Interpretation of the announcement of the State Administration of Taxation on the transfer of collection and management responsibilities of Government Non tax revenue items such as compensation fees for soil and water conservation2020-12-29
The announcement of the State Administration of Taxation on matters related to the transfer of collection and management responsibilities of Government Non tax revenue items such as compensation fees for soil and water conservation (hereinafter referred to as the announcement) is as follows:
1、 Relevant background
In order to implement the plan for deepening the reform of Party and state organs issued by the CPC Central Committee and promote the reform of transferring non tax revenue collection responsibilities, the State Administration of Taxation has made clear the collection and management matters of four non tax revenues after transferring them to the tax authorities, namely, the compensation for soil and water conservation, the support fund for local reservoir resettlement, the income from the transfer of emission rights, and the relocation construction fee of air defense basement,Promote information sharing, so that payers understand the relevant process, convenient and efficient payment business.
2、 Main contents
The formulation of the announcement implements the principle of "convenience and high efficiency". From the perspective of clarifying the division of responsibilities, standardizing the collection management, improving the efficiency of collection and management, reducing the cost of collection and management, and optimizing the payment service, the announcement has made clear six aspects
(1) provisions on transfer time, policy basis, etc
The announcement specifies the transfer time of four non tax income such as water and soil conservation compensation fee, and clarifies the collection scope, collection object, collection standard and other policies of transferred projects, which are still implemented in accordance with the current provisions.
(2) provisions on territorial expropriation
Article 2 of the announcement clearly defines the competent tax authorities according to the principle of territoriality for the payers who pay the four items of non tax income, so as to better conform to the actual situation of payers' tax payment and tax collection and management.
(3) provisions on the time limit and method of payment
Articles 3 to 6 of the announcement respectively specify the time limit and mode of payment of four non tax revenues.Among the four items of non tax income, there are not only payment on time, but also payment by time. There are also differences in declaration and payment methods. Therefore, the announcement has made provisions on payment methods and time limit according to different items.
(4) provisions on declaration forms
Article 7 of the announcement specifies the applicable declaration form for transfer projects, that is, the general declaration form for non tax income attached to the announcement of the State Administration of Taxation on matters related to the transfer of collection and management responsibilities of Government Non tax income projects such as water conservancy construction fund (No.2 announcement of the state Administration of Taxation in 2020).At the same time, all localities are allowed to combine the application materials with other projects and simplify the application process.
(5) provisions on payment convenience and information interconnection
Articles 8 and 9 of the announcement require local tax authorities to actively expand payment methods, simplify the declaration process, promote information interconnection, meet the needs of industry management, and let payers have more sense of gain.
(6) provisions on Authorizing provinces to formulate implementation measures
Article 10 of the announcement specifies that the tax bureaus of all provinces can formulate specific implementation measures according to the requirements of the announcement in combination with the actual situation of the province to ensure the implementation of transfer work.
3、 Implementation date
The announcement shall come into force on January 1, 2021.