Beijing, Tianjin and the joint development of industrial transfer docking corporate tax revenue sharing approach

On the issuance of "Coordinated Development of Beijing, Tianjin industrial transfer docking corporate tax revenue-sharing approach" notice

FB [2015] No. 92
Beijing, Tianjin, Hebei Province, Department of Finance (Bureau), State Administration of Taxation and local taxation:
Approved by the State Council, to promote the coordinated development of Beijing, Tianjin, and promote the rational flow of resource elements, Tianjin and Hebei region to achieve complementary advantages, positive interaction, win-win development, we have developed a "coordinated development of Beijing, Tianjin industrial transfer docking corporate tax revenue sharing approach "is issued to you, please follow.
Notice is hereby given.
Accessories: Beijing, Tianjin and the joint development of industrial transfer docking corporate tax revenue sharing approach
State Administration of Taxation
June 3, 2015
annex:
Beijing, Tianjin and the joint development of industrial transfer docking corporate tax revenue sharing approach
A share scheme
(A) share of taxes. Included in the scope of inter-regional sharing of taxes including value added tax, corporate income tax, local business tax is divided into three tax section (hereinafter referred to as the "three tax").
(B) the enterprise. Regional governments led by emigration, immigration in line with regional industrial layout condition, and move the first three years the average annual pay "three tax" is greater than or equal to 20 million yuan enterprises, included share range. Specific list of enterprises, from the immigration area, emigration statistics regional provincial governments are jointly confirm. Freedom of movement is a market behavior of enterprises, not included in share range.
(Iii) sharing method. To move out of the region to share the "three tax" to achieve the "three tax" to pay the sum of the previous three years of corporate relocation is the upper limit, the upper limit is reached to share, not to move out of the region to share. The specific measures are:
1. move out of business completed the business registration and tax payment changes and put into production within three years, "three tax" by the regional immigration and emigration regions by 50%: 50% ratio of share.
2. If the share has not yet reached the upper limit of three years, share a further period of two years, after which no longer move out of the region to share appropriate subsidies to move out of the region by the central government one-time grant.
Second, safeguard measures
(A) confirm the transfer amount. Enterprise Migration three years before the payment of the "three tax" situation (including payment and refunding, the same below), to move out of the region by the provincial tax department responsible for statistics and provide the provincial finance department, provincial finance department in the Ministry of Finance to move out of province (City) Office of financial supervision Commissioner to examine. After three years of corporate relocation (or years) to pay the "three tax" case, the immigration area and provincial tax department statistics provide the provincial finance department, provincial finance department in the Ministry of Finance moved the provincial (municipal) financial supervision Office of the Commissioner to examine.
(B) apply for funds settlement. After the end of the year, the Ministry of Finance to pay the amount of the situation in the Ministry of Finance Office of the Ombudsman and the three provinces were recognized financial "three tax" every year according to the finance department reported three provinces migrate enterprises, the central and local settlement by year, for the regional tax revenue between January transfer issues.
(C) regulate migration behavior. Can not be moved around in order to attract business, the development of the region within the jurisdiction of various types of enterprises and their investors (or management) and other violations of state laws and regulations or the implementation of tax incentives, the manufacturing policy of depression, damage to the national interests. Measures for violation of the provisions of the act, by the relevant departments to conduct supervision and inspection, in accordance with regulations to be addressed punished.
(D) strengthen the performance evaluation. Beijing, Tianjin and three provinces the financial sector should regularly review and impact assessment work, pay close attention to new situations and new problems, and actively to find solutions and put forward policy recommendations to improve supporting measures to support the industry, Beijing, Tianjin and docking together to ensure that the Beijing-Tianjin Ji collaborative development work in an orderly manner.
These Measures from the date of issuance. Before the issuance of this approach, tax sharing agreement has been reached or there are clear ways to share and continue to be handled according to the provisions of the original agreement and shared approach. To build industrial park revenue sharing, performed in Beijing, Tianjin and three government advisory opinion.