Notice of State Administration of Taxation on Forwarding Notice of Ministry of Finance People's Republic of China on Several Issues concerning Central Budget Organizations on Deepening Reformation of Centralized Payment of National Treasury in 2010

国家税务总局转发《财政部关于中央预算单位2010年深化国库集中支付改革若干问题的通知》的通知

Promulgating Institution: State Administration of Taxation

Document Number:Guo Shui Han [2010] No. 8

Promulgating Date: 01/05/2010

Effective Date: 01/05/2010

颁布机关: 国家税务总局

文      号: 国税函[2010]8号

颁布时间: 01/05/2010

实施时间: 01/05/2010

To the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning,Yangzhou Tax Institute and all budget organizations under the bureaus:

We hereby forward Notice of Ministry of Finance People's Republic of China on Several Issues concerning Central Budget Organizations on Deepening Reformation of Centralized Payment of National Treasury in 2010 (Cai Ku [2009] No.157) to you and notify the following issues relevant to adjustment of the state tax systems on centralized payment reformation of 2010:

I. Adjustment of the state tax systems on centralized payment of national treasury

In accordance with relevant requirements of refined budget management of Ministry of Finance, all budget organizations under state tax systems shall separately execute balance of the previous year and budget of this year since 2010. In accordance with the aforesaid requirements, centralized payment business and software of national treasury of the sate tax systems shall be correspondently adjusted.

    各省、自治区、直辖市和计划单列市国家税务局，扬州税务进修学院，局内各预算单位:

   现将《财政部关于中央预算单位2010年深化国库集中支付改革若干问题的通知》（财库[2009]157号）转发给你们，并对国税系统2010年国库集中支付改革业务调整的有关事项通知如下:

   一、调整国税系统国库集中支付业务根据财政部细化预算管理的有关要求，自2010年开始国税系统各级预算单位须将上年结余和本年预算分开执行。按照上述要求，国税系统国库集中支付业务及软件需要进行相应调整。

1. Adjustment on direct payment business of the finance

    (一)调整财政直接支付业务

(1) When submitting applications for direct payment, all budget organizations shall, in accordance with the plan of fund utilization, differentiate balance of the previous year and budget of this year and separately fill in applications of direct payment business of finance.

    1.上报直接支付申请时,各预算单位应根据批复的用款计划,区分上年结余和本年预算分别填报财政直接支付申请。

When filling in and submitting Application of Central Primary Budget Organizations for Direct Payment Business of Finance (Annex 1), budget organizations shall, in accordance with intended sources of budget, choose "budget of this year" or "balance of the previous year" in "sources of budget" option in the software of centralized payment of national treasury. A column of "payment application No." automatically generated by special software of centralized payment of national treasury shall be added in the leftmost of Application of Central Primary Budget Organizations for Direct Payment Business of Finance, and each application shall have one corresponding No. that provides important basis for query, tracing, etc. of direct payment application. Under the column of "item" therein, "code" and "name" shall be divided into two columns.

    预算单位在填报《中央基层预算单位财政直接支付申请书》(附件1)时,应根据拟使用的预算来源情况,在国库集中支付软件中“预算来源”选项,选择“当年预算”或“上年结余”。《中央基层预算单位财政直接支付申请书》最左列新增“支付申请编号”栏,由国库集中支付专用软件自动生成,每一条申请对应一个编号,此编号作为直接支付申请查询和追溯等的重要依据。《中央基层预算单位财政直接支付申请书》“项目”栏下,将“编码”和“名称”分为两列。

(2) When arising returns of direct payment for such reasons as wrong account names or wrong account numbers of payees, budget organizations shall, after receiving negative Account Distribution Letter of Direct Payment of Finance provided by banks, fill in and submit Application for Correction of Direct Payment of Finance of Central Primary Budget Organizations (Annex 2) to counteract and reduce the wrong payment. After the budget organizations have printed Application for Correction of Direct Payment of Finance of Central Primary Budget Organizations and submitted it to the superior competent units for examination, the taxation bureaus of the provinces shall directly submit the electronic data to the State Administration of Taxation via software of centralized payment of national treasury, and shall not submit to local offices of financial supervision commissioners for examination and paper documents shall not be sent to the State Administration of Taxation. If it is an application for a return of direct payment of cross-year, the payment of surplus capital shall be correspondingly counteracted and reduced.

    2.由于收款人账户名称或账号有误等原因出现直接支付退单时,预算单位收到银行提供的负数《财政直接支付入账通知书》后,填报《中央基层预算单位财政直接支付更正申请书》(附件2)冲减支付错误的额度。预算单位打印《中央基层预算单位财政直接支付更正申请书》送上级主管单位审核后,由省级国税局在国库集中支付软件中将电子数据直接报送税务总局,不再送当地财政监察专员办事处审核,纸质文件不再送税务总局。如果为跨年度直接支付申请退单,应冲减相应科目的结余资金支出。

(3) For New versions of Application of Central Primary Budget Organizations for Direct Payment Business of Finance and Application for Correction of Direct Payment of Finance of Central Primary Budget Organizations having been sent out, the state taxation bureaus at various levels shall, after receiving such applications, immediately issue them to primary budget organizations that have direct payment items.

    3.新版的《中央基层预算单位财政直接支付申请书》和《中央基层预算单位财政直接支付更正申请书》已经寄出,请各省级国税局收到后即下发至有直接支付项目的基层预算单位。

(4) Application for direct payment & correction functions of special software of centralized payment of national treasury and print template are being modified, and instructions of operation procedure shall be issued after the modifications of the software thereof have been completed.

    4.国库集中支付专用软件中的直接支付申请、更正功能及打印模板正在修改,操作流程说明将在软件修改完成后下发。

2. Management of payment made by finance authorization

    (二)财政授权支付管理

(1) When conducting business of authorized payment, all budget organizations shall, in accordance with the plan of fund utilization, differentiate balance of the previous year and budget of this year and conduct them separately.

    1.办理授权支付业务时,各预算单位应根据批复的用款计划,区分上年结余和本年预算分别办理。

Command codes of authorized payment shall change from original 12 bits to 13 bits, that is to say, one source of budget (one bit) shall be added following the existing 12 bits: one means "budget of this year" and two means "balance of the previous year".

    授权支付指令编码由原来的12位调整为13位,即在现有的12位编码之后增加预算来源(1位),1为“当年预算”,2为“上年结余”。

(2) Correction process for the returning business of authorized payment shall remain the same. If the cross-year payment made by finance authorization is returned, the payment of surplus capital of corresponding accounts shall be counteracted and reduced.

    2.授权支付资金更正退回的业务处理流程不变,跨年度财政授权支付资金如果出现退回的情况,应冲减相应科目的结余资金支出。

(3) After the budgets have been refined, accounting management of budget organizations shall remain the same in principle. In order to facilitate budget organizations to differentiate balance of the previous year and budget of this year during the process of fund payment, balance of the previous year and budget of this year may be separately reflected by means of subsidiary ledger, etc.

    3.预算执行细化以后,预算单位会计账务处理原则上保持不变,为了便于预算单位在资金支付过程中区分上年结余和本年预算,可以通过设置辅助账等方式将上年结余和本年预算分开反映。

II. Well conducting the work of further deepening reformation of centralized payment of National Treasury

    二、做好继续深化国库集中支付改革工作

In 2010, in accordance with the general arrangements of Ministry of Finance People’s Republic of China on deepening reformation of centralized payment of national treasury, we shall further perfect and improve single account system of national treasury, bring bank accounts with real money of central budget organizations into national treasury step by step, continue to deepen reformation of public affair cards, and push the reformation to all secondary and tertiary budget organizations and the qualified budget organizations below the tertiary level. For specific time, procedure and requirements for implementation, the State Administration of Taxation shall otherwise issue and arrange after the definition of the Ministry of Finance.

    2010年,按照财政部关于深化国库集中支付改革的总体部署,要进一步健全和完善国库单一账户体系,逐步将中央预算单位实有资金银行账户纳入国库单一账户体系;继续深化公务卡改革,将改革推进到所有二级、三级预算单位和具备条件的三级以下预算单位。实施的具体时间、步骤和要求,待财政部明确后,税务总局将另行发文布置。

Annexes:

1. Application of Central Primary Budget Organizations for Direct Payment Business of Finance (Omitted)

    附件:1.中央基层预算单位财政直接支付申请书(略)

2. Application for Correction of Direct Payment of Finance of Central Primary Budget Organizations (Omitted)

    2.中央基层预算单位财政直接支付更正申请书(略)

State Administration of Taxation

January 5, 2010

    国家税务总局

    二○一○年一月五日