On February 23rd, Shenzhen Municipal Bureau of Planning and Natural Resources issued the Notice on Transferring Four Government Non-tax Revenues to Tax Authorities for Collection. From June 5438+1 October1day, 2022, all four government non-tax revenues collected by the natural resources department of Shenzhen, such as the revenue from the transfer of state-owned land use rights, special revenue from mineral resources, sea area use fees and uninhabited island use fees, were handed over to the tax authorities for collection.

The notice mentioned that, in addition to the relevant transfer documents of the Ministry of Finance and the provisions of this notice, the scope, objects, standards, reduction, sharing, use and management of government non-tax revenue will continue to be implemented in accordance with the existing regulations.

After the four government non-tax revenues are handed over to the tax authorities for collection, the tax authorities are responsible for the collection and storage of unpaid income in previous and future years and income paid in installments according to regulations.

The tax department shall, in accordance with the provisions of the centralized collection system of the state treasury, manage the collection of income according to laws and regulations, and ensure that non-tax income is paid into the state treasury in full and on time. The relevant funds that have been paid into the financial non-tax revenue account but not paid into the state treasury shall be paid into the state treasury by the financial department in accordance with the provisions of the non-tax revenue collection and management system.

The tax authorities shall collect four items of government non-tax revenue by using the non-tax revenue bills uniformly supervised (printed) by the Ministry of Finance, and conduct standardized management in accordance with the national unified informationization method of the tax authorities.

If four government non-tax revenue funds need to be returned after being put into storage, if they need to be returned due to the wrong payment by the payer or the wrong collection by the tax department, the payer shall apply to the tax department for handling, and the tax department shall strictly examine and negotiate with the relevant natural resources and financial departments for examination and approval, and then go through the formalities of returning the payment according to the regulations; Other circumstances need to be returned, in accordance with the provisions of the financial sector on the management of returning. The treasury management department of the People's Bank of China shall go through the formalities of withdrawing the treasury in accordance with the regulations.