Notice of the Shanghai Municipal Finance Bureau, the Shanghai Municipal Office of the State Administration of Taxation and the Shanghai Municipal Bureau of Local Taxation on Improving the Fiscal and Taxation Distribution Policies Applicable to Enterprises Relocating Across the China (Shanghai) Pilot Free Trade Zone

上海市财政局、上海市国家税务局、上海市地方税务局关于完善自贸试验区跨区迁移企业财税分配政策的通知

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

Document Number:Hu Cai Yu [2015] No.8

Promulgating Date:01/21/2015

Effective Date:01/21/2015

颁布机关:上海市财政局; 上海市国家税务局; 上海市地方税务局

文      号:沪财预[2015]8号

颁布时间:01/21/2015

实施时间:01/21/2015

To finance bureaus and taxation bureaus of all districts and counties, and the taxation sub-bureau of the China (Shanghai) Pilot Free Trade Zone,

With a view to accelerating the development of the China (Shanghai) Pilot Free Trade Zone ("FTZ"), further improving the fiscal and taxation distribution policies applicable to enterprises that relocate across the FTZ, and giving full play to the policy effect of the FTZ, upon approval by the municipal people's government, issues on improving the fiscal and taxation distribution policies applicable to enterprises that relocate across the FTZ are hereby clarified as follows:

  各区县财政局，各区县税务局，自贸区税务分局:

    为加快推进中国（上海）自由贸易试验区（以下简称“自贸试验区”）建设，进一步完善企业跨区迁移财税分配政策，充分发挥自贸试验区的政策效应，经市政府批准，现就完善自贸试验区跨区迁移企业财税分配政策的有关事项明确如下:

1. General principles

The following principles shall be adhered to in improving the fiscal and taxation distribution mechanism for enterprises that relocate across the FTZ: First, the principle of maintaining institutional stability shall be upheld. Fiscal and taxation distribution policies of the FTZ shall be applied within the fiscal framework that separates taxation at the municipal level from taxation at the district/county level, and be aligned with the reform and test period of the FTZ. Second, the principle of taking the interests of all parties into account shall be upheld. Fiscal and taxation distribution policies of the FTZ shall not only be conducive to supporting the FTZ's development and expanding policy effects, but also take into account the interests of all the other districts and counties to create a favorable policy environment to encourage the orderly and standardized flow of enterprises. Third, the principle of facilitating actual implementation shall be upheld. Fiscal and taxation distribution policies of the FTZ shall highlight policy effects, and be easy to implement and apply.

       一、总体原则

    完善自贸试验区跨区迁移企业的财税分配机制,遵循以下原则:一是保持体制稳定。自贸试验区财税分配政策应在市与区县分税制财政体制框架下实施,并与自贸试验区改革试验期相衔接。二是兼顾各方利益。自贸试验区财税分配政策既要有利于支持自贸试验区发展,扩大政策效应,也要兼顾其他各区县利益,为鼓励企业有序、规范流动创造良好政策环境。三是便于实际操作。自贸试验区财税分配政策应聚焦政策效应,便于实施,具有可操作性。

2. Policy details

During the period from 2014 to 2016, where the responsibilities for taxation collection and administration of an enterprise after the establishment of the FTZ are transferred to within the FTZ from a district/county other than the Pudong New Area (i.e. the enterprise is relocated across the FTZ), the municipal finance department shall, in the following year, through fiscal settlement between the municipal level and the relevant district/county, refund the full amount of the tax revenue generated by the district/county-level taxes paid by the enterprise in the given year from the FTZ (Pudong New Area) to the district/county from which the enterprise is relocated. Where an enterprise relocated across the FTZ enjoys relevant State or municipal policies upon approval, the funds that need to be set aside by a district/county-level finance department, if any, shall be borne by the district/county from which the said enterprise is relocated. In actual operations, the Pudong New Area shall advance such funds, and subsequently be refunded by the district/county from which the said enterprise is relocated after review by the municipal finance and fiscal settlement between the municipal level and the relevant district/county. The date of relocation of an enterprise shall be the date of final review of deregistration and relocation documents by the tax authority of the district/county from which the enterprise is relocated.

On the basis of compliance with the foregoing policies, where a district/county other than the Pudong New Area attracts the investment of an enterprise that is newly registered in the FTZ and of a certain scale, the fiscal and taxation distribution issues between this district/county and the FTZ shall be separately negotiated and studied on a case-by-case basis.

Fiscal and taxation distribution issues applicable to enterprises that relocate across districts/counties (excluding the FTZ) of Shanghai Municipality shall continue to be governed by the Notice on Further Improving the Policies on Relocation of Enterprises across Multiple Administrative Divisions of Shanghai Municipality to Promote the Normal Relocation and Flow of Enterprises (Hu Cai Yu [2014] No. 7).

       二、政策内容

    2014-2016年,对自贸试验区成立后企业税收征管关系由浦东新区以外其他区县迁移至自贸试验区内的(即指自贸试验区跨区迁移企业),市级财政于次年通过市与区县财力结算,将企业缴纳的年度区县级税收收入全额由自贸试验区(浦东新区)返还给相应的迁出区县。对跨区迁移企业经批准享受国家或市级相关政策,需由区县财政安排资金的,相应资金由迁出区县承担。在具体操作中,由浦东新区先予垫付,市级财政审核后通过市与区县财力结算将相关资金由迁出区县返还给浦东新区。企业的迁移时间以迁出区县税务部门注销迁移文书终审日为准。

    在执行上述政策的基础上,对于其他区县招商引进在自贸试验区新办注册,且具有一定规模的企业的,将按照一事一议的原则,另行协商研究自贸试验区与相关区县的财税分配问题。

    对于除迁入自贸试验区以外的其他跨区迁移企业的财税分配问题,继续按照《关于进一步完善本市企业跨区迁移政策促进企业正常迁移流动的通知》(沪财预〔2014〕7号)的规定执行。

3. Work procedures

(1) A regular information sharing mechanism shall be set up.

The municipal office of the State Administration of Taxation ("SAT") and the municipal bureau of local taxation shall, by the 10th of the second month of each quarter, provide the municipal finance bureau with relevant data and information on the enterprises that relocate across the FTZ since the establishment of the FTZ to the end of the preceding quarter, including: the list of enterprises that relocate across the FTZ, the tax registration certificate number and the national economic sector code of such an enterprise, the district/county from which such an enterprise is relocated, the date of relocation, tax revenue from the taxes paid by such an enterprise in the FTZ in the very quarter which is classified by tax items and tax payment tiers, etc. The municipal finance bureau shall promptly provide the foregoing data upon receipt for the Management Committee of the FTZ, and the finance departments of the Pudong New Area and the districts/counties from which such enterprises are relocated.

(2) Annual adjustment to fiscal and taxation distribution shall be conducted.

The municipal office of the SAT and the municipal bureau of local taxation shall, by January 15 of each year, provide the municipal finance bureau with data and information on the enterprises that relocate across the FTZ in the preceding year (with the scope and standards of such data and information being consistent with those required of quarterly information). Once relevant information is verified and confirmed as having no error by the finance departments of the Pudong New Area and the districts/counties from which such enterprises are relocated, the municipal finance bureau shall issue documents to adjust the base of relevant revenue of the enterprises. If the Pudong New Area or the district/county from which an enterprise is relocated to the FTZ has objections to the data and information on the said enterprise, the municipal finance bureau shall work with the municipal office of the SAT and the municipal bureau of local taxation to conduct further verification and determination.

(3) The base of the revenue of an enterprise relocating across the FTZ that enjoys specific policies shall be adjusted.

Where an enterprise relocating across the FTZ enjoys relevant State or municipal policies upon approval, and the funds needed have been set aside by the finance department of the Pudong New Area, if an application needs to be made to have such funds borne by the district/county from which the enterprise is relocated, the Finance Bureau of Pudong New Area shall submit a written application and relevant materials to the municipal finance bureau by the end of January each year, including: the name, tax registration certificate number and national economic sector code of the enterprise, the district/county from which the enterprise is relocated to the FTZ, the date of relocation, revenue of the district/county-level taxes paid by the enterprise in the preceding year, documents that approve the enterprise to enjoy relevant State or municipal policies, information on the fiscal funds set aside by the finance department of Pudong New Area in the preceding year, etc. The municipal finance bureau shall review the foregoing materials, and issue a document to adjust the base of the relevant revenue after verification and confirmation by the finance bureau of the district/county from which the enterprise is relocated.

Shanghai Municipal Finance Bureau

Shanghai Municipal Office of the State Administration of Taxation

Shanghai Municipal Bureau of Local Taxation

January 21, 2015

       三、工作流程

    （一）建立定期信息共享机制

    市税务局于每季度次月的10日前，将自贸试验区成立以来至上季度末的跨区迁移企业相关数据信息提供给市财政局，包括:自贸试验区跨区迁移企业名单、税务登记证号、国民经济行业代码、迁出区县、迁出时间、该季度企业在自贸试验区缴纳的分税种、分级次税收收入等数据信息。市财政局收到上述数据内容后，及时提供给自贸试验区管委会、浦东新区和相关迁出区县财政部门。

    （二）实施年度财税分配调整

    市税务局于每年1月15日前，将上年度自贸试验区跨区迁移企业数据信息提供给市财政局（数据信息范围及口径与季度信息一致）。相关信息经浦东新区和迁出区县财政部门核实确认无异议后，由市财政局发文调整相关收入基数。若浦东新区或迁出区县对自贸试验区跨区迁移企业数据信息提出异议的，市财政局将会同市税务局作进一步核实认定。

    （三）调整享受特定政策的跨区迁移企业收入基数

    对自贸试验区跨区迁移企业中经批准享受国家或市级相关政策并已由浦东新区财政安排资金、相应资金需申请调整由迁出区县承担的，由浦东新区财政局于每年1月底前向市财政局提出书面申请及相关材料，包括:企业名称、税务登记证号、国民经济行业代码、迁出区县、迁出时间、企业上年度缴纳区县级税收收入情况、企业经批准享受国家或市级相关政策的文件材料、区财政上年度已安排财政资金情况等。市财政局对上述材料进行审核，并经迁出区县财政局核实确认后，由市财政局发文调整相关收入基数。

    上海市财政局

    上海市国家税务局

    上海市地方税务局

    2015年1月21日