论文部分内容阅读
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,中国人民银行各分行、营业管理部,省会(首府)城市中心支行,深圳、大连、青岛、宁波、厦门市中心支行:为贯彻落实财政部、国家税务总局、中国人民银行《关于所得税收入分享改革后有关预算管理问题的通知》(财预明电[2001]3号),切实做好所得税征收、划分、报解和入库工作,现就有关问题进一步明确如下:一、税务部门在征收所得税时,每笔税款填开一份缴款书。对各级财政共享的所得税,缴款书“实缴金额”栏按每笔所得税税款的总金额填写,不填各级财政分享的具体金额,但“预算级次”栏必须填写各级财政的分享比例,以便国库部门划分各级财政分享的收入。
Municipalities, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the State Administration of Taxation, the local taxation bureaus, branches of the People’s Bank of China, business management departments, urban center branches of provincial capitals (capital cities), Shenzhen, Dalian, Qingdao, Ningbo, Xiamen Downtown Branch: In order to implement the Circular of the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China on Relevant Budget Management after the Reform of Income Sharing in Income Tax (Cai Yu Ming Dian [2001] No. 3), the effective collection and payment of income tax , The newspaper solution and warehousing work, the relevant issues are now further defined as follows: First, the tax department in the collection of income tax, each tax to open a payment book. Fiscal revenue sharing at all levels, payment book “paid amount ” column according to the total amount of each income tax to fill in, not to fill the specific amount of financial sharing at all levels, but “budget level ” column must Fill in the share of financial sharing at all levels so that the treasury department can divide the revenue from financial sharing at all levels.