Capital construction funds in the national budget, including capital construction funds from the central government and capital construction funds arranged by the state in local finance; The allocation of loans in the national budget includes the allocation of central financial loans and the allocation of local financial loans arranged by the state as a whole.
Although included in the local financial budget, but does not belong to the national financial arrangements for capital construction funds and loans, construction tax should still be levied. Article 6 The self-raised investment in construction by local governments, government agencies, armed forces and state-owned enterprises and institutions that are not planned by the state as mentioned in Item (2) of Article 3 of the Regulations refers to:
(a) the local planning commissions, economic commissions, competent departments and central competent departments at all levels exceed the scale of the annual self-raised construction investment plan issued by the State Planning Commission;
(two) taxpayers in violation of the relevant examination and approval authority, arrange their own investment;
(three) the taxpayer's self-raised construction investment beyond the scope stipulated in the national fixed assets investment plan.
(3) The term "rebuilding or demolishing houses" as mentioned in the preceding paragraph refers to changing the structure, increasing the level or expanding the area; Construction of permanent construction projects such as offices, business houses and dormitories with special funds for simple sheds and warehouses. Article 7 The boundaries of buildings, halls, buildings and general buildings not included in the national planning mentioned in Item (4) of Article 3 of the Regulations shall be divided according to the relevant provisions of the state. Eighth where the construction tax is not paid in accordance with the provisions of the investment and various self-funded projects, the construction tax should be levied according to the taxable investment; If the distinction is unclear or cannot be calculated separately, the construction tax may be levied according to the proportion of taxable investment in the total investment. Article 9 The organizer (preparatory organization) shall be responsible for paying the construction tax in accordance with the provisions of various forms of self-financing construction investment in China. Article 10 The construction tax levied at the rate of 20% shall be withheld and remitted by the collecting bank or the deposit bank in conjunction with the tax authorities when the investment exceeding the plan is allocated. After the completion of the project, the annual part exceeding the plan shall be liquidated according to the provisions of this article. Article 11 If a taxpayer fails to pay the construction tax within the prescribed time limit, the tax authorities shall notify its bank of deposit or the collecting bank shall withhold it from its deposit account. Article 12 According to the provisions of Article 8 of the Regulations, collecting banks should do a good job of collecting money seriously and responsibly. Plans, statistics, accounting statements, tax returns and payment books submitted by taxpayers should be carefully examined. If problems such as underreporting tax are found, taxpayers should be urged to pay back the tax in time, pay the tax to the state treasury on time, and do a good job in annual final settlement and completion liquidation together with the tax authorities. The tax authorities shall pay the collection fees as required. Thirteenth according to the provisions of Article 10 of the "Regulations", unless otherwise stipulated in these rules, the collection and management of construction tax shall be handled in accordance with the relevant provisions of the "Provisional Regulations on the Administration of Tax Collection in People's Republic of China (PRC)". Article 14 Taxpayers must register with the competent tax authorities and submit relevant plans, statistics and accounting statements. Taxpayers shall provide relevant documents and materials for investments and projects that meet the conditions of exemption from construction tax and report them to the tax authorities for approval. Without approval, the construction tax shall not be exempted. Article 15 The time limit for taxpayers to register, declare, pay taxes and submit relevant plans, statistics and accounting statements shall be determined by the local tax authorities. Article 16 The tax registration form, declaration form and special payment book for construction tax shall be uniformly formulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China, and printed by the tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government. Seventeenth the detailed rules for the implementation and the "Regulations" at the same time. 1983165438+10/8 The Detailed Rules for the Implementation of the Interim Measures for the Collection of Construction Tax promulgated by the Ministry of Finance shall be invalidated.