Two, the tax authorities at all levels to pay the withholding, collection and collection of tax fees, borne by the central government; The withholding and collecting fees paid by local tax authorities at all levels shall be borne by provincial finance (including cities with separate plans, the same below).
Three, withholding and collecting tax fees, by the tax authorities at all levels to "withholding and collecting tax fees" project, in accordance with the following standards:
(1) Where laws and administrative regulations stipulate withholding and collecting taxes, the tax authorities may make preparations according to 2% of the estimated withholding and collecting taxes in the current year.
(two) the tax authorities in accordance with laws, administrative regulations and other provisions entrusted to collect taxes, laws, administrative regulations and the State Council clearly defined the proportion of fees, in accordance with the provisions of the proportion of the preparation of the budget for collecting fees; Where there are no clear provisions in laws, administrative regulations and the State Council, it shall be determined by the central and provincial financial departments through consultation with the tax authorities at the same level.
(3) Entrusting units and individuals to withhold, collect and collect additional education fees, and making budgets according to the proportion of withholding, collecting and collecting recurrent taxes.
Four, the national tax authorities, local tax authorities in the preparation of the annual budget, should be in accordance with the provisions of the format (Annex 1, Annex 2, Annex 3) to fill in or summarize the "withholding, collecting and remitting tax table", with the annual budget submitted step by step or summary submitted to the tax authorities at higher levels, by the State Taxation Administration of The People's Republic of China and provincial local tax departments after the summary were submitted to the Ministry of Finance and the provincial finance department.
Five, withholding, collecting and collecting tax fees for collection and appropriation, according to the current financial allocation management measures. The use of handling fees shall meet the following requirements:
(1) Handling fees shall be paid to withholding agents and agents in a timely manner and shall not be used for expenses of tax authorities.
(two) payment standards, laws, administrative regulations and the State Council, according to the relevant provisions; Where there are no provisions in laws, administrative regulations and the State Council, it shall be implemented in accordance with the standards agreed by the tax authorities and withholding agents and agents, but it shall not exceed 5% of the tax paid by withholding agents and agents.
(three) the tax authorities at all levels should set up separate accounting books, timely accounting withholding and collecting tax revenue and expenditure.
Six, the tax authorities, local tax authorities to pay the withholding, collection and collection of tax fees, respectively, by the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, the Provincial Department of Finance and the Provincial Local Taxation Bureau in the next year for liquidation. The insufficient part will be made up in the next annual budget; For the balance, the budget for withholding and collecting taxes for the next year shall be deducted accordingly.
Seven, the financial and tax departments at all levels, the Ministry of Finance in the local financial Ombudsman's office to strengthen the supervision and inspection of the management of withholding and collecting taxes and fees. The fees for illegal use should be recovered within a time limit, and the fees for illegal extraction should be returned to the original budget account in full, and the responsibilities of relevant units and personnel should be investigated according to laws and regulations.
Eight, agricultural tax, agricultural specialty tax, farmland occupation tax, deed tax, etc. The funds collected by the financial department or the tax authorities and the handling fees for withholding and remitting shall be included in the budget management of fiscal expenditure, and shall not be continuously extracted or extracted from taxes. The specific measures shall be formulated by the financial departments of the provinces.
Nine, this notice since June 2002 1 day. After June 65438+1 October1in 2002, the national tax, local tax or financial departments at all levels have returned to the treasury before receiving the notice, which belongs to the tax handling fees and collection and management funds deducted, collected and collected in 2002 and returned to the treasury in the original budget.
As can be seen from history, this is state expenditure.