65438+February 3, 20051
Local tax bureaus of districts and cities, inspection bureaus of provincial bureaus and branches directly under them:
The Interim Measures for the Administration of Local Tax Collection of Institutions, Social Organizations and Private Non-enterprise Units are hereby printed and distributed to you, please follow them carefully.
Interim Measures for the Administration of Local Tax Collection of Institutions, Social Organizations and Private Non-enterprise Units
Article 1 In order to further standardize the local tax collection and management of institutions, social organizations and private non-enterprise units in the province, plug loopholes, prevent tax losses and ensure that all local taxes are put into storage in full and on time. According to the "People's Republic of China (PRC) tax collection and management law" and its implementation rules and other relevant tax laws, regulations and rules, combined with the actual situation, these measures are formulated.
Article 2 These Measures shall apply to institutions, social organizations and private non-enterprise units that have been registered and established according to law with the approval of relevant state registration authorities.
Institutions refer to social service organizations organized by state organs or other organizations with the purpose of social welfare and engaged in education, science and technology, culture, health and other activities.
A social organization refers to a non-profit social organization formed voluntarily by citizens of China and carrying out activities in accordance with its articles of association to achieve the consent of its members.
Private non-enterprise units refer to social organizations engaged in non-profit social service activities organized by enterprises, institutions, social organizations, other social forces and individual citizens using non-state-owned assets.
Article 3 All public institutions engaged in production and business operations and non-specialized public institutions with taxable income, as well as social organizations and private non-enterprise units established in accordance with the Regulations on the Administration of Registration of Social Organizations and the Provisional Regulations on the Administration of Registration of Private Non-enterprise Units, shall go through tax registration and tax withholding registration in accordance with the Law of People's Republic of China (PRC) on Tax Administration and its implementing rules, and the Measures for the Administration of Tax Registration in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (No.7).
When handling tax registration, taxpayers should provide the following information to the local tax authorities: approval documents such as business license or legal person certificate of public institutions, registration certificate of social organizations, registration certificate of private non-enterprise units and other approved practice certificates or certificates; Articles of association, contracts and agreements; Proof of bank account number; Identity card of the legal representative; Organization unified code certificate.
Article 4 Institutions, social organizations and private non-enterprise units shall pay local taxes in accordance with the law when they obtain the income (income) from project production and operation and other income (income) as stipulated in the Provisional Regulations on Local Taxation and its detailed rules for implementation.
Article 5 Taxpayers and withholding agents of public institutions, social organizations and private non-enterprise units shall be determined in accordance with the following provisions:
Units and individuals that provide labor services, transfer intangible assets or sell real estate as stipulated in the Provisional Regulations of the People's Republic of China on Business Tax are taxpayers of business tax.
Taxable institutions, social organizations and private non-enterprise units that implement independent economic accounting in China are taxpayers of enterprise income tax.
Personal income tax withholding agent for institutions, social organizations and private non-enterprise units: If the financial department uniformly pays wages to institutions and social group work personnel, the financial department shall withhold and remit personal income tax according to law. If other income related to duties and employment is not included in the unified salary range, the payment unit will combine the income with the salary issued by the financial department to calculate the taxable income and tax payable, and withhold and remit personal income tax according to the difference between the taxable amount and the tax withheld and remitted by the financial department.
Taxpayers of other local taxes are subject to the provisional regulations, detailed rules for implementation and relevant provisions of various taxes.
Article 6 The taxation basis of local taxes shall be implemented in accordance with the following provisions:
(1) The tax basis of business tax is the total price and other expenses charged by the taxpayer to the other party for providing taxable services, transferring intangible assets or selling real estate.
(2) The tax basis of enterprise income tax is the taxable income, that is, the taxable income in the tax year, minus the costs, expenses, taxes related to obtaining the taxable income and the losses allowed to be deducted in accordance with the regulations and their implementation rules and relevant tax policies. The calculation formula is as follows:
Taxable income = taxable income-allowable deduction of expenditure items.
Taxable income = total income-the amount of income items exempted from enterprise income tax
Except for the items exempted from enterprise income tax as stipulated by the State Council or People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China, all other incomes shall be incorporated into taxable income, and enterprise income tax shall be levied according to law. Institutions, social organizations and private non-enterprise units that have obtained income items exempted from enterprise income tax shall provide relevant documents and supporting materials and report them to the competent local tax authorities for approval and filing. If it is not issued, the competent local tax authorities shall not regard it as tax-free income.
(3) The additional tax basis for urban maintenance and construction tax and education fee is the actual tax paid by taxpayers of value-added tax, consumption tax and business tax.
(four) the tax basis of other local taxes shall be implemented in accordance with the relevant provisions.
Article 7 The calculation of taxable income of public institutions, social organizations and private non-enterprise units shall be based on accrual basis. When calculating the taxable income, if the financial and accounting treatment methods are inconsistent with the tax provisions, the tax shall be calculated in accordance with the tax provisions.
Article 8 Institutions, social organizations and private non-enterprise units shall separately account for expenditure items related to taxable income and expenditure items related to tax-free income. If it is really difficult to distinguish clearly, with the approval of the competent local tax authorities, the taxpayer may use the apportionment method or other reasonable methods to determine. Once the accounting method is determined, it shall not be changed in the middle of the tax year. Accounting methods should be reported to the competent local tax authorities for the record.
The distribution ratio method is based on the proportion of the total taxable income of institutions, social organizations and private non-enterprise units to the total income of the unit, and distributes the part of all its expenditures that should be distributed by tax revenue, and calculates the taxable income accordingly. The calculation formula is as follows:
Costs, expenses and losses to be shared by the total taxable income = total expenditure × (total taxable income ÷ total income)
Among all expenses that should be shared by taxable income, if some of them can be clearly divided and the other part is not clear, for the unclear part, the amount of expenditure items that should be shared by the total taxable income can be calculated according to the sharing ratio calculated by the sharing ratio method.
Article 9 Institutions, social organizations and private non-enterprise units may enjoy relevant tax preferences in accordance with the Provisional Regulations on Local Taxation and its implementing rules and relevant tax provisions. Specific matters shall be handled in accordance with the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Tax Relief (Trial) (Guo Shui Fa [2005]129) and the relevant provisions of the Provincial Local Taxation Bureau. Taxpayers who meet the conditions of tax reduction or exemption shall make up for their operating losses in the previous year with tax reduction or exemption, and then enjoy tax reduction or exemption concessions if there is a surplus after making up.
Article 10 The competent local tax authorities at all levels shall carefully examine the tax returns and related materials submitted by taxpayers, and strictly distinguish taxable income from tax-free income. If taxpayers are found to have made mistakes or omissions, they shall promptly notify taxpayers to make adjustments, supplements, amendments or re-declarations within a time limit, and at the same time, timely input relevant information into the collection and management business software one by one as required.
All institutions, social organizations and private non-enterprise units that have income from production and operation, regardless of whether the income obtained is taxable or tax-free, regardless of whether the operating result is profit or loss, regardless of whether it is during the tax reduction or exemption period, must handle tax returns on schedule and truthfully in accordance with the provisions of laws and regulations. Take the initiative to submit tax returns, financial and accounting statements and other relevant materials to the local competent local tax authorities.
Withholding agents shall submit to the competent local tax authorities a monthly report on individual income tax withheld and remitted, a personal income tax final settlement form and other relevant materials required by the local tax authorities.
Eleventh institutions, social organizations and private non-enterprise units shall pay taxes in accordance with the following provisions:
(1) Time limit for business tax payment: pay the tax within one month, and declare and pay the tax within ten days from the expiration date.
(two) the tax period of income tax:
Enterprise income tax payment period: if the annual tax payable is more than 300,000 yuan, it shall be declared and paid monthly; Below 300,000 yuan, it shall be declared and paid quarterly.
Time limit for individual income tax: When paying the tax payable to an individual, the unit that pays the income shall withhold and remit the tax on a monthly basis in accordance with the provisions of the tax law, and keep special records for future reference.
(three) the tax payment period of various taxes in other places shall be handled in accordance with the relevant provisions.
Twelfth institutions, social organizations, private non enterprise units to obtain taxable business income, should apply to the competent local tax authorities to buy and issue special local tax invoices.
Thirteenth approach by the Jiangxi Provincial Local Taxation Bureau is responsible for the interpretation of.
Article fourteenth these Measures shall be implemented as of March 6, 2006.