About Forward "Ministry of Finance State Administration of Taxation, People’s Bank of China on joint inter-provincial railway transportatio

Shanghai Municipal Finance Bureau, Shanghai State Tax Shanghai Local Tax Bureau People's Bank of China Shanghai Branch
About Forward "Ministry of Finance State Administration of Taxation, People's Bank of China on joint inter-provincial railway transportation enterprise" Camp changed by "Supplementary Circular of the distribution of income after tax" notice

Ref: Shanghai FB [2014] No. 127
Issued: Shanghai Finance Bureau, Shanghai State Tax Shanghai Local Tax Bureau People's Bank of China Shanghai Branch
Date issued: 2014-11-03

The county finance bureau, the county tax bureau, city tax No. 3 Branch, FTA Taxation Branch, China Industrial and Commercial Bank of China Shanghai Branch, Agricultural Bank of China Shanghai Branch, agency branch libraries:
Now, "State Administration of Taxation People's Bank of China joint inter-provincial railway transportation enterprise" Camp changed by "post-tax income distribution issues related to supplementary notice" (FB [2014] No. 96) transmitted to you, and related matters supplementary notice as follows, please also follow execution.
First, the "Camp changed to increase", the city's inter-provincial joint railway enterprise income tax allocation
Municipality joint inter-provincial railway transportation of the corporate headquarters and its subordinate level segment of the station-level maintenance and construction tax 1% according to the warning sings rate of VAT and the corresponding city, education surtax revenue, municipal and corporate headquarters, subordinate station segment proportional relationship between the tax district where the provisions of the existing financial system by sharing, in which: VAT and city maintenance and construction tax and counties in proportion to the market share 35:65 100% Education surtax revenue of municipal revenue.
Municipality joint inter-provincial railway transportation prepaid VAT aggregated corporate headquarters is still in accordance with the "State Administration of Taxation on Adjusting the People's Bank of China Railway Transport Enterprise Income Tax Measures division notice" (FB [2012] No. 383) in clear income distribution approach to distribution. Among them, the Shanghai-Hangzhou Railway Passenger Dedicated Line Company Limited registered headquarters in the city, which pay local revenue attributable to the city, county municipal and corporate tax proportional relationship where according to the provisions of the existing financial system to share; Shanghai-Nanjing Intercity Railway Co., Ltd. and Shanghai high-speed railway headquarters are registered in other provinces and cities, the city should continue to share local tax revenue three municipal taxation bureau responsible for managing municipal income attribution.
Second, other matters
About joint inter-provincial railway transportation enterprise in 2014 from January to August the city paid allocated adjustment of local tax revenue, the Treasury until year-end closing, combined with the city's joint inter-provincial railway transportation enterprise income tax, further research related to city county tax adjustment matters.
Notice is hereby given.
Shanghai Finance Bureau
Shanghai State Tax Bureau
Shanghai Local Tax Bureau
People's Bank of China Shanghai Branch
November 3, 2014