties for late payment of VAT under the BT-VAT Program" and Sub-item 29 "domestic tax refund under the BT-VAT Program" are set up. Refer to the Appendix for the specific modifications and explanations about relevant budget accounts.

       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”。具体修订情况及科目说明见附件。

3. About the turnover of tax revenues under the BT-VAT Program to the treasury. When turning over tax revenues to the treasury, the offices of the State Administration of Taxation at all levels in the pilot regions shall produce independent payment statements according to the tax returns filed by taxpayers; fill out relevant budget accounts at the sub-item level under Item 1010104 "VAT revenue under the BT-VAT Program"; and fill "local-level" in the column of "budget level". The specific procedures for the turnover of tax revenues to the treasury shall follow the relevant provisions of the Rules for the Implementation of the Regulations of the People's Republic of China on State Treasury ([89] Cai Yu Zi No. 68). In case of electronic turnover of tax revenues to the treasury, relevant provisions on the electronic turnover of tax revenues to the treasury by financial, tax and treasury departments and banks shall apply. The payment of overdue business tax payable or refund of business tax paid before this Notice comes into effect shall be governed by original provisions on the budget accounts and turnover of tax revenues to the treasury before the revision of this Notice.

       三、关于改征增值税的收入缴库。收入上缴时,试点地区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》((89)财预字第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,按照本通知修订前的原科目和缴库办法办理。

4. About the refund of VAT revenue under the BT-VAT Program from the treasury. The refund of VAT revenue under the BT-VAT Program from the treasury approved according to the policy of VAT refund upon collection shall be borne by local governments in the pilot regions and handled according to the prevailing procedures for VAT refund upon collection, and be recorded under Sub-item 101010429 "domestic tax refund under the BT-VAT Program". The percentages of export tax refund under the BT-VAT Program to be borne by the central government and local governments respectively and the operating procedures shall be provided for 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,全部由试点地区财政负担,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. With regard to taxpayers who also provide taxable services subject to the general tax calculation method and sell goods or provide taxable labor services, the amount of their tax payable shall be divided according to the percentages of output tax and be turned over to the treasury as VAT revenue under the BT-VAT Program and VAT revenue under the prevailing system separately.

The financial and tax departments at all levels and the treasury departments of the People's Bank of China in the newly added pilot regions shall properly handle the collection and payment of VAT revenue under the BT-VAT Program, and clearly distinguish VAT revenue under the BT-VAT Program and VAT revenue under the prevailing system, to prevent the mix-up of tax revenues in the treasury and ensure the successful implementation of the pilot program. The finance commissioner's offices of the Ministry of Finance in the newly added pilot regions shall strengthen supervision and inspection and hold those who violate the provisions of this Notice liable according to the Regulations on Penalties and Sanctions for Fiscal Violations (Decree No. 427 of the State Council) and other relevant provisions of the State.

This Notice shall come into effect on the date of the implementation of the pilot program in the newly added pilot regions.

Appendix: Table of Modifications to Classification of Government Revenue and Expenditures in 2012

Ministry of Finance

People's Bank of China

State Administration of Taxation

August 17, 2012

Appendix:

Table of Modifications to Classification of Government Revenue and Expenditures in 2012 (see Appendix)

 

       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。

    扩大试点地区各级财税部门、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。财政部驻扩大试点地区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。

    本通知自试点地区扩大试点实施之日起施行。

    附件:2012年政府收支分类科目修订情况表

    财政部

中国人民银行

国家税务总局

    2012年8月17日

  附件：2012年政府收支分类科目修订情况表(见附件）