Article 12 Where the state treasury and banks communicate with each other through the Internet, they shall handle relevant business according to the following procedures:
(1) TIPS will send the receipt to the tax authorities in time after receiving the receipt of successful and unsuccessful deduction from the bank.
(2) TIPS checks the daytime or daily cut information with the bank to generate a receipt list of successful deduction and send it to the bank.
(3) After receiving the tax transferred by the bank through the payment system or the exchange of bills in the same city, the national treasury compares it with the information of the electronic payment book successfully deducted in TIPS. If the comparison is successful, download the corresponding electronic payment book information, import it into TBS for relevant accounting treatment, and print the electronic tax payment warehousing list according to the budget level, and attach it to the accounting voucher of the relevant account to be reported. If the comparison is unsuccessful, the inquiry will be sent to the bank through the original fund arrival channel, and the corresponding treatment will be made after receiving the reply information; If the inquiry is not received by the end of the day, TBS will handle account suspension.
(4) If the funds of the lower-level treasury are centralized by the higher-level treasury and settled by the bank, after the funds and information are successfully compared, the higher-level treasury will transfer the taxes belonging to the lower-level treasury to the lower-level treasury through a large payment system or internal treasury transactions. After receiving the tax belonging to the state treasury, the lower-level treasury downloads the information of the electronic payment book of the library at the corresponding level from TIPS, and imports it into TBS to go through the formalities of declaration and warehousing.
The state treasury at a higher level shall account for the tax collected from the bank in the "account to be settled in the state treasury" account, and divide the tax according to the bank transfer batch and the receiving state treasury; After the division is clear, the tax will be paid to the state treasury on the same day, at the latest the next morning, and the electronic payment book information summary table (see the attached table) will be printed according to the bank transfer batch and bank type, as an attachment to the debit voucher of the centralized clearing fund account to be transferred.
Article 13 Where the treasury and the bank exchange electronic payment book information through the micropayment system, they shall handle relevant business according to the following procedures:
(1) The national treasury downloads the verification information of the electronic payment book to TBS, prepares a small debit business package, and sends it to the bank through the city processing center (hereinafter referred to as CCPC).
(II) After receiving the receipt of micro-debit business sent back by the bank, the Treasury shall conduct accounting treatment in accordance with the relevant provisions of "Operating Rules for Treasury Accounting" and "Handling Process for Treasury Fund Settlement Business" of the People's Bank of China. At the same time, the receipt of small deduction business will be submitted to TIPS in time, and TIPS will send the information of successful and unsuccessful deduction in the receipt to the tax authorities.
(3) The funds of the lower-level treasury shall be centralized by the higher-level treasury and settled by banks, which shall be handled with reference to the fourth paragraph of Article 12 of these Measures.
Article 14 After receiving the paper payment book submitted by the bank through the exchange of bills in the same city, the national treasury shall manually cancel the number based on the verified electronic payment book information sent by the tax authorities through the Internet. If the cancellation number is successful, the information of electronic payment document will be downloaded to TBS for declaration and warehousing. If the sales number is not successful, manually enter the paper payment book in TIPS, and download the payment book information to TBS for declaration and warehousing.
Article 15 After receiving the paper income tax refund submitted by the tax authorities and the electronic information of income tax refund sent through the Internet, the national treasury shall conduct an audit in accordance with the relevant provisions on the management of tax refund business. If the audit is correct, the paper income refund book and the corresponding electronic information will be cancelled manually. If the cancellation number is successful, the electronic information of the income refund book will be imported into TBS for accounting treatment and transfer; If the cancellation number is unsuccessful, the electronic information of the corresponding income refund book will be returned to the tax authorities for change. If the audit is wrong, it shall be handled in accordance with the relevant provisions on the management of returning the library.
Article 16 After receiving the paper-based correction notice submitted by the tax authorities and the electronic information of the correction notice sent through the Internet, the national treasury shall conduct an audit in accordance with the relevant provisions on the management of correction business. If the audit is correct, manually cancel the paper correction notice and the corresponding electronic information. If the cancellation number is successful, the electronic information of the correction notice will be imported into TBS for correction business processing; If the sales number is unsuccessful, the electronic information of the corresponding correction notice will be returned to the tax authorities for change. If the audit is wrong, it shall be handled in accordance with the relevant provisions on correcting business management.
Article 17 After receiving the paper Notice of Adjustment of Tax Exemption and Credit submitted by the tax authorities and the electronic information of the Notice of Adjustment of Tax Exemption and Credit sent through the Internet, the State Treasury shall conduct an audit according to the relevant documents and regulations. If the audit is correct, the paper tax transfer notice and the corresponding electronic information will be cancelled manually. If the cancellation number is successful, the electronic information of the tax transfer notice will be imported into TBS for tax transfer business. If the sales number is unsuccessful, the corresponding electronic information of the Notice of Transfer of Tax Exemption and Credit shall be returned to the tax authorities for modification. If the audit is wrong, it shall be handled in accordance with the relevant provisions on the management of tax transfer business.
Article 18 If there is no electronic information in the paper payment book, income refund book, correction notice and "tax exemption and offset" notice accepted by the state treasury, they should be manually entered in TIPS, and downloaded to TBS for processing after being verified.
Article 19 After the end of the day, the national treasury at all levels will upload the budget revenue statements at all levels that have been reported to the warehouse in TBS to TIPS.