國有土地使用權出讓收入等四項政府非稅收入劃轉稅務部門征收
中證網訊(xun)(記(ji)者(zhe) 趙白執南)財政(zheng)部(bu)(bu)網站(zhan)6月4日消息,財政(zheng)部(bu)(bu)、自然資(zi)(zi)源(yuan)(yuan)部(bu)(bu)、稅(shui)(shui)務(wu)(wu)總(zong)局、人民(min)銀行(xing)近日發布《關(guan)(guan)于將(jiang)國(guo)有土地使(shi)用(yong)權(quan)出讓收(shou)(shou)(shou)入、礦(kuang)產(chan)資(zi)(zi)源(yuan)(yuan)專項(xiang)收(shou)(shou)(shou)入、海域(yu)使(shi)用(yong)金(jin)(jin)(jin)、無居(ju)民(min)海島(dao)使(shi)用(yong)金(jin)(jin)(jin)四項(xiang)政(zheng)府非稅(shui)(shui)收(shou)(shou)(shou)入劃轉(zhuan)稅(shui)(shui)務(wu)(wu)部(bu)(bu)門(men)(men)征(zheng)(zheng)收(shou)(shou)(shou)有關(guan)(guan)問題的(de)(de)通知》,將(jiang)由自然資(zi)(zi)源(yuan)(yuan)部(bu)(bu)門(men)(men)負(fu)責征(zheng)(zheng)收(shou)(shou)(shou)的(de)(de)國(guo)有土地使(shi)用(yong)權(quan)出讓收(shou)(shou)(shou)入、礦(kuang)產(chan)資(zi)(zi)源(yuan)(yuan)專項(xiang)收(shou)(shou)(shou)入、海域(yu)使(shi)用(yong)金(jin)(jin)(jin)、無居(ju)民(min)海島(dao)使(shi)用(yong)金(jin)(jin)(jin)四項(xiang)政(zheng)府非稅(shui)(shui)收(shou)(shou)(shou)入,全部(bu)(bu)劃轉(zhuan)給稅(shui)(shui)務(wu)(wu)部(bu)(bu)門(men)(men)負(fu)責征(zheng)(zheng)收(shou)(shou)(shou)。自然資(zi)(zi)源(yuan)(yuan)部(bu)(bu)(本級(ji))按照規定負(fu)責征(zheng)(zheng)收(shou)(shou)(shou)的(de)(de)礦(kuang)產(chan)資(zi)(zi)源(yuan)(yuan)專項(xiang)收(shou)(shou)(shou)入、海域(yu)使(shi)用(yong)金(jin)(jin)(jin)、無居(ju)民(min)海島(dao)使(shi)用(yong)金(jin)(jin)(jin),同步(bu)劃轉(zhuan)稅(shui)(shui)務(wu)(wu)部(bu)(bu)門(men)(men)征(zheng)(zheng)收(shou)(shou)(shou)。
劃(hua)轉(zhuan)(zhuan)采用先試(shi)點(dian)后推(tui)開(kai)的方式。自2021年(nian)7月1日(ri)起(qi),選擇在河北、內蒙古、上海、浙江、安徽、青島、云南(nan)省(sheng)(sheng)(自治區(qu)、直(zhi)轄市、計劃(hua)單列市)以(yi)省(sheng)(sheng)(區(qu)、市)為單位開(kai)展征(zheng)管職(zhi)責劃(hua)轉(zhuan)(zhuan)試(shi)點(dian),探索完善征(zheng)繳流程(cheng)、職(zhi)責分工(gong)等,為全(quan)面推(tui)開(kai)劃(hua)轉(zhuan)(zhuan)工(gong)作(zuo)(zuo)積(ji)累經驗(yan)。暫(zan)未開(kai)展征(zheng)管劃(hua)轉(zhuan)(zhuan)試(shi)點(dian)地(di)區(qu)要(yao)積(ji)極(ji)做好四項政府非稅收入(ru)征(zheng)收劃(hua)轉(zhuan)(zhuan)準備工(gong)作(zuo)(zuo),自2022年(nian)1月1日(ri)起(qi)全(quan)面實施(shi)征(zheng)管劃(hua)轉(zhuan)(zhuan)工(gong)作(zuo)(zuo)。