(A) Income division. The local part of the value-added tax, business tax included in the scope of sharing, provincial and city and county state or province rata share respectively; would place part of the corporate income tax and personal income tax and the local part of the provincial city of the state share adjusted for the provincial and city states or provinces and counties are proportionally share; adjust the resource tax sharing ratio; previously ego battery practiced sharing LAT and urban land use tax decentralization prefectures, counties and cities; Other financial income provinces and prefectures, counties Dividing Range unchanged VAT: Tobacco companies Hunan Valin Group (including an independent accounting enterprises) VAT continue as provincial revenues. The electric power, petrochemical, metallurgy, nonferrous metals and other value-added tax Other income originally planned under the provincial city of the state, counties, and cities and states of origin, counties VAT together with the provincial and city and county each state or province pro-rata share of business tax: In addition to other aspects of railway operations outside the central railway belongs achieved sales tax, highway and railway design, construction and supervision sectors to achieve continued as a provincial sales tax revenue. The other origin provincial key projects of national and provincial sales tax, finance and insurance systems and other provincial corporate business tax business tax planning prefectures, counties, the cities and states of origin, county sales tax along with the provincial and city state or provinces and counties to share pro rata corporate income tax: tobacco company in Hunan Valin Group (including an enterprise has a legal personality) as well as some provinces and cities out of institutions (the Central regional operating companies) continue to be the province, such as corporate income tax level of income. The origin of Hunan provincial investment company, financial holding companies such as tax planning letter prefectures, counties under. Provincial corporate income tax and the city and county each state or province rata share of personal income tax: personal income tax provincial and city states or provinces with cities and counties to share pro rata base approval. Value-added tax, business tax, resource tax, land tax, urban land use tax and the new decentralized corporate income tax base, etc., in order to complete the actual number of months of the year based on the projected number of complete and objective factors to consider special calculation OK. Other highlights of the new decentralization project design, construction and supervision sectors to achieve zero sales tax base sharing ratio under the new decentralized system identified, will be designated tax planning and tax savings offset the prefectures, counties, prefectures, counties and cities on Tax planning is greater than the difference between the portion of the tax savings plan as the base for the return of the provincial city of the state, counties, cities and prefectures, counties draw less than the tax on the difference between savings plan part of the municipal tax states, counties and cities in the province as a base solution. Subsequent years, the provincial cities and states against, counties VAT, business tax, corporate income tax and personal income tax assessment of the implementation of taxes on income amounted to less than the base city of the state, county, provincial and return a corresponding reduction or increase its base its base the solution (b) expenditures divided. According to the provincial and city states, counties and cities division of powers, in accordance with the requirements of the public finances, the province and the city state is reasonable assurance that the financial expenditure expenditure divided province counties include: provincial general public services spending, the burden of provincial public security, education , science and technology, culture, health, social security, environmental protection, urban and rural community affairs, agriculture, forestry and water affairs, transportation and other expenses prefectures, counties expenditures include: the city state, county general public services spending, the city state , the expenditure of public safety, education, science, culture, health, social security, environmental protection, urban and rural community affairs, agriculture, forestry and water affairs, transportation and other counties burden (c) direct control of the county. In addition to municipal districts and counties under the jurisdiction of Xiangxi Autonomous Prefecture, Changsha County, Wangcheng remained Provinces and prefectures, counties and prefectures tube financial management system, the remaining counties to implement fiscal, provincial governing county reform. After the reform and direct control of city states, counties and cities of a. Specific management as follows:
Financial system. To as the base year, the various types of income before the reform of the city and county division, grants (the solution), tax rebates and other base, in accordance with the principle of protection of vested interests, the city and county negotiated confirmed, the provincial finance for reunification transfer. Reform outlook and counties in the financial management system independent of each other, municipalities and districts no longer belongs county revenue sharing and new central counties financial transfer payments. Transfer payments to the provinces under grants (including general transfer payments and special transfer payments) by the provincial Department of Finance Department of Finance in conjunction with the provincial departments or provinces to reach the city state under the direct allocation of county funds scheduling. Cities and states, counties and cities directly to the central treasury, the provincial newspaper revenue solution, the provincial finance directly determine the cities and states, counties and capital funds remain scheduling solution proportion of debt management. The end of the previous loans from international financial organizations, foreign government loans, bonds and money-lending central, provincial capital and other financial compensation, after the expiration of the municipal state, counties and cities directly return the provincial finance. In effect, the new municipal debt states, counties and cities to finance directly relevant formalities provincial fiscal revenue and repayment plans. Provincial State Taxation Bureau, Provincial Local Taxation Bureau, the Provincial Local Taxation Bureau and other non-revenue collection departments, in accordance with national policies, according to the province and city of the state, county economic development objectives, the tasks under the direct income reached prefectures, counties financial settlement. Various types of financial matters shall be settled by the provincial fiscal and cities and states, counties and cities for reunification continue to increase efforts to support Xiangxi Autonomous Prefecture. According to the provisions of Regional Ethnic Autonomy, the province is still in place on the Xiangxi Autonomous Provinces states, counties and cities in the state to govern the financial management system, while the province of Xiangxi Autonomous Prefecture continue to give priority to support and take care of (a) to increase the difficult areas of support. To reduce the financial gap between regions, the provincial finance centralized financial system due to the adjustment of income increment, all counties in financial difficulties for relief, poverty alleviation and development of national and provincial key counties, the county's minority solution vapor cigarettes on the financial system and increasing financial difficulties County City subsidy transfer payments (b) set up to promote the advantages of regional and county economic incentives to accelerate development. Provincial fiscal transfer payment system to establish incentive-based, rapid growth of tax revenues, contributed greatly to the advantage of giving the region linked to reward according to their contribution. While increasing the five awards two subsidy policy implementation efforts. Municipalities and districts are encouraged to continue to support the county's economic development (c) Adjustment Province prefectures, counties and cities two tax return. Under the new VAT and excise tax revenues caliber, re-approved cities and states, the central two taxes base and two taxes return coefficient on the county plan, the provincial finance are no longer concentrated by a factor of cities and states, counties and cities two taxes return (a) common understanding, strengthen organization and leadership. Improve the financial system, the implementation of provincial governing county reform is implemented in the province following the tax system since the financial management system of another major reform. Party committees, governments and relevant departments must unify their thinking, enhance understanding, strengthen guidance, earnestly implement the policies and work of convergence. Provincial Department of Finance, Provincial State Taxation Bureau, Provincial Local Taxation Bureau, the People's Bank of China Changsha Branch and other departments to co-ordinate planning, careful arrangements, strengthen cooperation, and quickly adopt specific measures for implementation as soon as possible to ensure a smooth advance reform, successfully implemented. Provincial demands for reform in other sectors to adapt, change ideas and methods of work, according to finance direct control of the county, the arrangement of the work required to implement the counties (two) clear responsibilities, give full play to the role of the municipal. After the financial direct control of the county, county finance for municipalities and districts will remain operational guidance, and supervision and management work bridging functions. Up city finance department may exercise certain functions under the mandate or authority of the provincial finance department. By City financial departments should perform their duties, to strengthen the county belongs operational guidance and supervision, carefully arranged to complete the various tasks province (c) carefully clean, reasonably determine the transfer of the base. The municipalities and districts and counties to fully clean up the existing division of the balance of payments, financial grants, earmarks and other settlement matters and the transfer of opinions put forward by one reasonably determine the transfer of the base. Municipalities and districts of the original grants to counties and supporting borne by the policy requirements, to arrange an annual base continues to counties. In addition to laws and regulations, the future requirements of municipalities and districts in principle no longer bear the additional task of matching funds for the counties (d) strict discipline, prohibit unauthorized preferential policies. Government and taxation departments at all levels should strictly implement the fiscal and tax laws and regulations prohibit the unauthorized introduction of incentives such as tax breaks or refunded, nor by changing the revenue account and other income transfers (five) to speed up the construction of direct control of the county. information network platform. Finance, taxation, the People's Bank and other departments to accelerate the construction of the provincial, city, county and treasury, tax, library information network platform system interoperability, as provincial governing county provide strong IT support.
Wednesday, February 19, 2014
CPC Hunan Provincial Committee of Hunan Provincial
CPC Hunan Provincial Committee of Hunan Provincial People's Government on improving the implementation of the direct control of the county financial system reform
(A) Income division. The local part of the value-added tax, business tax included in the scope of sharing, provincial and city and county state or province rata share respectively; would place part of the corporate income tax and personal income tax and the local part of the provincial city of the state share adjusted for the provincial and city states or provinces and counties are proportionally share; adjust the resource tax sharing ratio; previously ego battery practiced sharing LAT and urban land use tax decentralization prefectures, counties and cities; Other financial income provinces and prefectures, counties Dividing Range unchanged VAT: Tobacco companies Hunan Valin Group (including an independent accounting enterprises) VAT continue as provincial revenues. The electric power, petrochemical, metallurgy, nonferrous metals and other value-added tax Other income originally planned under the provincial city of the state, counties, and cities and states of origin, counties VAT together with the provincial and city and county each state or province pro-rata share of business tax: In addition to other aspects of railway operations outside the central railway belongs achieved sales tax, highway and railway design, construction and supervision sectors to achieve continued as a provincial sales tax revenue. The other origin provincial key projects of national and provincial sales tax, finance and insurance systems and other provincial corporate business tax business tax planning prefectures, counties, the cities and states of origin, county sales tax along with the provincial and city state or provinces and counties to share pro rata corporate income tax: tobacco company in Hunan Valin Group (including an enterprise has a legal personality) as well as some provinces and cities out of institutions (the Central regional operating companies) continue to be the province, such as corporate income tax level of income. The origin of Hunan provincial investment company, financial holding companies such as tax planning letter prefectures, counties under. Provincial corporate income tax and the city and county each state or province rata share of personal income tax: personal income tax provincial and city states or provinces with cities and counties to share pro rata base approval. Value-added tax, business tax, resource tax, land tax, urban land use tax and the new decentralized corporate income tax base, etc., in order to complete the actual number of months of the year based on the projected number of complete and objective factors to consider special calculation OK. Other highlights of the new decentralization project design, construction and supervision sectors to achieve zero sales tax base sharing ratio under the new decentralized system identified, will be designated tax planning and tax savings offset the prefectures, counties, prefectures, counties and cities on Tax planning is greater than the difference between the portion of the tax savings plan as the base for the return of the provincial city of the state, counties, cities and prefectures, counties draw less than the tax on the difference between savings plan part of the municipal tax states, counties and cities in the province as a base solution. Subsequent years, the provincial cities and states against, counties VAT, business tax, corporate income tax and personal income tax assessment of the implementation of taxes on income amounted to less than the base city of the state, county, provincial and return a corresponding reduction or increase its base its base the solution (b) expenditures divided. According to the provincial and city states, counties and cities division of powers, in accordance with the requirements of the public finances, the province and the city state is reasonable assurance that the financial expenditure expenditure divided province counties include: provincial general public services spending, the burden of provincial public security, education , science and technology, culture, health, social security, environmental protection, urban and rural community affairs, agriculture, forestry and water affairs, transportation and other expenses prefectures, counties expenditures include: the city state, county general public services spending, the city state , the expenditure of public safety, education, science, culture, health, social security, environmental protection, urban and rural community affairs, agriculture, forestry and water affairs, transportation and other counties burden (c) direct control of the county. In addition to municipal districts and counties under the jurisdiction of Xiangxi Autonomous Prefecture, Changsha County, Wangcheng remained Provinces and prefectures, counties and prefectures tube financial management system, the remaining counties to implement fiscal, provincial governing county reform. After the reform and direct control of city states, counties and cities of a. Specific management as follows:
Financial system. To as the base year, the various types of income before the reform of the city and county division, grants (the solution), tax rebates and other base, in accordance with the principle of protection of vested interests, the city and county negotiated confirmed, the provincial finance for reunification transfer. Reform outlook and counties in the financial management system independent of each other, municipalities and districts no longer belongs county revenue sharing and new central counties financial transfer payments. Transfer payments to the provinces under grants (including general transfer payments and special transfer payments) by the provincial Department of Finance Department of Finance in conjunction with the provincial departments or provinces to reach the city state under the direct allocation of county funds scheduling. Cities and states, counties and cities directly to the central treasury, the provincial newspaper revenue solution, the provincial finance directly determine the cities and states, counties and capital funds remain scheduling solution proportion of debt management. The end of the previous loans from international financial organizations, foreign government loans, bonds and money-lending central, provincial capital and other financial compensation, after the expiration of the municipal state, counties and cities directly return the provincial finance. In effect, the new municipal debt states, counties and cities to finance directly relevant formalities provincial fiscal revenue and repayment plans. Provincial State Taxation Bureau, Provincial Local Taxation Bureau, the Provincial Local Taxation Bureau and other non-revenue collection departments, in accordance with national policies, according to the province and city of the state, county economic development objectives, the tasks under the direct income reached prefectures, counties financial settlement. Various types of financial matters shall be settled by the provincial fiscal and cities and states, counties and cities for reunification continue to increase efforts to support Xiangxi Autonomous Prefecture. According to the provisions of Regional Ethnic Autonomy, the province is still in place on the Xiangxi Autonomous Provinces states, counties and cities in the state to govern the financial management system, while the province of Xiangxi Autonomous Prefecture continue to give priority to support and take care of (a) to increase the difficult areas of support. To reduce the financial gap between regions, the provincial finance centralized financial system due to the adjustment of income increment, all counties in financial difficulties for relief, poverty alleviation and development of national and provincial key counties, the county's minority solution vapor cigarettes on the financial system and increasing financial difficulties County City subsidy transfer payments (b) set up to promote the advantages of regional and county economic incentives to accelerate development. Provincial fiscal transfer payment system to establish incentive-based, rapid growth of tax revenues, contributed greatly to the advantage of giving the region linked to reward according to their contribution. While increasing the five awards two subsidy policy implementation efforts. Municipalities and districts are encouraged to continue to support the county's economic development (c) Adjustment Province prefectures, counties and cities two tax return. Under the new VAT and excise tax revenues caliber, re-approved cities and states, the central two taxes base and two taxes return coefficient on the county plan, the provincial finance are no longer concentrated by a factor of cities and states, counties and cities two taxes return (a) common understanding, strengthen organization and leadership. Improve the financial system, the implementation of provincial governing county reform is implemented in the province following the tax system since the financial management system of another major reform. Party committees, governments and relevant departments must unify their thinking, enhance understanding, strengthen guidance, earnestly implement the policies and work of convergence. Provincial Department of Finance, Provincial State Taxation Bureau, Provincial Local Taxation Bureau, the People's Bank of China Changsha Branch and other departments to co-ordinate planning, careful arrangements, strengthen cooperation, and quickly adopt specific measures for implementation as soon as possible to ensure a smooth advance reform, successfully implemented. Provincial demands for reform in other sectors to adapt, change ideas and methods of work, according to finance direct control of the county, the arrangement of the work required to implement the counties (two) clear responsibilities, give full play to the role of the municipal. After the financial direct control of the county, county finance for municipalities and districts will remain operational guidance, and supervision and management work bridging functions. Up city finance department may exercise certain functions under the mandate or authority of the provincial finance department. By City financial departments should perform their duties, to strengthen the county belongs operational guidance and supervision, carefully arranged to complete the various tasks province (c) carefully clean, reasonably determine the transfer of the base. The municipalities and districts and counties to fully clean up the existing division of the balance of payments, financial grants, earmarks and other settlement matters and the transfer of opinions put forward by one reasonably determine the transfer of the base. Municipalities and districts of the original grants to counties and supporting borne by the policy requirements, to arrange an annual base continues to counties. In addition to laws and regulations, the future requirements of municipalities and districts in principle no longer bear the additional task of matching funds for the counties (d) strict discipline, prohibit unauthorized preferential policies. Government and taxation departments at all levels should strictly implement the fiscal and tax laws and regulations prohibit the unauthorized introduction of incentives such as tax breaks or refunded, nor by changing the revenue account and other income transfers (five) to speed up the construction of direct control of the county. information network platform. Finance, taxation, the People's Bank and other departments to accelerate the construction of the provincial, city, county and treasury, tax, library information network platform system interoperability, as provincial governing county provide strong IT support.
(A) Income division. The local part of the value-added tax, business tax included in the scope of sharing, provincial and city and county state or province rata share respectively; would place part of the corporate income tax and personal income tax and the local part of the provincial city of the state share adjusted for the provincial and city states or provinces and counties are proportionally share; adjust the resource tax sharing ratio; previously ego battery practiced sharing LAT and urban land use tax decentralization prefectures, counties and cities; Other financial income provinces and prefectures, counties Dividing Range unchanged VAT: Tobacco companies Hunan Valin Group (including an independent accounting enterprises) VAT continue as provincial revenues. The electric power, petrochemical, metallurgy, nonferrous metals and other value-added tax Other income originally planned under the provincial city of the state, counties, and cities and states of origin, counties VAT together with the provincial and city and county each state or province pro-rata share of business tax: In addition to other aspects of railway operations outside the central railway belongs achieved sales tax, highway and railway design, construction and supervision sectors to achieve continued as a provincial sales tax revenue. The other origin provincial key projects of national and provincial sales tax, finance and insurance systems and other provincial corporate business tax business tax planning prefectures, counties, the cities and states of origin, county sales tax along with the provincial and city state or provinces and counties to share pro rata corporate income tax: tobacco company in Hunan Valin Group (including an enterprise has a legal personality) as well as some provinces and cities out of institutions (the Central regional operating companies) continue to be the province, such as corporate income tax level of income. The origin of Hunan provincial investment company, financial holding companies such as tax planning letter prefectures, counties under. Provincial corporate income tax and the city and county each state or province rata share of personal income tax: personal income tax provincial and city states or provinces with cities and counties to share pro rata base approval. Value-added tax, business tax, resource tax, land tax, urban land use tax and the new decentralized corporate income tax base, etc., in order to complete the actual number of months of the year based on the projected number of complete and objective factors to consider special calculation OK. Other highlights of the new decentralization project design, construction and supervision sectors to achieve zero sales tax base sharing ratio under the new decentralized system identified, will be designated tax planning and tax savings offset the prefectures, counties, prefectures, counties and cities on Tax planning is greater than the difference between the portion of the tax savings plan as the base for the return of the provincial city of the state, counties, cities and prefectures, counties draw less than the tax on the difference between savings plan part of the municipal tax states, counties and cities in the province as a base solution. Subsequent years, the provincial cities and states against, counties VAT, business tax, corporate income tax and personal income tax assessment of the implementation of taxes on income amounted to less than the base city of the state, county, provincial and return a corresponding reduction or increase its base its base the solution (b) expenditures divided. According to the provincial and city states, counties and cities division of powers, in accordance with the requirements of the public finances, the province and the city state is reasonable assurance that the financial expenditure expenditure divided province counties include: provincial general public services spending, the burden of provincial public security, education , science and technology, culture, health, social security, environmental protection, urban and rural community affairs, agriculture, forestry and water affairs, transportation and other expenses prefectures, counties expenditures include: the city state, county general public services spending, the city state , the expenditure of public safety, education, science, culture, health, social security, environmental protection, urban and rural community affairs, agriculture, forestry and water affairs, transportation and other counties burden (c) direct control of the county. In addition to municipal districts and counties under the jurisdiction of Xiangxi Autonomous Prefecture, Changsha County, Wangcheng remained Provinces and prefectures, counties and prefectures tube financial management system, the remaining counties to implement fiscal, provincial governing county reform. After the reform and direct control of city states, counties and cities of a. Specific management as follows:
Financial system. To as the base year, the various types of income before the reform of the city and county division, grants (the solution), tax rebates and other base, in accordance with the principle of protection of vested interests, the city and county negotiated confirmed, the provincial finance for reunification transfer. Reform outlook and counties in the financial management system independent of each other, municipalities and districts no longer belongs county revenue sharing and new central counties financial transfer payments. Transfer payments to the provinces under grants (including general transfer payments and special transfer payments) by the provincial Department of Finance Department of Finance in conjunction with the provincial departments or provinces to reach the city state under the direct allocation of county funds scheduling. Cities and states, counties and cities directly to the central treasury, the provincial newspaper revenue solution, the provincial finance directly determine the cities and states, counties and capital funds remain scheduling solution proportion of debt management. The end of the previous loans from international financial organizations, foreign government loans, bonds and money-lending central, provincial capital and other financial compensation, after the expiration of the municipal state, counties and cities directly return the provincial finance. In effect, the new municipal debt states, counties and cities to finance directly relevant formalities provincial fiscal revenue and repayment plans. Provincial State Taxation Bureau, Provincial Local Taxation Bureau, the Provincial Local Taxation Bureau and other non-revenue collection departments, in accordance with national policies, according to the province and city of the state, county economic development objectives, the tasks under the direct income reached prefectures, counties financial settlement. Various types of financial matters shall be settled by the provincial fiscal and cities and states, counties and cities for reunification continue to increase efforts to support Xiangxi Autonomous Prefecture. According to the provisions of Regional Ethnic Autonomy, the province is still in place on the Xiangxi Autonomous Provinces states, counties and cities in the state to govern the financial management system, while the province of Xiangxi Autonomous Prefecture continue to give priority to support and take care of (a) to increase the difficult areas of support. To reduce the financial gap between regions, the provincial finance centralized financial system due to the adjustment of income increment, all counties in financial difficulties for relief, poverty alleviation and development of national and provincial key counties, the county's minority solution vapor cigarettes on the financial system and increasing financial difficulties County City subsidy transfer payments (b) set up to promote the advantages of regional and county economic incentives to accelerate development. Provincial fiscal transfer payment system to establish incentive-based, rapid growth of tax revenues, contributed greatly to the advantage of giving the region linked to reward according to their contribution. While increasing the five awards two subsidy policy implementation efforts. Municipalities and districts are encouraged to continue to support the county's economic development (c) Adjustment Province prefectures, counties and cities two tax return. Under the new VAT and excise tax revenues caliber, re-approved cities and states, the central two taxes base and two taxes return coefficient on the county plan, the provincial finance are no longer concentrated by a factor of cities and states, counties and cities two taxes return (a) common understanding, strengthen organization and leadership. Improve the financial system, the implementation of provincial governing county reform is implemented in the province following the tax system since the financial management system of another major reform. Party committees, governments and relevant departments must unify their thinking, enhance understanding, strengthen guidance, earnestly implement the policies and work of convergence. Provincial Department of Finance, Provincial State Taxation Bureau, Provincial Local Taxation Bureau, the People's Bank of China Changsha Branch and other departments to co-ordinate planning, careful arrangements, strengthen cooperation, and quickly adopt specific measures for implementation as soon as possible to ensure a smooth advance reform, successfully implemented. Provincial demands for reform in other sectors to adapt, change ideas and methods of work, according to finance direct control of the county, the arrangement of the work required to implement the counties (two) clear responsibilities, give full play to the role of the municipal. After the financial direct control of the county, county finance for municipalities and districts will remain operational guidance, and supervision and management work bridging functions. Up city finance department may exercise certain functions under the mandate or authority of the provincial finance department. By City financial departments should perform their duties, to strengthen the county belongs operational guidance and supervision, carefully arranged to complete the various tasks province (c) carefully clean, reasonably determine the transfer of the base. The municipalities and districts and counties to fully clean up the existing division of the balance of payments, financial grants, earmarks and other settlement matters and the transfer of opinions put forward by one reasonably determine the transfer of the base. Municipalities and districts of the original grants to counties and supporting borne by the policy requirements, to arrange an annual base continues to counties. In addition to laws and regulations, the future requirements of municipalities and districts in principle no longer bear the additional task of matching funds for the counties (d) strict discipline, prohibit unauthorized preferential policies. Government and taxation departments at all levels should strictly implement the fiscal and tax laws and regulations prohibit the unauthorized introduction of incentives such as tax breaks or refunded, nor by changing the revenue account and other income transfers (five) to speed up the construction of direct control of the county. information network platform. Finance, taxation, the People's Bank and other departments to accelerate the construction of the provincial, city, county and treasury, tax, library information network platform system interoperability, as provincial governing county provide strong IT support.
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