Finance, taxation, treasury and bank take the treasury information processing system (TIPS) of the People's Bank of China as the networking hub, and the finance, taxation, treasury and commercial banks are connected by star to realize the circulation of electronic information in all directions, complete the collection, storage, withdrawal, correction and reconciliation of tax revenue, and provide taxpayers with convenient and efficient tax payment services through safe, accurate and fast electronic processing means, so as to realize the rapid payment and efficiency of tax funds.
The horizontal networking of electronic payment of tax revenue in finance and taxation banks refers to the management mode that finance, taxation, the national treasury of the People's Bank of China and commercial banks are connected with each other through the network system, and the tax revenue is paid electronically, and the business activities such as tax declaration review and tax payment are processed electronically, and the tax is directly paid into the national treasury by the taxpayer's account. The electronic payment of tax revenue to the treasury mainly adopts the mode of electronic transfer and storage, and the electronic payment book replaces the paper payment book. The method of transfer and storage needs to be signed by the taxpayer, the tax authorities and the taxpayer's bank in advance.
If it does not meet the conditions for transfer and storage, it can be taken from the way of payment and storage, and the taxpayer will pay the tax by cash or transfer or the tax department will collect and pay the tax.
Legal Basis "Interim Measures for the Administration of Horizontal Networking of Electronic Payment of Tax Revenue from Finance and Taxation Treasury" Article 6 The electronic payment of treasury is based on the horizontal networking system, which shall meet the following conditions: (1) It complies with relevant state regulations and operates safely, reliably and stably. (2) It can realize the sending and receiving processing of electronic treasury information between networked units. (three) to meet the requirements of the networked units to handle the business independently. (4) The whole process of encryption and identity confirmation shall be carried out in the transmission of electronic deposit information, which can ensure the security, integrity, non-tampering and non-repudiation of the information. (5) The information receiving party shall be responsible for the verification of the electronic deposit information.