Administrative Measures for the Distribution of and Budget for Corporate Income Tax of Enterprises Whose Headquarters and Branches are Located in Different Provinces and Municipalities

跨省市总分机构企业所得税分配及预算管理办法

 

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

Document Number:Cai Yu [2012] No. 40

Promulgating Date: 06/12/2012

Effective Date: 01/01/2013

 

颁布机关:财政部; 国家税务总局; 中国人民银行

文      号:财预[2012]40号

颁布时间: 06/12/2012

实施时间: 01/01/2013

 

With a view to ensuring the smooth implementation of the Law of the People’s Republic of China on Corporate Income Tax, appropriately handling the relationship of profit distribution among different regions and properly administering the collection and distribution of corporate income tax revenues from enterprises whose headquarters and branches are located in different provinces and municipalities (hereinafter referred to as “trans-regional enterprises”), these Measures are formulated.

  为了保证《中华人民共和国企业所得税法》的顺利实施，妥善处理地区间利益分配关系，做好跨省市总分机构企业所得税收入的征缴和分配管理工作，制定本办法。

1. Main content

(1) Basic measures. Corporate income tax paid by trans-regional enterprises which falls within the scope of tax revenues to be shared between the Central and local governments shall, on the principles of unifying regulation and giving consideration to the interests of regions where their headquarters and branches are respectively located, be handled according to the measures of “consolidated calculation, level-by-level administration, local advance payment, final settlement and transfer by the Ministry of Finance”. Of the part of tax payable by a trans-regional enterprise calculated in a consolidated manner which shall be shared among local governments in the current period, 25% shall be distributed to the region where its headquarter is located, 50% shall be shared among the regions where its branches are respectively located, and the remaining 25% shall be distributed among all the regions according to certain ratios.

Consolidated calculation means that a resident enterprise shall calculate in a consolidated manner the total amount of taxable income and the total amount of tax payable by the enterprise, including each of its business entities without legal personality. Where the tax rates applicable to its headquarters and branches are different, their amount of income tax payable shall be calculated separately according to respective applicable tax rates.

Level-by-level administration means that the headquarters and branches of a resident enterprise shall be subject to the supervision and administration by the competent tax authorities in the places where they are respectively located.

Local advance payment means that the headquarters and branches of a resident enterprise shall file tax returns with the competent tax authorities in the places where they are respectively located and pay corporate income tax in advance to the local tax authorities on a monthly or quarterly basis according to relevant ratios prescribed in these Measures.

Final settlement means that after the end of a year, the total amount of corporate income tax already paid in advance by its headquarters and branches locally in the year shall be deducted based on the amount of taxable income of and the amount of income tax payable by a trans-regional enterprise in the year that are calculated in a consolidated manner, and according to the result thereof, the overpayment shall be refunded or the deficiency shall be made up.

Transfer by the Ministry of Finance means that the Ministry of Finance will periodically transfer the corporate income tax revenues from trans-regional enterprises that are turned over to the Central Treasury to be distributed to relevant local treasuries according to the ratios as determined.

(2) Scope of application. Trans-regional enterprise refers to any resident enterprise which has branches without legal personality in different provinces (autonomous regions, municipalities directly under the Central Government and cities separately designated in the State plan, the same below).

The headquarters of a trans-regional enterprise and its second-level branches performing the substantial functions of production and operation shall pay corporate income tax in advance locally. The operating revenues, wages and salaries of employees and total assets of branches at the third level or below shall be commingled with those of second-level branches and be calculated in a consolidated manner.

These Measures shall not be applied to the corporate income tax (including overdue fines and other fines thereon) paid by state-owned postal enterprises (including China Post Group Corporation and its subsidiary companies and directly affiliated entities), Industrial and Commercial Bank of China Limited, Agricultural Bank of China Limited, Bank of China Limited, China Development Bank Corporation, Agricultural Development Bank of China, Export-Import Bank of China, China Investment Corporation, China Construction Bank Corporation, China Jianyin Investment Limited, China Cinda Asset Management Co., Ltd., PetroChina Company Limited, China Petroleum & Chemical Corporation, offshore oil and natural gas enterprises (including China National Offshore Oil Corporation, CNOOC (China) Limited, China Oilfield Service Limited and Offshore Oil Engineering Co., Ltd.), China Yangtze Power Co., Ltd. and other relevant trans-regional enterprises, because according to the provisions of the current fiscal system, such tax revenues are classified as the revenues of the Central Government and shall be turned over to the Central Treasury in full.

These Measures shall not be applied to second-level branches of enterprises which do not perform the substantial functions of production and operation but just provide after-sale, internal research and development, warehousing and other ancillary services, and do not pay business tax or value-added tax locally, or small-sized low-profit enterprises meeting relevant conditions in the preceding year and their branches.

Where a resident enterprise has overseas branches without legal personality, in the calculation of the amount of advance payment of corporate income tax by installments according to these Measures, such overseas branches shall be excluded from the calculation of the amount of taxable income, the amount of income tax payable and the amount of apportionment factors.

       一、主要内容

    (一)基本方法。属于中央与地方共享范围的跨省市总分机构企业缴纳的企业所得税,按照统一规范、兼顾总机构和分支机构所在地利益的原则,实行“统一计算、分级管理、就地预缴、汇总清算、财政调库”的处理办法,总分机构统一计算的当期应纳税额的地方分享部分中,25%由总机构所在地分享,50%由各分支机构所在地分享,25%按一定比例在各地间进行分配。

    统一计算,是指居民企业应统一计算包括各个不具有法人资格营业机构在内的企业全部应纳税所得额、应纳税额。总机构和分支机构适用税率不一致的,应分别按适用税率计算应纳所得税额。

    分级管理,是指居民企业总机构、分支机构,分别由所在地主管税务机关属地进行监督和管理。

    就地预缴,是指居民企业总机构、分支机构,应按本办法规定的比例分别就地按月或者按季向所在地主管税务机关申报、预缴企业所得税。

    汇总清算,是指在年度终了后,总分机构企业根据统一计算的年度应纳税所得额、应纳所得税额,抵减总机构、分支机构当年已就地分期预缴的企业所得税款后,多退少补。

    财政调库,是指财政部定期将缴入中央总金库的跨省市总分机构企业所得税待分配收入,按照核定的系数调整至地方国库。

    (二)适用范围。跨省市总分机构企业是指跨省(自治区、直辖市和计划单列市,下同)设立不具有法人资格分支机构的居民企业。

    总机构和具有主体生产经营职能的二级分支机构就地预缴企业所得税。三级及三级以下分支机构,其营业收入、职工薪酬和资产总额等统一并入二级分支机构计算。

    按照现行财政体制的规定,国有邮政企业(包括中国邮政集团公司及其控股公司和直属单位)、中国工商银行股份有限公司、中国农业银行股份有限公司、中国银行股份有限公司、国家开发银行股份有限公司、中国农业发展银行、中国进出口银行、中国投资有限责任公司、中国建设银行股份有限公司、中国建银投资有限责任公司、中国信达资产管理股份有限公司、中国石油天然气股份有限公司、中国石油化工股份有限公司、海洋石油天然气企业(包括中国海洋石油总公司、中海石油(中国)有限公司、中海油田服务股份有限公司、海洋石油工程股份有限公司)、中国长江电力股份有限公司等企业总分机构缴纳的企业所得税(包括滞纳金、罚款收入)为中央收入,全额上缴中央国库,不实行本办法。

    不具有主体生产经营职能且在当地不缴纳营业税、增值税的产品售后服务、内部研发、仓储等企业内部辅助性的二级分支机构以及上年度符合条件的小型微利企业及其分支机构,不实行本办法。

    居民企业在中国境外设立不具有法人资格分支机构的,按本办法计算有关分期预缴企业所得税时,其应纳税所得额、应纳所得税额及分摊因素数额,均不包括其境外分支机构。

2. Budget accounts

From 2013, Item 1010449 “income tax finally settled and paid by branches” shall be added in the Classification of Government Revenue and Expenditures, and Sub-item 01 “income tax finally settled and paid by branches of State-owned enterprises”, Sub-item 02 “income tax finally settled and paid by branches of shareholding enterprises”, Sub-item 03 “income tax finally settled and paid by branches of enterprises with investment from Hong Kong, Macao and Taiwan and enterprises with foreign investment” and Sub-item 99 “income tax finally settled and paid by branches of other enterprises” shall be set up thereunder. Please refer to the Classification of Government Revenue and Expenditures 2013 for the descriptions of relevant budget accounts and other amendments.

       二、预算科目

    从2013年起,在《政府收支分类科目》中增设1010449项“分支机构汇算清缴所得税”科目,其下设01目“国有企业分支机构汇算清缴所得税”、02目“股份制企业分支机构汇算清缴所得税”、03目“港澳台和外商投资企业分支机构汇算清缴所得税”、99目“其他企业分支机构汇算清缴所得税”,有关科目说明及其他修订情况见《2013年政府收支分类科目》。

3. Advance payment of tax

The headquarters of a trans-regional enterprise shall calculate the enterprise’s amount of taxable income and amount of income tax payable in a consolidated manner, and the headquarters and branches shall pay the tax in advance locally on a monthly or quarterly basis.

(1) Apportionment of advance tax payment among the branches. The headquarters shall, within 10 days after the end of each month or quarter, apportion 50% of the amount of tax payable by the enterprise in the current period as calculated in a consolidated manner among all the branches according to the operating revenues, wages and salaries of employees and total assets of each branch in the preceding year (if there are branches in the province or municipality where the headquarters is located, such branches shall also be included in the apportionment of advance tax payment according to the aforementioned three factors). Each branch shall pay its respective apportioned amount of tax to the local treasury. Such tax revenues shall be shared between the Central Government and the local governments in the places where such branches are respectively located in the proportion of 60 to 40. The weight of these three factors in the apportionment shall be 0.35, 0.35 and 0.3 respectively. A newly established branch shall be included in the apportionment from the year following its establishment. A dissolved branch shall not be included in the apportionment from the date of cancellation of its tax registration.

For the purpose of these Measures, operating revenues of a branch refer to the total revenues obtained by the branch from sale of commodities, provision of services, transfer of asset use right and other day-to-day operating activities; among which, operating revenues of a branch of enterprises engaging in production and business operations refer to the total revenues obtained by it from sale of commodities, provision of services and transfer of asset use right; operating revenues of a branch of enterprises engaging in financial business refer to the total revenues obtained by it from interest, service charges, commission, etc.; operating revenues of a branch of enterprises engaging in insurance business refer to the total revenues obtained by it from premium, etc.

For the purpose of these Measures, wages and salaries of employees of a branch refer to the compensation in various forms that the branch provides to its employees in consideration of the services provided by its employees.

For the purpose of these Measures, total assets of a branch refer to the total assets owned or controlled by the branch as of December 31 of a given year.

The amount of advance tax payment apportioned to a branch shall be calculated according to the following formulas:

Amount of advance tax payment apportioned to a branch = total amount of advance tax payment to be apportioned among all branches * apportionment rate for the branch

Among which:

Total amount of advance tax payment to be apportioned among all branches = amount of income tax payable by the enterprise as calculated in a consolidated manner * 50%

Apportionment rate for the branch = (operating revenues of the branch/ sum of operating revenues of all branches) * 0.35 + (wages and salaries of employees of the branch/ sum of wages and salaries of employees of all branches) * 0.35 + (total assets of the branch/ sum of total assets of all branches) * 0.30

In the formulas above, branches only refer to those branches participating in local advance payment.

(2) Tax to be paid in advance by the headquarters locally. The headquarters shall pay 25% of the amount of tax payable by the enterprise in a given period as calculated in a consolidated manner to the local treasury. Such tax revenues shall be shared between the Central Government and the local government in the place where the headquarters is located in the proportion of 60 to 40.

(3) Tax to be paid in advance by the headquarters to the Central Treasury. The headquarters shall pay the remaining 25% of the amount of tax payable by the enterprise in the current period as calculated in a consolidated manner to the Central Treasury in full. Of such tax revenues, 60% shall be the revenues of the Central Government, 40% shall be distributed by the Ministry of Finance periodically among all provinces and municipalities according to the ratio of the amount of corporate income tax revenues shared by them respectively between 2004 and 2006 to the total amount of corporate income tax revenues shared by all regions during the same period.

       三、税款预缴

    由总机构统一计算企业应纳税所得额和应纳所得税额,并分别由总机构、分支机构按月或按季就地预缴。

    (一)分支机构分摊预缴税款。总机构在每月或每季终了之日起十日内,按照上年度各省市分支机构的营业收入、职工薪酬和资产总额三个因素,将统一计算的企业当期应纳税额的50%在各分支机构之间进行分摊(总机构所在省市同时设有分支机构的,同样按三个因素分摊),各分支机构根据分摊税款就地办理缴库,所缴纳税款收入由中央与分支机构所在地按60:40分享。分摊时三个因素权重依次为0.35、0.35和0.3。当年新设立的分支机构第二年起参与分摊;当年撤销的分支机构自办理注销税务登记之日起不参与分摊。

    本办法所称的分支机构营业收入,是指分支机构销售商品、提供劳务、让渡资产使用权等日常经营活动实现的全部收入。其中,生产经营企业分支机构营业收入是指生产经营企业分支机构销售商品、提供劳务、让渡资产使用权等取得的全部收入;金融企业分支机构营业收入是指金融企业分支机构取得的利息、手续费、佣金等全部收入;保险企业分支机构营业收入是指保险企业分支机构取得的保费等全部收入。

    本办法所称的分支机构职工薪酬,是指分支机构为获得职工提供的服务而给予职工的各种形式的报酬。

    本办法所称的分支机构资产总额,是指分支机构在12月31日拥有或者控制的资产合计额。

    各分支机构分摊预缴额按下列公式计算:

    各分支机构分摊预缴额=所有分支机构应分摊的预缴总额×该分支机构分摊比例

    其中:

    所有分支机构应分摊的预缴总额=统一计算的企业当期应纳所得税额×50%

    该分支机构分摊比例=(该分支机构营业收入/各分支机构营业收入之和)×0.35+(该分支机构职工薪酬/各分支机构职工薪酬之和)×0.35+(该分支机构资产总额/各分支机构资产总额之和)×0.30

    以上公式中,分支机构仅指需要参与就地预缴的分支机构。

    (二)总机构就地预缴税款。总机构应将统一计算的企业当期应纳税额的25%,就地办理缴库,所缴纳税款收入由中央与总机构所在地按60:40分享。

    (三)总机构预缴中央国库税款。总机构应将统一计算的企业当期应纳税额的剩余25%,就地全额缴入中央国库,所缴纳税款收入60%为中央收入,40%由财政部按照2004年至2006年各省市三年实际分享企业所得税占地方分享总额的比例定期向各省市分配。

4. Final settlement

The headquarters of a trans-regional enterprise shall calculate the amount of income tax payable by the enterprise in a given year, and then deduct the amount of advance tax payment made by the headquarters and all domestic branches of the enterprise from the amount of income tax payable by the enterprise, to get the amount of overdue tax or the amount of overpaid tax, which shall be paid to or withdrawn from the treasury locally by the headquarters and branches (not including the branches the tax registration of which has been cancelled in the year) respectively.

(1) The overdue tax shall be paid according to the apportionment rates in advance payment of tax, specifically, 50% shall be paid by the branches to the local treasuries and such tax revenues shall be shared between the Central Government and the local governments in the places where such branches are respectively located in the proportion of 60 to 40; 25% shall be paid by the headquarters to the local treasury and such tax revenues shall be shared between the Central Government and the local government in the place where the headquarters is located in the proportion of 60 to 40; the remaining 25% shall be paid in full by the headquarters to the Central Treasury, and of such tax revenues, 60% shall be the revenues of the Central Government, 40% shall be distributed by the Ministry of Finance periodically among all provinces and municipalities according to the ratio of the amount of corporate income tax revenues shared by them respectively between 2004 and 2006 to the total amount of corporate income tax revenues shared by all regions during the same period.

(2) The overpaid tax shall be refunded according to the apportionment rates in advance payment of tax, specifically, 50% shall be refunded to the branches from the local treasuries, such tax refund shall be shared between the Central Government and the local governments in the places where such branches are respectively located in the proportion of 60 to 40; 25% shall be refunded to the headquarters from the treasury, such tax refund shall be shared between the Central Government and the local government in the place where the headquarters is located in the proportion of 60 to 40; the remaining 25% shall be refunded from the Central Treasury, of which, 60% shall be refunded from relevant accounts under central-level Item 1010442 “income tax finally settled and paid by headquarters”, and 40% from relevant accounts under central-level Item 1010443 “corporate income tax revenues to be distributed”.

       四、汇总清算

    企业总机构汇总计算企业年度应纳所得税额,扣除总机构和各境内分支机构已预缴的税款,计算出应补应退税款,分别由总机构和各分支机构(不包括当年已办理注销税务登记的分支机构)就地办理税款缴库或退库。

    (一)补缴的税款按照预缴的分配比例,50%由各分支机构就地办理缴库,所缴纳税款收入由中央与分支机构所在地按60:40分享;25%由总机构就地办理缴库,所缴纳税款收入由中央与总机构所在地按60:40分享;其余25%部分就地全额缴入中央国库,所缴纳税款收入中60%为中央收入,40%由财政部按照2004年至2006年各省市三年实际分享企业所得税占地方分享总额的比例定期向各省市分配。

    (二)多缴的税款按照预缴的分配比例,50%由各分支机构就地办理退库,所退税款由中央与分支机构所在地按60:40分担;25%由总机构就地办理退库,所退税款由中央与总机构所在地按60:40分担;其余25%部分就地从中央国库退库,其中60%从中央级1010442项“总机构汇算清缴所得税”下有关科目退付,40%从中央级1010443项“企业所得税待分配收入”下有关科目退付。

5. Procedures for payment of taxes to the treasury

(1) The advance tax, overdue tax according to the result of final settlement and overdue tax found in tax audits (including overdue fines and other fines thereon) that are apportioned to a branch shall be paid by the branch to the local treasury. The tax authority in the place where the branch is located shall issue a tax payment certificate, filling the names and codes of sub-level level budget accounts under Item 1010440 “income tax paid in advance by branches”, Item 1010449 “income tax finally settled and paid by branches” and Item 1010450 “revenues from overdue corporate income tax found in tax audits and overdue fines and other fines thereon” in the column of budget account according to the ownership of enterprise, and “central 60%, local 40%” in the column of “budget level”.

(2) The advance tax, overdue tax according to the result of final settlement and overdue tax found in tax audits (including overdue fines and other fines thereon) that are apportioned to the headquarters shall be paid by the headquarters to the local treasury in a consolidated manner. Of such tax revenues, 60% shall be distributed to the Central Government, 20% be recorded as corporate income tax revenues to be distributed (recorded as the revenues of the Central Government temporarily) and 20% be distributed to the local government in the place where the headquarters is located. The tax authority in the place where the headquarters is located shall issue a tax payment certificate, filling the names and codes of sub-level level budget accounts under Item 1010441 “income tax paid in advance by headquarters”, Item 1010442 “income tax finally settled and paid by headquarters” and Item 1010450 “revenues from overdue corporate income tax found in tax audits and overdue fines and other fines thereon” in the column of budget account according to the ownership of enterprise, and “central 60%, central 20% (to be distributed), local 20%” in the column of “budget level”.

After receipt of the taxes (including overdue fines and other fines thereon), the treasury departments shall record 60% thereof in relevant sub-level level budget accounts under central-level Item 1010441 “income tax paid in advance by headquarters”, Item 1010442 “income tax finally settled and paid by headquarters” and Item 1010450 “revenues from overdue corporate income tax found in tax audits and overdue fines and other fines thereon”, 20% in relevant sub-level level budget accounts under central-level Item 1010443 “corporate income tax revenues to be distributed”, and 20% in relevant sub-level level budget accounts under local-level Item 1010441 “income tax paid in advance by headquarters”, Item 1010442 “income tax finally settled and paid by headquarters” and Item 1010450 “revenues from overdue corporate income tax found in tax audits and overdue fines and other fines thereon”.

(3) For the overpaid tax, the tax authorities in the places where the branches and the headquarters are respectively located shall issue corresponding tax refund notices and handle procedures for tax refund from the treasuries according to relevant provisions. In the said tax refund notices, the budget accounts shall be filled in according to the ownership of enterprises respectively and the budget levels shall be the original budget levels at the time of payment of such taxes.

       五、税款缴库程序

    (一)分支机构分摊的预缴税款、汇算补缴税款、查补税款(包括滞纳金和罚款)由分支机构办理就地缴库。分支机构所在地税务机关开具税收缴款书,预算科目栏按企业所有制性质对应填写1010440项“分支机构预缴所得税”、1010449项“分支机构汇算清缴所得税”和1010450项“企业所得税查补税款、滞纳金、罚款收入”下的有关目级科目名称及代码,“级次”栏填写“中央60%、地方40%”。

    (二)总机构就地预缴、汇算补缴、查补税款(包括滞纳金和罚款)由总机构合并办理就地缴库。中央与地方分配方式为中央60%,企业所得税待分配收入(暂列中央收入)20%,总机构所在地20%。总机构所在地税务机关开具税收缴款书,预算科目栏按企业所有制性质对应填写1010441项“总机构预缴所得税”、1010442项“总机构汇算清缴所得税”和1010450项“企业所得税查补税款、滞纳金、罚款收入”下的有关目级科目名称及代码,“级次”栏按上述分配比例填写“中央60%、中央20%(待分配)、地方20%”。

    国库部门收到税款(包括滞纳金和罚款)后,将其中60%列入中央级1010441项“总机构预缴所得税”、1010442项“总机构汇算清缴所得税”和1010450项“企业所得税查补税款、滞纳金、罚款收入”下有关目级科目,20%列入中央级1010443项“企业所得税待分配收入”下有关目级科目,20%列入地方级1010441项“总机构预缴所得税”、1010442项“总机构汇算清缴所得税”和1010450项“企业所得税查补税款、滞纳金、罚款收入”下有关目级科目。

    (三)多缴的税款由分支机构和总机构所在地税务机关开具收入退还书并按规定办理退库。收入退还书预算科目按企业所有制性质对应填写,预算级次按原缴款时的级次填写。

6. Transfer by the Ministry of Finance

The Ministry of Finance will, according to the ratio of the amount of corporate income tax revenues shared by provinces and municipalities respectively between 2004 and 2006 to the total amount of corporate income tax revenues shared by all regions during the same period, periodically issue transfer orders by regions to the Central Treasury according to relevant sub-level budget accounts, to transfer “corporate income tax revenues to be distributed” in full to relevant local treasuries. The local treasuries shall record such funds in relevant sub-level budget accounts under local-level Item 1010441 “income tax paid in advance by headquarters” after receipt thereof and notify the financial departments at the same level.

       六、财政调库

    财政部根据2004年至2006年各省市三年实际分享企业所得税占地方分享总额的比例,定期向中央总金库按目级科目开具分地区调库划款指令,将“企业所得税待分配收入”全额划转至地方国库。地方国库收款后,全额列入地方级1010441项“总机构预缴所得税”下的目级科目办理入库,并通知同级财政部门。

7. Miscellaneous

(1) The revenues from overdue income tax found in tax audits and overdue fines and other fines thereon paid by trans-regional enterprises shall be turned over to the Central Treasury and local treasuries in the proportion of 60 and 40. In case any revenues from such overdue income tax found in tax audits and overdue fines and other fines thereon need to be refunded, relevant procedures for examination, approval and withdrawal from the treasury shall be handled in accordance with the current administrative measures.

(2) The Ministry of Finance will, in early January each year, distribute corporate income tax revenues from trans-regional enterprises to be distributed in the Central Treasury as of December 31 of the preceding year and transfer them to local treasuries within the treasury fund pay-in and clearing period (from January 1 to January 10). The local treasuries shall record such funds as local budgetary revenues in full after receipt thereof. The local financial departments shall record such funds in the final accounts of revenues in the preceding year. After the submission of the last daily statement of central budgetary revenues by provincial and municipal treasuries to the Central Treasury on December 31 of the preceding year, the income tax received from trans-regional enterprises within the clearing period shall be handled as tax revenues paid to the treasury in the new year.

(3) When checking accounts of income tax paid by headquarters of trans-regional enterprises, the tax authorities and treasury departments shall check the sub-level level budget accounts under Item 1010441 “income tax paid in advance by headquarters”, Item 1010442 “income tax finally settled and paid by headquarters” and Item 1010443 “corporate income tax revenues to be distributed” by budget level.

(4) These Measures shall come into effect on January 1, 2013. The Notice of the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China on Printing and Distributing the Interim Measures for the Administration of Distribution of and Budget for Corporate Income Tax of Enterprises Whose Headquarters and Branches are Located in Different Provinces and Municipalities (Cai Yu [2008] No. 10) shall be simultaneously repealed.

(5) Distribution and budget administration measures at the provincial level or below may be formulated with reference to these Measures on corporate income tax revenues from trans-regional enterprises that are distributed to local governments and on corporate income tax revenues from enterprises which have operations in different cities and counties of a province.

       七、其他

    （一）跨省市总分机构企业缴纳的所得税查补税款、滞纳金、罚款收入，按中央与地方60:40分成比例就地缴库。需要退还的所得税查补税款、滞纳金和罚款收入仍按现行管理办法办理审批退库手续。

    （二）财政部于每年1月初按中央总金库截至上年12月31日的跨省市总分机构企业所得税待分配收入进行分配，并在库款报解整理期（1月1日至1月10日）内划转至地方国库;地方国库收到下划资金后，金额纳入上年度地方预算收入。地方财政列入上年度收入决算。各省市分库在12月31日向中央总金库报解最后一份中央预算收入日报表后，整理期内再收纳的跨省市分机构企业缴纳的所得税，统一作为新年度的缴库收入处理。

    （三）税务机关与国库部门在办理总机构缴纳的所得税对账时，需要将1010441项“总机构预缴所得税”、42项“总机构汇算清缴所得税”、43项“企业所得税待分配收入”下设的目级科目按级次核对一致。

    （四）本办法自2013年1月1日起执行。《财政部、国家税务总局、中国人民银行关于印发<跨省市总分机构企业所得税分配及预算管理暂行办法>的通知》（财预[2008]10号）同时废止。

    （五）分配给地方的跨省市总分机构企业所得税收入，以及省区域内跨市县经营企业缴纳的企业所得税收入，可参照本办法制定省以下分配与预算管理办法。