Urgent Notice of the State Administration of Taxation and the Ministry of Finance on Prohibiting the Opening of Tax Transitory Accounts in Violation of Applicable Provisions

国家税务总局、财政部关于严禁违规开立税款过渡账户的紧急通知

Promulgating Institution: State Administration of Taxation; Ministry of Finance

Document Number: Guo Shui Fa [2008] No. 42

Promulgating Date: 04/24/2008

Effective Date: 04/24/2008

颁布机关: 国家税务总局; 财政部

文      号: 国税发[2008]42号

颁布时间: 04/24/2008

实施时间: 04/24/2008

Offices of the State Administration of Taxation, local taxation bureaus, finance departments (bureaus) and inspection commissioner's offices of the Ministry of Finance of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan,

    各省、自治区、直辖市和计划单列市国家税务局、地方税务局、财政厅（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:

Strict administration over accounts and prohibition of illegal opening of tax transitory account is not only the basic requirement for ensuring the timely and accurate submission of State budgetary revenues into the State Treasury and for maintaining the safety and integrity of State budgetary revenues, but also an important measure to prevent and control corruption from source. In recent years, as is required by the Ministry of Finance, the State Administration of Taxation and the People's Bank of China, tax authorities of all regions have, in succession, investigated into tax transitory accounts and cancelled batches of such accounts opened in violation of pertinent provisions. Despite certain achievements made, as has been uncovered by audit offices and finance departments in audit and inspection, some tax authorities still illegally open tax transitory accounts and/or require taxpayers to open "tax pre-savings accounts" for tax payment. With a view to effectively eliminating such malpractice and strengthening administration over budgetary revenues, relevant issues are hereby reiterated and clarified as follows:

   严格规范账户管理、禁止违规开立税款过渡账户，是确保国家预算收入及时、准确缴入国家金库，维护国家预算收入安全、完整的基本要求，也是从源头上预防和治理腐败的一项重要措施。近年来，各地税务机关按照财政部、国家税务总局、中国人民银行的要求，相继对税款过渡账户进行了清理，取消了一批违规开设的税款过渡户，取得了一定成效。但最近审计部门、财政部门在审计、检查中发现，部分税务机关仍然存在违规开立税款过渡账户和要求纳税人开立"税款预储账户"缴税问题。为切实整顿此类问题，加强预算收入管理，现就有关问题重申并明确如下:

1. Prohibit illegal opening of any tax transitory account strictly in accordance with relevant provisions. In accordance with Article 15 of the Detailed Rules of Implementation of the Regulations of the People's Republic of China on State Treasury, all government agencies responsible for revenue collection shall hand in all tax revenue and other budgetary revenues on the same date when they are collected; they may not deposit tax revenue and other budgetary revenues into their own outlay accounts, saving accounts or accounts of any other nature. Pursuant to Article 35 of the Implementing Regulations of the Budget Law of the People's Republic of China, finance departments, tax authorities, customs authorities and other departments at all levels responsible for budgetary revenue collection shall, in accordance with applicable laws, administrative regulations and relevant provisions of the Ministry of Finance, make efforts to collect budgetary revenues and timely submit the same to the State Treasury and local treasury as required by the provisions of financial administration systems; in the absence of approval by the Ministry of Finance, they may not deposit any budgetary revenue in transitory accounts other than those opened for the State Treasury. In pursuance of Article 39 of the Detailed Rules of Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, tax authorities shall timely submit all tax revenue, overdue fines and fines of other natures on various taxes to the State Treasury per the budgetary items and levels prescribed by the State; they may neither withhold, misappropriate or intercept such funds, nor deposit them into any account others than those for the State Treasury or those for tax revenue as prescribed by the State. The Notice of the State Administration of Taxation on Cancelling Accounts of "Tax Audit Income" and Other Accounts (Guo Shui Han [2003] No. 928) printed and distributed in August 2003 expressly provides that all "tax pre-savings accounts" opened by taxpayers with designated banks as required by tax authorities shall be cancelled in two (2) years.

Tax authorities of all regions shall, by strictly following the foregoing provisions, timely submit budgetary revenues to the State Treasury of the Central Government and the respective local treasury. Without approval from the Ministry of Finance, they may not: (1) open any transitory account for depositing tax revenue with financial institutions for any reason whatsoever; (2) deposit tax revenue in personal savings accounts or outlay accounts of organizations; (3) adjust revenue collection progress by making use of various tax transitory accounts; (4) open tax transitory accounts to generate interest to supplement the outlay thereof; or (5) require taxpayers to open "tax pre-savings accounts" dedicated for tax payment with designated commercial banks. The State Administration of Taxation shall conduct a comprehensive investigation of tax transitory accounts already opened in violation of pertinent provisions within the taxation system nationwide in the near future. Any illegal tax transitory accounts as found in the investigation shall be cancelled forthwith.

       一、严格执行有关规定,严禁违规开立任何税款过渡账户。《中华人民共和国国家金库条例实施细则》第十五条规定:各征收机关对自收汇缴的税款和其他预算收入,应于当日入库;不得将税款和其他预算收入存入征收机关的经费账户,也不得存入储蓄账户和其他账户。《中华人民共和国预算法实施条例》第三十五条规定:各级财政、税务、海关等预算收入征收部门,必须依照有关法律、行政法规和财政部的有关规定,积极组织预算收入,按照财政管理体制的规定及时将预算收入缴入中央国库和地方国库;未经财政部批准,不得将预算收入存入在国库外设立的过渡性账户。《中华人民共和国税收征收管理法实施细则》第三十九条规定:税务机关应当将各种税收的税款、滞纳金、罚款,按照国家规定的预算科目和预算级次及时缴入国库,税务机关不得占压、挪用、截留,不得缴入国库以外或者国家规定的税款账户以外的任何账户。2003年8月印发的《国家税务总局关于撤销"税务稽查收入"等账户问题的通知》(国税函[2003]928号)明确规定:税务机关要求纳税人在指定银行开设的"税款预储账户"2年后必须全部撤户。

    各地税务机关必须严格依照上述有关规定,及时将预算收入缴入中央国库和地方国库,未经财政部批准不得以任何理由在金融机构开设过渡账户存储税款,不得将税款存放在个人储蓄账户和单位经费账户,不得利用各类税款过渡账户调节收入进度,不得通过设立税款过渡账户获取利息弥补经费,不得要求纳税人在指定商业银行开立专门用于缴税的"税款预储账户".对于违规开立的税款过渡账户问题,国家税务总局将于近期在全国税务系统开展一次全面的清查清理工作,凡清查出的违规税款过渡账户,都要立即撤销。

2. Further strengthen administration over accounts for vehicle purchase tax and custodian accounts for tax funds. Tax authorities of all regions shall, in strict accordance with the provisions of the Notice of the State Administration of Taxation on Issues Concerning the Collection and Payment of Vehicle Purchase Tax (Guo Shui Han [2007] No. 787) and the Notice of the State Administration of Taxation, the Ministry of Finance and the People' Bank of China on Printing and Distributing the "Administrative Measures for Custodian Accounts for Tax Funds" (Guo Shui Fa [2005] No. 181), open accounts for vehicle purchase tax and custodian accounts for tax funds with designated banks, strictly administer funds in such accounts in accordance with prescribed procedures and requirements, and prevent such violations of laws and disciplines as withholding, intercepting, embezzling or misappropriating funds in such accounts by exploiting the accounts. Accounting and statistics departments of tax authorities shall be uniformly responsible for the opening, alteration, cancellation, receipt and payment of funds as well as accounting and management of accounts for vehicle purchase tax and custodian accounts for tax funds.

      二、进一步加强对车辆购置税账户、税务代保管资金账户的管理。各地税务机关必须严格按照《国家税务总局关于车辆购置税征缴有关问题的通知》（国税函[2007]787号）、《国家税务总局、财政部、中国人民银行关于印发〈税务代保管资金账户管理办法〉的通知》（国税发[2005]181号）文件的规定，在有关银行开立车辆购置税账户和税务代保管资金账户，并按规定的程序和要求严格账户资金的管理，严防利用账户延压、截留、贪污、挪用账户资金等各类违法违纪行为。车辆购置税账户、税务代保管资金账户的开立、变更、撤销以及资金收付、核算管理等，在税务机关内部应统一由计统部门负责。

3. Strictly regulate the payment of tax revenue awaiting submission to the State Treasury. In the case of payment of tax revenue from other jurisdictions or from third party accounts, such funds shall all be submitted to the State Treasury via the special accounts of "tax revenue awaiting submission to the State Treasury" uniformly set under the item of "funds of the State Treasury to be settled" of the State Treasury (in the case of a proxy State Treasury, under the item of "fiscal funds to be settled") strictly in accordance with relevant provisions of the Notice of the People's Bank of China, the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the "Administrative Measures for Collection and Payment of Tax Revenue Awaiting Submission to the State Treasury" (Yin Fa [2005] No. 387).

Where a taxpayer remits the tax payment into the special account of "tax revenue awaiting submission to the State Treasury" before receipt of the form of tax returns, if the remittance is made for a single tax item and the name of the taxpayer is definite, the tax authority concerned shall, in a timely manner, hand in the remitted funds to the State Treasury based on the amount of remittance; if the remittance is made for two (2) or more tax items or the name of the taxpayer is unable to be ascertained, the tax authority concerned shall, in a timely manner, submit the remitted funds to the State Treasury on the same date or immediately after the date of receipt of the tax return form.

Specific measures for tax payment by foreign taxpayers via remittance from abroad shall be formulated separately.

       三、严格规范待缴库税款的缴纳。对于异地缴纳税款、从第三方账户缴纳税款等,要严格按照《中国人民银行、财政部、国家税务总局关于印发〈待缴库税款收缴管理办法〉的通知》(银发[2005]387号)有关规定,一律通过国库在"国库待结算款项"(代理国库在"待结算财政款项")科目下统一设置的"待缴库税款"专户办理缴库。

    对于纳税人税款先汇入"待缴库税款"专户后再收到申报表的,如果所汇款税种单一且纳税人名称确定的,税务机关应根据汇款金额及时办理缴库;如果一笔汇款涉及两个或两个税种以上的,或纳税人名称不能确定的,税务机关应于收到申报表当日或次日及时办理缴库。

    外籍纳税人采用国外汇款方式缴纳税款的具体办法,将另行规定。

4. Further strengthen administration over the examination and approval of accounts. Finance departments at all levels may not, as against relevant provisions, approve tax authorities to open tax transitory accounts, or approve budgetary organizations to open "tax pre-savings accounts". On the contrary, they shall, in strict accordance with relevant provisions on account administration, strengthen administration over the examination and approval of account-opening by tax authorities and budgetary organizations at the corresponding level, do a good job in the supervision and inspection of relevant accounts, and promptly rectify any problem found.

       四、进一步加强账户审批管理。各级财政部门不得违规批准税务机关开立税款过渡账户,不得批准预算单位开立"税款预储账户",要严格按照账户管理有关规定,加强对同级税务机关和预算单位开立账户的审批管理,做好对有关账户的监督和检查,发现问题及时纠正。

State Administration of Taxation 

Ministry of Finance

April 24, 2008

    国家税务总局

财政部

    二○○八年四月二十四日