Notice of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on Adjusting the Methods for the Division of Tax Revenues from Railway Transport Enterprises

财政部、国家税务总局、中国人民银行关于调整铁路运输企业税收收入划分办法的通知

Promulgating Institution: Ministry of Finance; State Administration of Taxation; The People's Bank of China

Document Number: Cai Yu [2012] No. 383

Promulgating Date: 09/07/2012

Effective Date: 09/07/2012

颁布机关: 财政部; 国家税务总局; 中国人民银行

文      号: 财预[2012]383号

颁布时间: 09/07/2012

实施时间: 09/07/2012

Text

正文

To the finance departments (bureaus), offices of the State Administration of Taxation and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately designated in the State Plan, and the Shanghai Head Office, all branches, business management departments and central sub-branches in provincial capitals and Shenzhen, Dalian, Qingdao, Xiamen and Ningbo central sub-branches of the People's Bank of China,

With a view to straightening out the division of revenues from taxes paid by railway transport enterprises, appropriately handling the relationship of profit distribution among different regions and properly administering the collection, payment, turnover to the treasury and distribution of taxes paid by railway transport enterprises, the methods for the division of tax revenues from railway transport enterprises were adjusted from January 1, 2012. The relevant issues on budget administration are hereby notified as follows:

    各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,中国人民银行上海总部,各分行、营业管理部,省会(首府)城市中心支行,深圳、大连、青岛、厦门、宁波市中心支行:

    为理顺铁路运输企业税收收入划分,妥善处理地区间利益分配关系,做好铁路运输企业税收收入的征缴入库和分配管理工作,从2012年1月1日起,调整铁路运输企业税收收入划分办法,现就有关预算管理事宜通知如下:

1. Adjustment in the division of tax revenues between the Central Government and local governments

(1) Adjustment in the division of revenues from taxes on railway transport enterprises paid by the Ministry of Railways in a consolidated manner

The business tax (excluding business tax on the railway construction fund, sic passim), urban maintenance and construction tax and education surcharges on railway transport enterprises paid by the Ministry of Railways in a consolidated manner are adjusted from revenues of the Central Government into revenues of local governments. The business tax on the railway construction fund paid by the Ministry of Railways in a consolidated manner shall still be regarded as revenues of the Central Government. The enterprise income tax on railway transport enterprises (including the enterprise income tax paid by the China Railway Express Co. Ltd.) paid by the Ministry of Railways in a consolidated manner shall be shared between the Central Government and local governments at the ratio of 60 to 40.

(2) Adjustment in the division of tax revenues from Trans-provincial Joint Venture Railway Enterprises

The business tax, urban maintenance and construction tax and education surcharges paid by joint venture railway enterprises that have operations in different provinces, autonomous regions or municipalities directly under the Central Government (hereinafter referred to as "Trans-provincial Joint Venture Railway Enterprises") shall be revenues of local governments. The enterprise income tax paid by such enterprises shall be shared between the Central Government and local governments at the ratio of 60 to 40.

       一、中央与地方收入划分调整

    (一)铁道部集中缴纳的铁路运输企业税收收入划分调整。

    铁道部集中缴纳的铁路运输企业营业税(不含铁路建设基金营业税,下同)、城市维护建设税、教育费附加由中央收入调整为地方收入,铁道部集中缴纳的铁路建设基金营业税仍作为中央收入;铁道部集中缴纳的铁路运输企业所得税(含中铁快运股份有限公司缴纳的企业所得税)由中央与地方按照60:40的比例实行分享。

    (二)跨省合资铁路企业税收收入划分调整。

    跨省(自治区、直辖市,下同)合资铁路企业缴纳的营业税、城市维护建设税、教育费附加为地方收入。企业所得税由中央与地方按照60:40的比例实行分享。

2. Methods for the distribution of revenues of local governments

(1) Methods for the distribution of revenues from taxes on railway transport enterprises paid by the Ministry of Railways in a consolidated manner

With regard to revenues from business tax, urban maintenance and construction tax and education surcharges on railway transport enterprises and 40% of enterprise income tax on such enterprises paid by the Ministry of Railways in a consolidated manner that are sharable by local governments, the Central Government shall distribute such tax revenues among all provinces, autonomous regions, municipalities directly under the Central Government in proportion to railway passenger and freight turnover, passenger and freight traffic, etc.. The ratios of distribution shall be adjusted every two years according to changes in the aforesaid factors. The respective weight of these factors is as follows: passenger turnover: 36%; freight turnover: 54%; passenger traffic: 4%; and freight traffic: 6%. Refer to Appendix 1 for specific ratios of distribution among all regions in 2012.

(2) Methods for the distribution of tax revenues from Trans-provincial Joint Venture Railway Enterprises

The revenues from business tax paid by Trans-provincial Joint Venture Railway Enterprises and the part of enterprise income tax paid by such enterprises that is sharable by local governments shall be distributed among the regions concerned in proportion to railway passenger and freight turnover, operating mileage, etc.. The ratios of distribution shall be adjusted every two years according to changes in the aforesaid factors. The respective weight of these factors is as follows: passenger turnover: 28%; freight turnover: 42%; and operating mileage: 30%. Refer to Appendix 2 for specific ratios of distribution among the regions concerned in 2012.

The urban maintenance and construction tax and education surcharges paid by such enterprises shall all be the revenues of the local governments in the places where such enterprises are registered.

       二、地方收入分配办法

    (一)铁道部集中缴纳的铁路运输企业税收收入分配办法。

    铁道部集中缴纳的铁路运输企业营业税、城市维护建设税、教育费附加和企业所得税地方分享40%部分,由中央财政按照各省、自治区、直辖市铁路客、货运周转量,客、货运发送量等因素所占比例在地区间分配,分配比例每两年根据上述因素变化情况进行调整。相关因素权重为:客运周转量占36%,货运周转量占54%,客运发送量占4%,货运发送量占6%。2012年各省分配比例详见附件1。

    (二)跨省合资铁路企业税收收入分配办法。

    跨省合资铁路企业缴纳的营业税和地方分享的所得税收入,按照相关省份铁路客、货运周转量和运营里程等因素所占比例在相关地区分配,分配比例每两年根据上述因素变化情况进行调整。相关因素权重为:客运周转量占28%,货运周转量占42%,运营里程占30%。2012年相关省份分配比例详见附件2。

    城市维护建设税和教育费附加100%为该企业注册地地方收入。

3. Adjustment of budget accounts

(1) "1010301 railway business tax" is changed into "business tax on railway transport enterprises", under which, "101030101 business tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" is set up, which is an account of revenues of local governments and reflects the business tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner; "101030102 business tax on Trans-provincial Joint Railway Enterprises" is added, which is an account of revenues of local governments and reflects the business tax paid by Trans-provincial Joint Venture Railway Enterprises; "1010305 business tax on the railway construction fund" is added, which is an account of revenues of the Central Government and reflects the business tax on the railway construction fund paid by the Ministry of Railways in a consolidated manner; "1010306 revenues to be distributed from business tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" is added, which is an account of revenues of the Central Government and reflects the revenues to be distributed from business tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner, and shall not be calculated by the Central Government or local governments as revenues from business tax paid by railway transport enterprises, to avoid repeated calculation.

(2) "101041701 enterprise income tax on railway transport enterprises" is changed into "101041701 enterprise income tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner", which is an account of revenues to be shared between the Central Government and local governments and reflects the enterprise income tax on railway transport enterprises (including the enterprise income tax paid by the China Railway Express Co. Ltd.) paid by the Ministry of Railways in a consolidated manner; "101043317 enterprise income tax on Trans-provincial Joint Venture Railway Enterprises" is added, which is an account of revenues to be shared between the Central Government and local governments and reflects the enterprise income tax paid by joint venture railway enterprises; "101041702 revenues to be distributed from enterprise income tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" is added, which is an account of revenues of the Central Government and reflects 40% of the revenues from enterprise income tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner that are to be distributed to local governments, and shall not be calculated by the Central Government or local governments as revenues from enterprise income tax paid by railway transport enterprises, to avoid repeated calculation.

(3) Explanations about "1010901 urban maintenance and construction tax on State-owned enterprises" are modified , and "the urban maintenance and construction tax collected from the Ministry of Railways is the revenue of the Central Government" is deleted; "101090101 urban maintenance and construction tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" is added, which is an account of revenues of local governments and reflects the urban maintenance and construction tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner that is sharable by local governments; "1010918 revenues to be distributed from urban maintenance and construction tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" is added, which is an account of revenues of the Central Government and reflects the revenues to be distributed from urban maintenance and construction tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner, and shall not be calculated by the Central Government or local governments as revenues from urban maintenance and construction tax paid by railway transport enterprises, to avoid repeated calculation; "101090109 urban maintenance and construction tax paid by State-owned enterprises other than enterprises in the jurisdiction of the Ministry of Railways" is added, which is an account of revenues to be shared between the Central Government and local governments.

(4) Under the account of revenues from education surcharges, "103020304 education surcharges on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" is added, which is an account of revenues of local governments and reflects the revenues from education surcharges on railway transport enterprises paid by the Ministry of Railways in a consolidated manner that are sharable by local governments; "103020305 revenues to be distributed from education surcharges on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" is added, which is an account of revenues of the Central Government and reflects the revenues to be distributed from education surcharges on railway transport enterprises paid by the Ministry of Railways in a consolidated manner, and shall not be calculated by the Central Government or local governments as revenues from education surcharges paid by railway transport enterprises, to avoid repeated calculation.

(5) The revenues from overdue fines and penalties collected under the aforesaid accounts shall be recorded under "1010320 revenues from fines and penalties for late payment of business tax", "101045003 revenues from fines and penalties for and interest on late payment of enterprise income tax by central enterprises", "1010920 revenues from fines and penalties for late payment of urban maintenance and construction tax" and "103020399 revenues from fines and penalties for late payment of education surcharges" respectively.

       三、预算科目调整

    (一)将“1010301铁道营业税”改为“铁路运输企业营业税”。下设“101030101铁道部集中缴纳的铁路运输企业营业税”,地方收入科目,反映铁道部集中缴纳的铁路运输企业营业税;增设“101030102跨省合资铁路营业税”,地方收入科目,反映跨省合资铁路企业缴纳的营业税;增设“1010305铁路建设基金营业税”,中央收入科目,反映铁道部集中缴纳的铁路建设基金营业税。增设“1010306铁道部集中缴纳的铁路运输企业营业税待分配收入”,中央收入科目,反映待分配的铁道部集中缴纳的铁路运输企业营业税收入,在中央或地方财政统计铁路运输企业营业税收入时对本科目不作统计,以免重复计算。

    (二)将“101041701铁道运输企业所得税”修改为“101041701铁道部集中缴纳的铁路运输企业所得税”,中央与地方共用收入科目,反映铁道部集中缴纳的铁路运输企业所得税(含中铁快运股份有限公司缴纳的企业所得税);增设“101043317跨省合资铁路企业所得税”,中央与地方共用收入科目,反映合资铁路企业缴纳的企业所得税。增设“101041702铁道部集中缴纳的铁路运输企业所得税待分配收入”,中央收入科目,反映待分配的铁道部集中缴纳的铁路运输企业所得税地方分享40%部分,在中央或地方财政统计铁路运输企业所得税收入时对本科目不作统计,以免重复计算。

    (三)对“1010901国有企业城市维护建设税”科目的说明进行修改,删除“对铁道部征收的城市维护建设税为中央收入”的内容;增设“101090101铁道部集中缴纳的铁路运输企业城市维护建设税”,地方收入科目,反映地方分享的铁道部集中缴纳的铁路运输企业城市维护建设税。增设“1010918铁道部集中缴纳的铁路运输企业城市维护建设税待分配收入”,中央收入科目,反映待分配的铁道部集中缴纳的铁路运输企业城市维护建设税收入,在中央或地方财政统计铁路运输企业城市维护建设税收入时对本科目不作统计,以免重复计算。增设“101090109除铁道部以外的其他国有企业城市维护建设税”,中央与地方共用收入科目。

    (四)在教育费附加收入科目下,增设“103020304铁道部集中缴纳的铁路运输企业教育费附加”,地方收入科目,反映地方分享的铁道部集中缴纳的铁路运输企业教育费附加收入。增设“103020305铁道部集中缴纳的铁路运输企业教育费附加待分配收入”,中央收入科目,反映待分配的铁道部集中缴纳的铁路运输企业教育费附加收入,在中央或地方财政统计铁路运输企业教育费附加收入时对本科目不作统计,以免重复计算。

    (五)上述科目涉及的滞纳金和罚款收入,分别填列“1010320营业税税款滞纳金、罚款收入”、“101045003中央企业所得税税款滞纳金、罚款、加收利息收入”、“1010920城市维护建设税税款滞纳金、罚款收入”和“103020399教育费附加滞纳金、罚款收入”科目。

4. Procedures for turnover of tax revenues to the treasury

(1) Procedures for turnover to the treasury of taxes on railway transport enterprises paid by the Ministry of Railways in a consolidated manner

On the payment statements, the business tax, urban maintenance and construction tax and education surcharges on railway transport enterprises paid by the Ministry of Railways in a consolidated manner shall be filled in the budget accounts "1010306 revenues to be distributed from business tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner", "1010918 revenues to be distributed from urban maintenance and construction tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" and "103020305 revenues to be distributed from education surcharges on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" respectively; "central 100% (to be distributed)" shall be filled in the column of "budget level"; such tax revenues shall be distributed by the Central Government to relevant regions on a regular basis according to the ratios determined and recorded under relevant accounts of revenues of local governments. On the payment statements, the enterprise income tax paid by the Ministry of Railways in a consolidated manner shall be filled in the budget account "101041701 enterprise income tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner"; "central 60%, central 40% (to be distributed)" shall be filled in the column of "budget level".

After receipt of enterprise income tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner, the treasury department shall record 60% thereof under "101041701 enterprise income tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" and 40% thereof under "101041702 revenues to be distributed from enterprise income tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner"; among which, the tax revenues recorded under "101041702 revenues to be distributed from enterprise income tax on railway transport enterprises paid by the Ministry of Railways in a consolidated manner" shall be distributed by the Central Government to relevant regions on a regular basis according to the ratios determined and recorded under relevant accounts of revenues of local governments.

(2) Procedures for turnover to the treasury of taxes paid by Trans-provincial Joint Venture Railway Enterprises

With regard to the business tax and enterprise income tax paid by Trans-provincial Joint Venture Railway Enterprises, the competent tax authorities in the places where they are registered and in places other than the places where they are registered shall determine the respective amount of tax revenues that they should turn over to the treasury according to the ratios of distribution determined by the Central Government, and turn over the same to the treasury locally. The specific methods for the turnover to the treasury of tax revenues that are sharable by local governments shall be promulgated separately.

       四、缴库程序

    (一)铁道部集中缴纳的铁路运输企业税收缴库程序。

    铁道部集中缴纳的铁路运输企业营业税、城市维护建设税和教育费附加填开缴款书时,分别按“1010306铁道部集中缴纳的铁路运输企业营业税待分配收入”、“1010918铁道部集中缴纳的铁路运输企业城市维护建设税待分配收入”、“103020305铁道部集中缴纳的铁路运输企业教育费附加待分配收入”填写,“级次”栏按“中央100%(待分配)”填写,由中央财政按照核定的比例定期分配给各地区,列入相关地方收入科目。铁道部集中缴纳的企业所得税填开缴款书时,预算科目栏按“101041701铁道部集中缴纳的铁路运输企业所得税”填写,“级次”栏按“中央60%、中央40%(待分配)”填写。

    国库部门收到铁道部集中缴纳的铁路运输企业所得税税款后,将其中60%列入“101041701铁道部集中缴纳的铁路运输企业所得税”,40%列入“101041702铁道部集中缴纳的铁路运输企业所得税待分配收入”。列入“101041702铁道部集中缴纳的铁路运输企业所得税待分配收入”部分,由中央财政按照核定的比例定期分配给各地区,列入相关地方收入科目。

    (二)跨省合资铁路企业税收缴库程序。

    跨省合资铁路企业缴纳的营业税和企业所得税,由注册地和非注册地主管税务机关根据中央财政核定的分配比例确定当地应缴库金额后,就地办理缴库,各地分享税收的具体入库办法另行下达。

5. Miscellaneous

(1) With regard to the business tax, enterprise income tax (including the enterprise income tax paid by the China Railway Express Co. Ltd.), urban maintenance and construction tax and education surcharges on railway transport enterprises for 2011 or preceding years that were paid by the Ministry of Railways in a consolidated manner, the overpaid tax payment, the tax payment in arrears and the tax payment evaded shall be governed by the new methods for the division of tax revenues between the Central Government and local governments and for the distribution of tax revenues among local governments.

With regard to the business tax, urban maintenance and construction tax and education surcharges on railway transport enterprises and the part of the enterprise income tax on railway transport enterprises (including the enterprise income tax paid by the China Railway Express Co. Ltd.) sharable by local governments for 2012 that have already been paid by the Ministry of Railways in a consolidated manner to the central treasury, the Ministry of Finance and the People's Bank of China shall adjust them as revenues of relevant local governments according to the ratios of distribution as determined.

(3) With regard to the business tax and enterprise income tax (the part of 40% sharable by local governments) for 2012 that have already been paid by Trans-provincial Joint Venture Railway Enterprises to the treasuries in the places where they are registered, the part of which sharable by other regions according to the ratios of distribution determined by the Central Government shall be turned over by the local governments in the places where such enterprises are registered to the Central Government at the time of year-end settlement and then be distributed by the Central Government to relevant regions.

(4) The Ministry of Finance shall, in early January each year, distribute the revenues to be distributed from the business tax, enterprise income tax (including the enterprise income tax paid by the China Railway Express Co. Ltd.), urban maintenance and construction tax and education surcharges on railway transport enterprises paid by the Ministry of Railways in a consolidated manner to the central treasury as of December 31 of the preceding year, and transfer relevant funds to local treasuries within the treasury fund pay-in and clearing period (from January 1 to January 10). The local treasuries shall record such funds as local budgetary revenues in the preceding year after receipt thereof. The local governments shall record such funds in their final accounts of revenues in the preceding year. After the submission of the last daily reports on central budgetary revenues by all provincial branches to the Central Treasury on December 31 of the preceding year, the business tax, enterprise income tax (including the enterprise income tax paid by the China Railway Express Co. Ltd.), urban maintenance and construction tax and education surcharges on railway transport enterprises paid by the Ministry of Railways in a consolidated manner within the clearing period shall be handled as tax revenues paid to the treasury in the new year.

(5) With regard to tax revenues from joint venture railways on which a trans-provincial distribution agreement has been reached, the methods for sharing of tax revenues from joint venture railways and turnover of the tax revenues to the treasury as agreed upon may apply.

(6) The tax revenues from trans-provincial joint venture railways that are newly put into operation shall be distributed among the regions concerned in proportion to operating mileage in the same year, and be distributed among the regions concerned in proportion to railway passenger and freight turnover, operating mileage, etc., starting from the second year.

(7) The finance commissioner's offices of the Ministry of Finance in all regions shall strengthen the supervision and inspection of the distribution of tax revenues from Trans-provincial Joint Venture Railway Enterprises.

Appendix:

1. Table of Ratios of Distribution of Revenues from Taxes on Railway Transport Enterprises Paid by the Ministry of Railways in a Consolidated Manner

2. Table of Ratios of Distribution of Tax Revenues from Trans-Provincial Joint Venture Railways

Ministry of Finance

State Administration of Taxation

People's Bank of China

September 7, 2012

       五、其他

    （一）2011年度及以前铁道部集中缴纳的铁路运输企业超缴、欠缴和漏缴的营业税、企业所得税（含中铁快运股份有限公司缴纳的企业所得税）、城市维护建设税和教育费附加，按照新的中央与地方收入划分和地方收入分配办法执行。

    （二）对2012年铁道部已经集中缴入中央国库的铁路运输企业营业税、城市维护建设税、教育费附加和地方分享的企业所得税（含中铁快运股份有限公司缴纳的企业所得税），由财政部、中国人民银行按照核定的分配比例调整为各地方收入。

    （三）对2012年已经就地缴入注册地国库的跨省合资铁路营业税和企业所得税（地方分享40%部分）中，按照中央财政核定的比例应属于其他省市分享的部分，年终结算时，由注册地财政上解中央财政，再由中央财政分配到相关地区。

    （四）财政部于每年1月初按中央总金库截至上年12月31日的铁道部集中缴纳的铁路运输企业营业税、企业所得税（含中铁快运股份有限公司缴纳的企业所得税）、城市维护建设税和教育费附加待分配收入进行分配，并在库款报解整理期（1月1日至1月10日）内划转至地方国库;地方国库收到下划资金后，金额纳入上年度地方预算收入。地方财政列入上年度收入决算。各省市分库在12月31日向中央总金库报解最后一份中央预算收入日报表后，整理期内再收纳的铁道部集中缴纳的铁路运输企业营业税、企业所得税（含中铁快运股份有限公司缴纳的企业所得税）、城市维护建设税和教育费附加，统一作为新年度的缴库收入处理。

    （五）已经达成跨省分配协议的合资铁路税收，可按照明确后的跨省合资铁路收入分享入库办法执行。

    （六）当年新投入运营的跨省合资铁路，其缴纳的税收暂按里程因素所占比例在相关地区分配，第二年开始按照相关省份铁路客、货运周转量和运营里程等因素所占比例在相关地区分配。

    （七）财政部驻各地财政监察专员办事处要加强对跨省合资铁路企业税收分配情况的监督检查。

     附件:1.铁道部集中缴纳的铁路运输企业税收收入分配比例情况表

    2.跨省合资铁路税收收入分配比例情况表

    财政部

国家税务总局

中国人民银行

    2012年9月7日