国务院办公厅转发国家税务总局关于调整国家税务局、地方税务局税
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国办发（1996）4号 In 1994， the departments of taxation in the whole country were reorganized into two sets of tax authorities， the state and local tax authorities， between which the scopes of administration of tax collection were clearly divided up in accordance with the provisions of the Circular of the General Office of the State Council on the Transmission of the Proposals Submitted by the State Taxation Administration Concerning the Establishment of Its Subordinate Tax Authorities in Each Locality and the Local Tax Authorities promulgated by No.[1993]87 of the General Office of the State Council. After the split of institutions， the two sets of tax authorities function in a basically steady way and have played an important role in ensuring the reform in the systems of finance and taxation to be made smoothly. Upon the summary of working practice for over one year， an adjustment is intended to make in the scopes of administration of tax collection between the state and local tax authorities. Proposals are detailed in the following： 1. Taxation on trade fair markets and individual businesses Taxes on individual businesses shall be collected and controlled by the state and local tax authorities respectively according to the scopes of administration divided up under the principle of income distribution. That is， the value-added tax and the consumption tax shall be collected and controlled by the state tax authorities and the business tax， the individual income tax and other types of taxes by the local tax authorities. For the purposes of strengthening the administration of tax collection， lowering the cost of tax collection， avoiding overlapped working scopes and making individual businesses convenient for payment of taxes， the state and local tax authorities may， upon an agreement through consultation， commission one another with collection of taxes within their respective scopes of administration and the commission of collection shall be free from service charges. The preceding provisions shall also apply to individual businesses in trade fair markets. 2. Taxation related to foreign interests The value-added tax， the consumption tax and the income tax on foreign investment enterprises and foreign enterprises shall be collected and controlled by the state tax authorities and the business tax， the individual income tax and other types of local taxes by the local tax authorities. The local tax authorities may commission the collection of taxes to the state tax authorities. 3. Income tax on joint venture enterprises or joint stock enterprises The state tax authorities shall collect and control income taxes on those joint venture enterprises or joint stock enterprises which are incorporated by central and local enterprises or institutions. 4. Tax on securities trading The state tax authorities shall collect and control the securities trading tax （prior to its levy， the stamp tax on securities trading， instead）。 5. Surcharge for education The local tax authorities shall collect and control the surcharge for education with the exception of that paid by railway enterprises， head offices of banks and insurance companies. To simplify collection procedures， the collection of the surcharge for education attached to the value-added tax and the consumption tax may be commissioned to the state tax authorities. The scopes of administration of collecting other types of industrial and commercial taxes shall be determined in accordance with the No.[1993]87 document promulgated by the General Office of the State Council. Our Administration shall separately formulate specified measures to implement the proposals on adjusting the scopes of administration of tax collection. Staff members and property in each of tax authorities shall no longer be rearranged after the adjustment in the scopes of administration of tax collection. If it is really necessary to transfer a few number of personnel， the state tax authorities in the locality and the local tax authorities shall reach an agreement through consultation. The adjustment in the scopes of administration of tax collection shall be implemented as from February 1， 1996. |
