Significance of non-tax revenue transfer to tax authorities

Collecting non-tax revenue by tax authorities is the requirement of the financial capital attribute of non-tax revenue, which has multiple important meanings such as improving the efficiency of non-tax revenue collection and management and ensuring the safety of non-tax revenue. Non-tax revenue levied by tax authorities is the requirement of financial capital attribute of non-tax revenue. Non-tax revenue should be managed in a multi-sector mode of "tax collection, financial management, departmental support and audit" as far as possible.

Legal basis:

Notice on issues related to the collection of revenue from the transfer of state-owned land use rights, special revenue from mineral resources, sea area use fees and uninhabited island use fees from tax authorities.

Article 1 All four government non-tax revenues (hereinafter referred to as the four government non-tax revenues) collected by the natural resources department, including the revenue from the transfer of state-owned land use rights, special revenue from mineral resources, sea area use fees and uninhabited islands use fees, shall be transferred to the tax department for collection. The Ministry of Natural Resources (at the same level) is responsible for collecting the special income of mineral resources, the use fee of sea areas and the use fee of uninhabited islands in accordance with the regulations, and handing them over to the tax authorities for collection.

Article 2 The collection, management and transfer work will be piloted first and then pushed away. From July 1 20265438, Hebei, Inner Mongolia, Shanghai, Zhejiang, Anhui, Qingdao and Yunnan provinces (autonomous regions, municipalities directly under the Central Government and cities with separate plans) were selected as units to carry out the pilot transfer of tax collection and management responsibilities, explore and improve the tax collection and management process and division of responsibilities, and accumulate experience for comprehensively pushing forward the transfer work. The pilot areas that have not yet carried out the collection and transfer should actively prepare for the collection and transfer of four government non-tax revenues, and fully implement the collection and transfer from June 5438+1 October1day, 2022.

Article 3 The tax authorities shall collect four kinds of government non-tax revenue according to the principle of territoriality. Non-tax revenue, such as special income from mineral resources, royalties from sea areas and royalties from uninhabited islands, originally collected by the Ministry of Natural Resources (at the same level) shall be borne by Beijing Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) after the transfer of collection and management responsibilities.