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索引号 11370000MB2840484D/2018-01128 主体分类 政策解读
发文机关
标题 关于《国家税务总局关于国家重大水利工程建设基金等政府非税收入项目征管职责划转有关事项的公告》的解读
发文字号 发布时间 2018-12-28
关键词 废止时间
关于《国家税务总局关于国家重大水利工程建设基金等政府非税收入项目征管职责划转有关事项的公告》的解读
发文日期:2018-12-28来源:国家税务总局

  现对《国家税务总局关于国家重大水利工程建设基金等政府非税收入项目征管职责划转有关事项的公告》(以下简称《公告》)解读如下:
  一、《公告》发布背景
  为贯彻落实《国税地税征管体制改革方案》,平稳有序?#24179;?#38750;税收入征管职责划转,税务总局以《公告》的形式,明确国家重大水利工程建设基金等非税收入项目划转后的征管与服务事项,便于缴费人了解相关流程,便捷高效地办理缴费业务。
  二、《公告》主要内容
  《公告》的制定贯彻了平稳有序、分工协作、征管高效、服务便民的原则,从明确职责分工、规范征收管理、提高征管效?#30465;?#38477;低征管成本、优化缴费服务的角度出发,明确?#31246;?#20010;方面内容:一是划转的具体项目和时间;二?#21069;?#29031;属地原则相应确定划转项目的主管税务机关;三是划转项目对应的申报表单;四是缴费人申报缴费的具体方式;五是缴纳期限和顺延规则;六是国家重大水利工程建设基金等5项非税收入的汇算清缴安排;七是划转项目的退库办理方法;八是各省税务局可根据本公告相应制定具体实施办法。
  三、《公告》施行日期
  《公告》自2019年1月1日起施?#23567;?/p>

  链接:《国家税务总局关于国家重大水利工程建设基金等政府非税收入项目征管职责划转有关事项的公告》(国家税务总局公告2018年第63号

我要?#26469;?/a>
刘伯温四肖中特料一一
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