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Notice of the State Council on Printing and Distributing the Reform and Promotion Plans for Adjusting the Division of Central and Local Revenues After Implementing Large-scale Tax and Fee Reductions

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After the State Council issued a larger tax and fee reduction

Reforms to Adjust Central and Local Income Division

Notice of promotion plan

Guofa 〔2019〕 No. 21

People's governments of provinces, autonomous regions, and municipalities directly under the Central Government, ministries and commissions of the State Council, and agencies directly under the State Council:

We hereby publish to you the "Promotion Plan for Adjusting the Reform of the Central and Local Revenue Division after Implementing Large-Scale Tax and Fee Reductions", please implement it carefully.

State Council

September 26, 2019

(This is publicly available)

Adjustments after implementation of larger tax and fee reductions

Central and local income reform reform promotion plan

In order to further streamline the fiscal distribution relationship between the central and local governments, support local governments in implementing tax and fee reduction policies, and alleviate financial operational difficulties, in accordance with the decision of the Party Central Committee and the State Council, we will now adjust central and local revenues after implementing larger tax and fee reductions. The division reform is formulated as follows.

I. Basic principles

(1) Maintain the overall financial stability. Mobilize the enthusiasm of the central and local governments to stabilize the overall pattern of central and local income divisions that have been formed since the reform of the tax-sharing system, and to consolidate the results of income division reforms such as the "Five-Five-Year Sharing" of VAT.

(2) Establish a more balanced and reasonable sharing mechanism. In accordance with the requirements for deepening the reform of VAT and establishing a system of tax refunds and rebates, on the basis of keeping the share of tax rebate between the central and local governments unchanged, reasonable adjustments and optimization of the sharing methods between localities.

(3) Steady progress was made in reforming the local tax system. Adjust and improve the local taxation system in a timely manner, cultivate and expand the sources of local taxation, use some central tax types with mature conditions as local income, and strengthen local capacity to respond to larger-scale tax and fee reductions.

2. Major reform measures

(1) Maintain the "Five-Five-Year Sharing" ratio of VAT. "Notice of the State Council on Printing and Distributing the Transition Plan for Adjusting the Division of Central and Local Value-added Tax Revenue After the Pilot Implementation of Business Reform and Increase Pilots" (Guo Fa [2016] No. 26) Determined to Continue Maintaining Value-added Tax After the Expiry of the 2-3 Year Transition Period The “Five-Five-Year Sharing” ratio of income division remains unchanged, that is, 50% of the central share of value-added tax and 50% of local value-added tax sharing. To further stabilize social expectations, guide localities to develop advantageous industries according to local conditions, encourage localities to cultivate and expand tax sources in economic development, strengthen local financial "blood-making" functions, and create an environment that is proactive, competitive and practical.

(2) Adjust and improve the sharing mechanism of VAT rebates. Establish a long-term mechanism for VAT rebates, and determine the scale of tax refunds based on the fiscal revenue situation, and keep the central and local "Five-Year" sharing ratio unchanged. In order to alleviate the pressure of tax rebate in some areas, the local share of the VAT rebate (50%) is adjusted from the total burden of the company's location (50%) to the first burden of 15%, and the remaining 35% is temporarily paid in advance by the company's location. Then, the local governments will share the value-added share of the value-added tax in the previous year in a balanced manner, and the advances that are more than they should be shared by the central government will be transferred to the provincial financial department of the company's location on a monthly basis. Reasonably determine the tax rebate sharing mechanism below the province, and effectively reduce grass-roots fiscal pressure. Specific measures will be studied and formulated by the Ministry of Finance.

(3) Move backward the consumption tax collection link and steadily plan the place. In accordance with the requirements of a sound local tax system reform, and under the premise of controllable collection, the current consumption tax items collected in the production (import) link will be gradually moved to the wholesale or retail link for collection, expanding local sources of income, and guiding the local to improve the consumption environment. The specific adjustment items have been fully demonstrated and implemented steadily after being submitted for approval one by one. The reform of high-quality watches, precious jewellery, jewellery and jade is implemented first, and then combined with the legislation on consumption tax, other reforms are carried out on a trial basis. The basic part of the reform and adjustment of the stock is verified, and the central government will be dismantled from the local level. In principle, the incremental part will belong to the local government to ensure the stable financial structure of the central and local governments. The specific measures shall be studied and formulated by the Ministry of Finance in conjunction with the State Administration of Taxation and other departments.

Work requirements

(1) Strengthen organizational leadership. The Ministry of Finance must strengthen the organization and coordination of the reform of the division of income between the central and local governments and work hard to formulate specific implementation measures. Provincial people's governments should further establish and improve the coordination mechanism for the reform of the division of revenue between the central and local governments, clarify the division of responsibilities, strengthen coordination and coordination, and supervise and guide their departments and cities and counties to implement the implementation. Relevant departments of the State Council must fully cooperate with the reform and assist in tracking and monitoring the implementation of reforms in various regions and industries.

(2) Serious financial brokerage laws. The Ministry of Finance must carefully review and strictly check with the relevant departments to prevent some localities from artificially intervening in taxation and making surprise bases. All regions should advance reforms in accordance with the requirements of this plan, seriously investigate and deal with violations such as interference in business operations, distribution of tax sources, and protection of local markets, and prevent illegal policy depressions for short-term and local benefits. Tax authorities at all levels must do a good job of tax collection and management after the reform, severely crack down on false invoices and tax evasion, and resolutely plug the loopholes in tax collection and management.

(3) Promote supporting reforms. After the reform measures for the division of central and local income determined in this plan are in place, the people's governments of provinces, autonomous regions, municipalities and cities with separate plans shall further reform and improve the financial management system below the province in accordance with local conditions, and rationalize the income distribution between governments at all levels below the province. Relations, balance financial resources between sub-provincial regions, and promote equalization of basic public services.

Implementing larger scale tax and fee reductions is a key move to cope with the current downward pressure on the economy. Adjusting the central and local income division reforms is an important guarantee for implementing tax and fee reduction policies. All regions and departments should be more closely united around the Party Central Committee with Comrade Xi Jinping as the core, adhere to the guidance of Xi Jinping's new era of socialist characteristics with Chinese characteristics, and strengthen "four consciousness", firm "four self-confidence", and achieve " "Two maintenances", do a good job in the implementation of this plan, establish clear central authority and responsibility, financial coordination, regional balance of central and local fiscal relations, create conditions for the implementation of tax and fee reduction policies, and ensure that enterprises and the people The sense of gain has laid a decisive foundation for the completion of a well-off society, and celebrated the 70th anniversary of the founding of the People's Republic of China with outstanding achievements.

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