财政部、国家税务总局、中国人民银行关于印发《财税库银税收收入电子缴库横向联网实施方案》的通知-EN

Promulgationdate:06-06-2007Department:Ministry of Finance,StateAdministration of Taxation,People'sBank of ChinaEffective date:06-06-2007Subject:Banking&Finance,IndustrialManagementNotice of the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China on Printing and Distributing the Executive Plan for the Horizontal Networking among Finance Departments, Taxation Authorities, the Treasury and Commercial Banks for the Electronic Payment of Tax Revenues to the Treasury(No. 49 [2007] of the Ministry of Finance)The finance departments (bureaus), state taxation bureaus, and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; Shanghai Headquarters, all branches, business management departments, all central sub-branches in the provincial capital cities, Dalian, Qingdao, Ningbo, Xiamen and Sh enzhen central branches of the People’s Bank of China; and all the exclusively state-owned commercial banks and joint-stock commercial banks:In order to regulate and promote the electronic payment of tax revenues to the treasury and establish an information sharing system among the finance departments, taxation authorities, the treasury and commercial banks, the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China have formulated the Executive Plan for the Horizontal Ne tworking among Finance Departments, Taxation Authorities, the Treasury and Commercial Banks for the Electronic Payment of Tax Revenues to the Treasury, which are hereby printed and distributed to you, please implement them accordingly.The horizontal networking among finance departments, taxation authorities, the treasury and commercial banks for the electronic payment of tax revenues to the treasury will be conducive for simplifying business operations, facilitate the tax payment of taxpayers, conducive for enhancing the speed of paying tax revenues to the treasury, realizing the information sharing among finance departments, taxation authorities and the treasury, and providing a strong support to the relevant departments in strengthening their tax collection and payment administration and making statistical analysis and forecasting. All the relevant departments shall attach great importance toand actively support this work. In 2006, the horizontal networking for electronic tax payment has been implemented as a pilot in some provinces, and relevant preparations before implementation have been organized. In 2007, the implementation scope will be further enlarged on the basis of summing up experiences, improving measures and optimizing operations. All the regions shall, in strict accordance with this Executive Plan and by considering their own actualities, actively promote the horizontal networking among finance departments, taxation authorities, the treasury and commercial banks for the electronic payment of tax revenues to the treasury inside their own jurisdictions, and realize a comprehensive implementation of the horizontal networking among finance departments, taxation authorities, the treasury and commercial banks for the electronic payment of tax revenues to the treasury across the country before 2010.The horizontal networking among finance departments, taxation authorities, the treasury and commercial banks for the electronic payment of tax revenues to the treasury involves a wide coverage and complicated circumstances, and the regions and departments for the implementation thereof shall strengthen the leadership, and make meticulous organization and deployment, timely feed back relevant circumstances and problems to the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China, and ensure that the horizontal networking among finance departments, taxation authorities, the treasury and commercial banks for the electronic payment of tax revenues to the treasury can be smoothly implemented.Shanghai Headquarters, all the branches and sub-branches of the People’s Bank of China shall timely forward this Notice to the relevant financial institutions within their own jurisdictions.Annex: Executive Plan for the Horizontal Networking among Finance Departments, Taxation Authorities, the Treasury and Commercial Banks for the Electronic Payment of Tax Revenues to the TreasuryMinistry of FinanceState Administration of TaxationPeople’s Bank of ChinaJune 6, 2007Annex:Executive Plan for the Horizontal Networking among Finance Departments, Taxation Authorities, the Treasury and Commercial Banks for the Electronic Payment of Tax Revenues to the TreasuryIn order to strengthen the public service capacity of government departments, regulate the administration of the electronic payment of tax revenues to the treasury, enhance the speed of turning over tax revenues to the treasury, establish and improve an information sharing mechanism among finance departments, taxation authorities (including state taxation bureaus and local taxation bureaus, similarly hereinafter) and the treasury of the People’s Bank of China (hereinafter referred to as the treasury), this Executive Plan is enacted.I. Necessity for Implementing the Horizontal Networking among Finance Departments, TaxationAuthorities, the Treasury and Commercial Banks for the Electronic Payment of Tax Revenues to the TreasuryThe “horizontal networking among finance departments, taxation authorities, the treasury and commercial banks for the electronic payment of tax revenues to the treasury (hereinafter referred to as the horizontal networking)” refers to such a method of turning over tax revenues to the treasury in which finance departments, taxation authorities, the treasury and commercial banks (including credit cooperatives, similarly hereinafter) make use of information network technologies to collect and turn over tax revenues to the treasury through the electronic network system, the tax revenues are turned over to the treasury directly, and the information about the collection and payment of tax revenues are shared. In the current manual operating method of turning over tax revenues to the treasury, the main problems are: repeated input of the relevant information by and transmission of paper certificates between taxation authorities and treasuries when turning over tax revenues to the treasuries, the low efficiency of turning over tax revenues to the treasuries, the nontransparent process of collecting and turning over tax revenues to the treasuries, the lack of prior or in-process control, occasional delays in the payment of tax revenues, the fairly long time requirement for turning over tax revenues to the treasury, the imperfect information feedback mechanism for tax revenues, difficulty in timely providing accurate basis for the analysis and forecasting of state budget implementation or the statistical analysis of taxation authorities or the treasury, and inconveniencies for taxpayers to pay taxes, and the taxpayers’ need to separately go through tax payment formalities at taxation authorities and commercial banks. For the moment, some regions have begun to piloted the horizontal networking, and gradually realized the electronic payment, transfer, payment of tax revenues to the treasury and electronic checking of accounts, which have facilitated the tax payment of taxpayers, simplified business operations, accelerated the speed of turning over tax revenues to the treasury, realized the sharing of information about collection of tax revenues among finance departments, taxation authorities and the treasury, and produced certain favorable results. However, because there is no unified disposition and guidance, during the process of exploring the horizontal networking, every region is confronted with some difficulties and problems, which mainly include: 1. diversified horizontal networking system construction and lack of uniform or normalized business standards; 2. repeated development of horizontal networking systems in different regions, which results in the waste of a large sum of money; 3. the retarded system construction; and 4. no guarantee of expenses, and commercial banks’ lack of enthusiasm for this business. The said problems have gone against the normalized development of horizontal networking, affected the normalized management of national horizontal networking, hence, unified policies and rules need to be formulated immediately so as to clarify the targets and modes of horizontal networking, strengthen the guidance and the administration, and effectively promote the implementation of national horizontal networking.II. Guiding Ideology, Targets and Principles for the Horizontal Networking among Finance Departments, Taxation Authorities, the Treasury and Commercial Banks for the Electronic Payment of Tax Revenues to the TreasuryThe guiding ideology for horizontal networking is: to follow the development requirements for public finance under the socialist market economic mechanism, utilize modern information network technologies, realize the electronic payment of tax revenues to the treasury through thehorizontal networking among finance departments, taxation authorities, the treasury and commercial banks, realize the information sharing among finance departments, taxation authorities and the treasury, facilitate the tax payment of taxpayers, accelerate the speed of turning over tax revenues to the treasury, enhance the efficiency in operating financial capital, and establish a normalized and efficient operational mechanism for management of the collection and payment of tax revenues.Targets for the horizontal networking include: simplifying the procedures for tax payment and the payment of tax revenues to the treasury, facilitating the tax payment of taxpayers, enhancing the efficiency in collecting and turning over tax revenues; realizing the real-time transfer and payment of tax revenues, guaranteeing the timely and sufficient payment of tax revenues to the treasury; realizing the information sharing among finance departments, taxation authorities and the treasury, and providing support to relevant departments for their statistical analysis and research and formulation of macro control policies.According to the said guiding ideology and targets, the horizontal networking shall be governed by the following principles:1. Being good for enhancing the service level: simplifying the procedures for the tax payment and the payment of tax revenues to the treasury, providing convenient and swift electronic tax payment services to taxpayers, and enhancing the service level in the collection and payment of tax revenues;2. Being good for timely and sufficiently turning over tax revenues to the treasury: being relied on the information network system, establishing a mutually restricted, scientific and rational flow system for electronic payment of tax revenues to the treasury, enhancing the efficiency in collecting and turning over tax revenues to the treasury, and guaranteeing the timely and sufficiently payment of tax revenues to the treasury;3. Being good for information sharing: making full use of the horizontal networking system, establishing and improving the information sharing mechanism among finance departments, taxation authorities and the treasury, and realizing the sharing of information about the collection and payment of tax revenues;4. Being good for normalized operations: reasonably defining the duties of finance departments, taxation authorities, the treasury and commercial banks, regulating the procedures and business operations for collection and payment of tax revenues, and ensuring that the tax revenues are turned over to a single account of the treasury; and5. Being good for administration and supervision: enhancing the transparency of the payment of tax revenues to the treasury by way of horizontal networking, strengthening the supervision over the whole process of the collection and payment of tax revenues, and guaranteeing the normalization and safety of the collection and payment of tax revenues to the treasury.III. Main Contents of the Horizontal Networking among Finance Departments, Taxation Authorities, the Treasury and Commercial Banks for the Electronic Payment of Tax Revenues to the TreasuryThe main contents of horizontal networking include: establishing horizontal networking systems among finance departments, taxation authorities and the treasury, realizing the electronic paymentof tax revenues to the treasury on the premise that the safety, accuracy, speediness and efficiency are guaranteed, and realizing the information sharing among finance departments, taxation authorities and the treasury.1. Implementing the electronic payment of tax revenues to the treasuryThe electronic payment of tax revenues to the treasury will be realized mainly by the method of transfer. In case the conditions are not met, the method of self-payment shall be adopted. In the method of transmitting the information about electronic payment of tax revenues to the treasury, electronic payment warrants and other information about the electronic payment of tax revenues to the treasury shall be transmitted by taxation authorities to the treasury, and then be forwarded by the treasury to account opening banks of taxpayers and finance departments. Along with the deepening of horizontal networking, the direct networking among finance departments, taxation authorities and the treasury shall be gradually realized, and the procedures for electronic payment of tax revenues to the treasury and the information sharing mode shall also be improved.Specific procedures for the payment of tax revenues to the treasury by way of transfer are: the taxation authority examines the tax filings of taxpayers, produces electronic paid-in warrants according to the information about successful tax filings, sends the information on electronic paid-in warrants to the treasury through the horizontal networking system, then the treasury forwards the information on electronic paid-in warrants to the account opening banks of taxpayers after finding no error upon checking, notifies the account opening banks of taxpayers to deduct taxes from the accounts of taxpayers directly to a single account of the treasury, and sends the information about whether the deduction of taxes is successful or not to the taxation authority; the treasury will, within the prescribed time limit, send all the detailed information on electronic paid-in warrants and the information about whether the deduction of taxes is successful or not to the finance department. In the payment of tax revenues to the treasury by way of transfer, written paid-in warrants may be substituted by electronic paid-in warrants; and a taxpayer shall conclude an agreement on authorizing the deduction of taxes with its account opening bank in advance and notify the written agreement to the taxation authority in writing. In case the taxation authority has already grasped the information about tax filings, the taxpayers may also carry out the electronic payment of tax revenues to the treasury by way of bank-end inquiry, transfer and turn over tax revenues from their bank accounts to the treasury, and substitute written paid-in warrants by electronic paid-in warrants.Specific procedures for the self-payment of tax revenues to the treasury are: the taxation authority issues written paid-in warrants according to legal provisions and produces electronic paid-in warrants, sends the information on electronic paid-in warrants to the treasury through the horizontal networking system; taxpayers themselves make tax payment by cash or transfer upon the strength of written paid-in warrants or the taxation authority make tax payment on a consolidated basis; commercial banks transfer tax revenues to the treasury, and transmit written paid-in warrants to the treasury according to legal provisions; the treasury will, after making checking between the information on written paid-in warrants and that on electronic paid-in warrants and canceling electronic paid-in warrants upon verification, turn over tax revenues to the treasury, and send the information about whether the cancellation of electronic paid-in warrants issuccessful or not to the taxation authority; the treasury will, within the prescribed time limit, send all the detailed information on electronic paid-in warrants and the information about whether the cancellation of electronic paid-in warrants is successful or not to the finance department. In the self-payment of tax revenues to the treasury, written paid-in warrants are processed together with electronic paid-in warrants, and the cancellation upon verification shall be carried out on the basis of written paid-in warrants but to be supplemented by electronic paid-in warrants. The self-payment of tax revenues to the treasury is generally applicable to such business in which rural bazaars, individual industrial and commercial households or urban residents, etc. pay a small amount of taxes or in which taxpayers themselves come to commercial banks for tax payment upon the strength of written paid-in warrants.After the electronic payment of tax revenues to the treasury is adopted, the refund of tax revenues from the treasury, corrections by the treasury, exemption, deduction and transfer of tax revenues and checking of accounts, etc. will be carried out by way of electronic operations through the horizontal networking system, and written vouchers and electronic vouchers will be used together, however, written vouchers will be taken as the basis and the business will be carried out after making checks between written vouchers and electronic vouchers, and relevant information transmission shall be carried out by referring to the procedures for electronic payment of tax revenues to the treasury.After the electronic payment of tax revenues to the treasury is adopted, finance departments, taxation authorities, the treasury and commercial banks shall strengthen the checking of accounts, check accounts on a daily basis, and ensure the safe and accurate payment of tax revenues to the treasury.Finance departments, taxation authorities and the treasury shall, according to the principle of providing convenience to taxpayers and enhancing the efficiency of tax collection and payment, make full use of all sources available and computerization achievements, actively improve the horizontal networking for electronic payment of tax revenues to the treasury.2. Establishing and improving an information sharing mechanismFinance departments, taxation authorities and the treasury shall, through the horizontal networking system, automatically exchange the information according to the prescribed procedures, and realize the sharing of the information about electronic payment of tax revenues to the treasury, the information about the statements of the treasury and other information. Finance departments, taxation authorities and the treasury shall actively create conditions to realize the mutual direct networking as soon as possible, improve information sharing modes and enlarge the scope of information as shared.The “information about electronic payment of tax revenues to the treasury” refers to all kinds of information received or sent out by finance departments, taxation authorities and the treasury about the electronic payment of tax revenues to the treasury through the horizontal networking system, including electronic paid-in warrants, electronic refund warrants, electronic correction notices, electronic exemption, deduction or transfer notices, etc., and is mainly based on electronicpaid-in warrants. The basic information on an electronic paid-in warrant includes: name and code of the tax collection organ, serial number of the paid-in warrant, date of production; name of the taxpayer, identification number of the taxpayer, account name of the payer, account opening bank, account number; the recipient treasury, budgetary level, sharing proportion, budgetary item, tax category, tax item, amount, respective period, and expiry date of payment, etc.The “statements of the treasury” refers to the reports made by the treasury after classifying and gathering the relevant information according to legal provisions. The treasury shall be responsible for sending out the information about its statements concerning budgetary incomes, expenses, refund of tax revenues from it, as well as the exemption, deduction and transfer of tax revenues, etc.The “other information” refers to the information other than that about electronic payment of tax revenues to the treasury and that about the statements of the treasury and to be shared by relevant departments for their statistical analysis or budgetary implementation or analysis.3. Establishing a horizontal networking system among finance departments, taxation authorities, the treasury and commercial banks for the electronic payment of tax revenues to the treasuryOn the premise that the business procedures of finance departments, taxation authorities and the treasury are independent from each other, a horizontal networking system shall be established among them by utilizing modern information network technologies and adopting the horizontal networking mode among them. In order to guarantee the unity of the horizontal networking system across the country, the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China shall be responsible for stud ying and formulating the interface standards and criteria for national unified horizontal networking system, and clarify the runtime environment and configuration requirements of the system.The horizontal networking system is an information network system among several networking departments, and puts a high demand on the network operating and the safety, stability and confidentiality of the information. Finance departments, taxation authorities, the treasury and commercial banks shall attach great importance to and strengthen the network system construction, rigidly prevent system loopholes and hidden safety troubles, practically guarantee the safe and effective system operating. Finance departments, taxation authorities, the treasury and commercial banks shall generally realize their mutual system connection at or above the level of prefecture or city.IV. Relevant Measures for the Horizontal Networking among Finance Departments, Taxation Authorities, the Treasury and Commercial Banks for the Electronic Payment of Tax Revenues to the TreasuryTo promote the horizontal networking, the following work shall be carried out:1. Accelerating the horizontal networking system construction among finance departments, taxation authorities, the treasury and commercial banks for the electronic payment of tax revenues to the treasury. According to the actual requirements for the electronic payment of tax revenues to the treasury, it is necessary to study and enact the Measures for the Administration of theCommercial Banks for the Electronic Payment of Tax Revenues to the Treasury; and simultaneously study and enact the rules for taxation, accounting, treasury accounting, etc.; and a ccelerate the research and revision of the Regulation of the People’s Republic of China on State the Treasury and the detailed rules for the implementation thereof, and provide the legal guarantee for the smooth promotion of horizontal networking when conditions are ripe.2. Promoting the horizontal networking system among finance departments, taxation authorities, the treasury and commercial banks for the electronic payment of tax revenues to the treasury. In order to smoothly establish a horizontal networking system, finance departments, taxation authorities and the treasury shall organize relevant system configuration, runtime environment, and make other initial preparations inside their respective systems. The relevant information systems of taxation authorities and the treasury shall satisfy the demands of the horizontal networking for electronic tax payment to the system disposal capacity and the network transmission capacity, etc. At the same time, commercial banks shall be urged to do a good job in building relevant network systems, so as to provide the technical guarantee to the safe and timely transfer of tax revenues to the treasury.3. Organizing the trainings about implementing the horizontal networking among finance departments, taxation authorities, the treasury and commercial banks for the electronic payment of tax revenues to the treasury. Since the new electronic payment of tax revenues to the treasury has changed the former mode by manually transferring tax revenues to the treasury, the trainings about systems and businesses are required. Finance departments, taxation authorities, the treasury and commercial banks shall organize relevant staff members in their own systems for the trainings, and ensure that relevant staff members can command new systems, new businesses, and provide guarantee of business skills for the smooth implementation of horizontal networking.4. Doing a good job in the supervision over and emergency handling of the collection and payment of tax revenues after the horizontal networking. After the electronic payment of tax revenues to the treasury has been implemented, the transfer and payment of tax revenues to the treasury and other business will be completed mainly through the information network system, and finance departments, taxation authorities and the treasury shall attach great importance to the supervision over the collection and payment of tax revenues, and ensure the timely and full payment of tax revenues. Finance departments shall fully perform the supervisory duty over treasury funds and do a good job in the use and management of shared information. Taxation authorities shall practically strengthen the monitoring over the whole process of the collection of tax revenues, and ensure the timely and full payment of tax revenues to the treasury. The treasury shall strengthen the supervision over and administration of the collection and transfer of tax revenues to the treasury by commercial banks, and ensure the real-time and timely transfer of money and payment of tax revenues to the treasury. At the same time, all the networking departments shall study to establish an emergency handling mechanism for the electronic payment of tax revenues to the treasury, so as to guarantee the normal and orderly collection and payment of tax revenues.Treasury and Commercial Banks for the Electronic Payment of Tax Revenues to the TreasuryThe horizontal networking involves many departments, needs strong operational collaboration, and requires relevant parties to strengthen communications and coordination and to do a good job jointly. A horizontal networking leading group in which finance departments take the lead, and taxation authorities, the treasury and commercial banks, etc. take participation in shall be established to take charge of organization, leadership, communications and coordination during the process of horizontal networking, studying and determining the development orientation and the promotion of horizontal networking, coordinating the major emergency handling, taking the lead in organizing and resolving important problems relating to the horizontal networking, and specifying the division of work and mutual coordination among different networking departments and jointly promoting the smooth implementation of horizontal networking.1. Duties of the finance departmentsThe Ministry of Finance shall, jointly with the State Administration of Taxation and the People’s Bank of China, be responsible for organizing the implementation of horizontal networking across the country, and study and enact the relevant policies and rules for the horizontal networking countrywide. It shall study and enact the national criteria of network interfaces between finance departments and the treasury jointly with the People’s Bank of China, and organize the interface software development for the finance system and other network system construction work; and shall be responsible for organizing the national finance system to do a good job in relevant system preparations for horizontal networking, and guide local finance systems to carry out the horizontal networking.The finance department at the level of province (including the city under separate state planning, similarly hereinafter) shall, jointly with the taxation authority and the treasury at the same level, be responsible for organizing the implementation of horizontal networking within its jurisdiction, study and enact the specific implementation measures for the horizontal networking within its jurisdiction; be responsible for organizing the implementation of horizontal networking at the provincial level, and guide the finance departments at the level of prefecture or city to carry out the horizontal networking.The finance departments at the level of prefecture or city shall be responsible for the implementation of horizontal networking within its jurisdiction jointly with the taxation authority and the treasury at the same level.2. Duties of taxation authoritiesThe State Administration of Taxation shall, jointly with the Ministry of Finance and the People’s Bank of China, organize the implementation of national horizontal networking, and jointly study and enact the relevant policies and rules for the countrywide horizontal networking. It shall be responsible for studying and enacting the rules and measures for tax accounting as well as the use and management of tax payment vouchers, etc.; shall study and enact the national criteria of network int erfaces between finance departments and the treasury jointly with the People’s Bank of China, and organize the interface software development for the finance system and other network。