The "Notice" clarifies that the four government non-tax revenues, which were originally collected by the natural resources department, are all transferred to the tax department for collection.
From July, 2002 1 year/July, 2002, Hebei, Inner Mongolia, Shanghai, Zhejiang, Anhui, Qingdao and Yunnan provinces (autonomous regions, municipalities directly under the Central Government and cities with separate plans) were selected as the units to carry out the pilot transfer of collection and management responsibilities, explore and improve the collection process and division of responsibilities, and accumulate experience for comprehensively pushing forward the transfer work. The pilot areas that have not yet carried out the collection and transfer should actively prepare for the collection and transfer of four government non-tax revenues, and fully implement the collection and transfer work from 2022 1 month 1 day.
The following is the details of the Notice:
Notice on Relevant Issues Concerning the Transfer of State-owned Land Use Right Transfer Income, Mineral Resources Special Income, Sea Area Use Fee and Non-resident Island Use Fee to the Tax Department for Collection
Caizong [2021]19
The finance departments (bureaus) and natural resources departments (bureaus) of all provinces, autonomous regions, municipalities directly under the central government, cities under separate state planning, the Finance Bureau and Natural Resources Bureau of Xinjiang Production and Construction Corps, the tax bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning in State Taxation Administration of The People's Republic of China, the Shanghai headquarters of the People's Bank of China, branches and business management departments, city center branches of provincial capitals and sub-provincial city centers:
In order to implement the relevant arrangements and requirements of the CPC Central Committee and the State Council on the transfer of government non-tax revenue collection and management responsibilities to the tax authorities, it is decided to transfer the four government non-tax revenues, namely, the revenue from the transfer of state-owned land use rights, the special revenue from mineral resources, the royalties from sea areas and the royalties from uninhabited islands, to the tax authorities for collection. The relevant matters concerning the smooth and orderly promotion of the transfer work are hereby notified as follows:
1. All the four government non-tax revenues (hereinafter referred to as the four government non-tax revenues) collected by the natural resources department, including the revenue from the transfer of state-owned land use rights, the special revenue from mineral resources, the royalties from sea areas and the royalties from uninhabited islands, are transferred to the tax department for collection. The Ministry of Natural Resources (at the same level) is responsible for collecting the special income of mineral resources, sea area use fees and uninhabited island use fees in accordance with the regulations, and transferring them to the tax authorities for collection.
Second, try it first and then push it away. From July, 2002 1 year/July, 2002, Hebei, Inner Mongolia, Shanghai, Zhejiang, Anhui, Qingdao and Yunnan provinces (autonomous regions, municipalities directly under the Central Government and cities with separate plans) were selected as the units to carry out the pilot transfer of collection and management responsibilities, explore and improve the collection process and division of responsibilities, and accumulate experience for comprehensively pushing forward the transfer work. The pilot areas that have not yet carried out the collection and transfer should actively prepare for the collection and transfer of four government non-tax revenues, and fully implement the collection and transfer work from 2022 1 month 1 day.
Three, four government non tax revenue transferred to the tax authorities for collection, the previous year and the future formation of unpaid income and income paid in installments in accordance with the provisions, by the tax authorities responsible for the collection and storage, the relevant departments shall cooperate to do a good job in the transfer of relevant information and materials. The tax department shall, in accordance with the provisions of the centralized collection system of the state treasury, carry out income collection and management 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 account, but have not been transferred to 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 management system.
Four, the tax authorities in accordance with the principle of territoriality to collect four government non tax revenue. The specific tax authorities shall be determined by the tax bureaus of relevant provinces (autonomous regions, municipalities directly under the Central Government and cities under separate state planning) in State Taxation Administration of The People's Republic of China according to the principle of "convenience and efficiency". Non-tax revenue, such as special income from mineral resources, royalties from sea areas and royalties from uninhabited islands, which was originally collected by the Ministry of Natural Resources (at the same level), shall be borne by the Beijing Taxation Bureau of State Taxation Administration of The People's Republic of China after the transfer of collection and management responsibilities.
Five, the tax department should consult the finance, natural resources, the people's Bank and other departments to determine the collection process item by item after the transfer of responsibilities, to achieve "one door, one stop, one time" for the payment of work, continuously improve the efficiency of collection and management, and reduce the cost of collection and management. The specific collection process can be determined by referring to the flow chart attached to this notice and combining with local actual research. Involving the transfer of funds, the plan is submitted for approval according to the procedures.
Six, the tax authorities to collect four government non tax revenue should use the Ministry of Finance unified supervision (India) system of non tax revenue bills, in accordance with the national unified information management of the tax authorities.
Seven, after the funds into the warehouse need to be returned, it shall be handled in accordance with the relevant provisions of the financial department on the management of returning. Among them, due to the wrong payment by the payer and the wrong receipt by the tax department, the payer shall apply to the tax department for refund, and the tax department shall go through the formalities of refund according to the regulations after strict examination and consultation with the relevant financial and natural resources departments for review; Other circumstances need to be returned, and the payer shall apply to the financial department and the natural resources department for handling. The treasury management department of the People's Bank of China shall go through the formalities of refund according to regulations.
Eight, in addition to the provisions of this notice, the four government non tax revenue collection scope, object, standard, reduction, sharing, use, management and other policies, continue to be implemented in accordance with the existing provisions.
Nine, the natural resources department and the right to use the signing of the transfer, transfer and other contracts, it should be timely to the tax department and the financial department to transmit relevant information to ensure that the collection and management information can be enjoyed in real time. The tax department shall, jointly with the departments of finance, natural resources and People's Bank of China, do a good job in business convergence and information interconnection, and transmit detailed information such as taxation and payment to the relevant departments of finance, natural resources and People's Bank of China through the interconnection system to ensure that the collection and management information can be enjoyed in real time and the accounts are clear and correct. At the same time, submit the collection situation to the financial department, and attach the written explanation materials.
Finance, natural resources, taxation, the People's Bank of China and other departments at all levels should unify their thinking and understanding into the central decision-making and deployment, effectively improve their political stance, strengthen departmental cooperation and cooperation, and form a synergy of non-tax revenue collection and management responsibilities. All localities should report to the State Administration of Taxation in a timely manner if they encounter major problems in the pilot work of the transfer of collection and management responsibilities. The State Administration of Taxation should, jointly with the Ministry of Finance, the Ministry of Natural Resources, the People's Bank and other relevant departments, study and improve the specific collection and payment process according to the pilot situation, and guide all localities to do a good job in the transfer work; Difficulties involving local inter-departmental coordination shall be reported to the government at the same level in a timely manner, and the local government shall be asked to coordinate and solve them in a timely manner to ensure the smooth transfer.
The following are four government non-tax revenue collection processes, including the transfer income of state-owned land use rights: