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Order of the State Administration of Taxation | | 国家税务总局令 |
| (No. 31) | | （第31号） |
| The Rules of Procedure for Tax Payment into and Tax Refund from the Treasury, as deliberated and adopted at the 1st executive meeting in 2014 of the State Administration of Taxation on February 27, 2014, are hereby issued, and shall come into force on September 1, 2014. | | 《税款缴库退库工作规程》，已经2014年2月27日国家税务总局2014年度第1次局务会议审议通过，现予公布，自2014年9月1日起施行。 |
| Director: Wang Jun | | 局长 王军 |
| March 25, 2014 | | 2014年3月25日 |
| Rules of Procedure for Tax Payment into and Tax Refund from the Treasury | | 税款缴库退库工作规程 |
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| Chapter I General Provisions | | 第一章 总则 |
| Article 1 In order to regulate the administration of tax payment into and tax refund from the treasury, safeguard the safety and integrity of state tax revenues, protect the lawful rights and interests of taxpayers, and adapt to the digital development of taxation, these Rules are developed in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, the Budget Law of the People's Republic of China, the Regulation of the People's Republic of China on State Treasury, and other relevant laws and regulations. | | 第一条 为规范税款缴库及退库管理，保障国家税收收入的安全完整，维护纳税人合法权益，适应税收信息化发展需要，根据《中华人民共和国税收征收管理法》《中华人民共和国预算法》《中华人民共和国国家金库条例》等法律法规，制定本规程。 |
| Article 2 These Rules apply to the tax payment into and tax refund from the treasury by tax authorities, taxpayers, withholding agents, and authorized collectors and delegated agents. | | 第二条 税务机关、纳税人、扣缴义务人、代征代售人办理税款缴库和退库业务，适用本规程。 |
| Article 3 For the purpose of these Rules, the term “tax payment into the treasury” means the act whereby tax authorities, withholding agents, authorized collectors, and delegated agents, issue statutory tax vouchers, and turn over the taxes, late fees, fines and confiscated money (hereinafter referred to as “taxes”) they have collected into the state treasury (hereinafter referred to as the “treasury”) in accordance with laws and regulations or the relevant tax collection agency agreements, and the act whereby taxpayers directly pay taxes payable into the treasury through banks; while the term “tax refund from the treasury” means the act whereby tax authorities, regarding the tax revenue refund services provided by them upon authorization by public finance authorities, issue statutory tax vouchers, and refund taxes refundable to taxpayers through the treasury in accordance with laws and regulations. | | 第三条 本规程所称税款缴库是指税务机关、扣缴义务人、代征代售人依照法律法规或者委托代征税款协议，开具法定税收票证，将征收的税款、滞纳金、罚没款等各项收入（以下统称税款）缴入国家金库（以下简称国库），以及纳税人直接通过银行将应缴纳的税款缴入国库；税款退库是指税务机关对经财政部门授权办理的税收收入退库业务，依照法律法规，开具法定税收票证，通过国库向纳税人退还应退税款。 |
| Tax authorities shall, in accordance with the relevant state policies and the budget management requirements, apply these Rules to matters concerning the budgetary account and budgetary level of taxes, the recipient treasury, and the transfer of taxes in and out of the treasury. | | 税务机关按照国家政策规定和预算管理要求，对税款预算科目、预算级次、收款国库等事项，通过国库进行调整的税款调库业务，适用本规程。 |
| Article 4 Tax payment into and tax refund from the treasury shall be handled under the principles of legality, compliance, safety, efficiency and convenience. | | 第四条 税款缴库、退库应当遵循依法、规范、安全、效率、简便的原则。 |
| Article 5 By the type of vouchers based on which they are handled, tax payment into and tax refund from the treasury include two modes: manually and electronically. | | 第五条 税款缴库、退库按照办理凭证的不同分为手工缴库、退库和电子缴库、退库。 |
| Article 6 The state actively promotes the electronic handling of tax payment into and tax refund from the treasury on the basis of horizontally-networked electronic tax payment system. | | 第六条 国家积极推广以横向联网电子缴税系统为依托的税款电子缴库、退库工作。 |
| Tax authorities shall strengthen cooperation with the treasury, banks and other relevant departments, maintain the stability of the tax collection management system and the horizontally-networked electronic tax payment system, guarantee the safety, integrity and inalterability of electronic information about tax payment into and tax refund from the treasury, and ensure the accuracy of taxes paid into and refunded from the treasury by electronic means. | | 税务机关应当加强与国库、银行等部门间的协作，保持税收征管系统与横向联网电子缴税系统稳定，确保电子缴库、退库信息安全、完整和不可篡改，保证电子缴库、退库税款准确。 |
| Article 7 Tax authorities shall handle tax payment into and tax refund from the treasury in accordance with the scope of tax collection and administration, and the budgetary accounts and levels of taxes as prescribed by the state. | | 第七条 税务机关应当按照国家规定的税收征收管理范围和税款预算科目、预算级次办理税款缴库、退库。 |
| Article 8 Tax authorities shall directly deposit taxes they have collected into the treasury in accordance with the relevant state provisions, and may not deposit them into any account other than the treasury or other than the tax account prescribed by the state. | | 第八条 税务机关应当将征收的税款按照国家规定直接缴入国库，不得缴入在国库以外或者国家规定的税款账户以外的任何账户。 |
| No tax authority may occupy, misappropriate or withhold taxes. | | 任何税务机关不得占压、挪用和截留税款。 |
| Article 9 Tax authorities shall strengthen the administration of tax payment into and tax refund from the treasury, and establish mechanisms for coordination as well as checks and balances between different departments and posts. | | 第九条 税务机关应当加强税款缴库、退库管理，建立部门、岗位配合和制约机制。 |
| Article 10 The revenue planning and accounting departments of the tax authorities at all levels shall, within their scopes of functions and duties, be responsible for developing management rules for tax payment into and tax refund from the treasury, handling businesses related to tax payment into and tax refund from the treasury, reporting the handling results of such businesses, and oversee the compliance, accuracy and timeliness of tax payment into and tax refund from the treasury. | | 第十条 各级税务机关收入规划核算部门根据本级职责范围，负责制定税款缴库、退库管理制度，办理税款缴库、退库相关业务，反映税款缴库、退库结果，监督税款缴库、退库的规范性、准确性和及时性。 |
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| Chapter II Tax Payment into the Treasury | | 第二章 税款缴库 |
| Article 11 Tax Pay-in Warrants (for Bank Intermediary Receipt Only), Tax Pay-in Warrants (for Export Goods and Labor Services Only), and Electronic Tax Pay-in Warrants are statutory vouchers on the payment of taxes into the treasury. | | 第十一条 《税收缴款书（银行经收专用）》、《税收缴款书（出口货物劳务专用）》和《税收电子缴款书》是税款缴库的法定凭证。 |
| Article 12 When issuing vouchers on the payment of taxes into the treasury, tax authorities, withholding agents, authorized collectors, delegated agents, and taxpayers that independently fill out and issue tax vouchers shall check the contents of the issued vouchers against the issuing basis. | | 第十二条 税务机关、扣缴义务人、代征代售人、自行填开税收票证的纳税人开具税款缴库凭证，应当对开具内容与开具依据进行核对。 |
| The said contents include the type of registration, the identification number of the paying entity (individual), the name, account-opening bank and account number of the paying entity (individual), the tax authority, the recipient treasury, the code and name of the budgetary account, the budgetary level, the name of the item, the deadline for tax payment, the amount of actually paid taxes, among others. | | 核对内容包括登记注册类型、缴款单位（人）识别号、缴款单位（人）名称、开户银行、账号、税务机关、收款国库、预算科目编码、预算科目名称、预算级次、品目名称、税款限缴日期、实缴金额等。 |
| The said issuing basis includes the tax return, the report on withheld taxes, the approval document on application for deferred payment of taxes, the notice of tax-related matters, the tax handling decision, the tax administrative punishment decision, the tax administrative reconsideration decision, the effective court decision, and other paper materials or electronic information bearing contents of the tax payment certificate. | | 开具依据包括纳税申报表、代扣代收税款报告表、延期缴纳税款申请审批表、税务事项通知书、税务处理决定书、税务行政处罚决定书、税务行政复议决定书、生效的法院判决书以及其他记载税款缴库凭证内容的纸质资料或电子信息。 |
| Article 13 Tax payment into the treasury is handled manually when a tax authority, taxpayer, withholding agent, or authorized collector and delegated agent submits a Tax Pay-in Warrant (for Bank Intermediary Receipt Only) or Tax Pay-in Warrant (for Export Goods and Labor Services Only) to a bank, and the bank then collects taxes on the basis of such warrant and deposits them into the treasury. | | 第十三条 税务机关、纳税人、扣缴义务人、代征代售人等向银行传递《税收缴款书（银行经收专用）》《税收缴款书（出口货物劳务专用）》，由银行据以收纳报解税款后缴入国库的缴库方式为手工缴库。 |
| Tax payment into the treasury is handled electronically when a tax authority sends information about the amount of taxes payable by a taxpayer, withholding agent or authorized collector and delegated agent to the treasury through the horizontally-networked electronic tax payment system, the treasury forwards such information to a bank, and the bank then collects taxes on the basis of such warrant and pays them into the treasury. | | 税务机关将记录纳税人、扣缴义务人、代征代售人应缴税款信息的《税收电子缴款书》通过横向联网电子缴税系统发送给国库，国库转发给银行，银行据以收纳报解税款后缴入国库的缴库方式为电子缴库。 |
| Article 14 Manual payment of taxes into the treasury includes direct payment and consolidated payment. | | 第十四条 手工缴库包括直接缴库和汇总缴库两种形式。 |
| Under direct payment, a taxpayer shall directly pay taxes at a bank on the basis of a Tax Pay-in Warrant (for Bank Intermediary Receipt Only) or a Tax Pay-in Warrant (for Export Goods and Labor Services Only), and the bank shall collect taxes on the basis of such warrant and then pay them into the treasury. | | 直接缴库的，由纳税人持《税收缴款书（银行经收专用）》或《税收缴款书（出口货物劳务专用）》，直接到银行缴纳税款，银行据以收纳报解税款后缴入国库。 |
| Consolidated payment includes consolidated payment by tax authorities and consolidated payment by withholding agents or authorized collectors and delegated agents: | | 汇总缴库分为税务机关汇总缴库和扣缴义务人、代征代售人汇总缴库： |
| (1) Under consolidated payment by tax authorities, taxpayers, withholding agents, and authorized collectors and delegated agents shall pay or remit taxes to tax authorities, tax authorities shall issue a Tax Pay-in Warrant (for Bank Intermediary Receipt Only) for all taxes collected and remit them to banks, and banks shall collect taxes and pay them into the treasury on the basis of such warrant. For funds under the custody of tax authorities and taxes to be paid into the treasury which should be paid into the treasury, a Tax Pay-in Warrant (for Bank Intermediary Receipt Only) shall be issued for each taxpayer. | | （一）税务机关汇总缴库的，由纳税人、扣缴义务人、代征代售人向税务机关缴纳或者解缴税款，税务机关根据所收税款，汇总开具《税收缴款书（银行经收专用）》，向银行解缴，银行据以收纳报解税款后缴入国库，应予缴库的税务代保管资金和待缴库税款，按纳税人分别开具《税收缴款书（银行经收专用）》； |
| (2) Under consolidated payment by withholding agents, authorized collectors or delegated agents, taxpayers shall pay taxes to withholding agents, authorized collectors or delegated agents, then the withholding agents, authorized collectors or delegated agents shall issue a Tax Pay-in Warrant (for Bank Intermediary Receipt Only) for all taxes withheld or collected and remit them to banks, and banks shall collect taxes on the basis of such warrant and then pay them into the treasury. | | （二）扣缴义务人、代征代售人汇总缴库的，由纳税人向扣缴义务人、代征代售人缴纳税款，扣缴义务人、代征代售人根据所扣、所收税款，汇总开具《税收缴款书（银行经收专用）》，向银行解缴，银行据以收纳报解税款后缴入国库。 |
| Article 15 Under the mode of direct payment, a taxpayer shall make tax payment at a bank within the time limit as stated on the voucher on tax payment into the treasury; beyond the said time limit, the competent tax authority shall calculate the late fees payable by the taxpayer, and issue a voucher on tax payment into the treasury, and the taxpayer shall pay taxes and late fees at a bank. | | 第十五条 直接缴库时，纳税人应当在税款缴库凭证载明的税款限缴日期内，到银行办理税款的缴纳；超过税款限缴日期的，由税务机关计算纳税人应缴滞纳金，开具税款缴库凭证，纳税人到银行办理税款和滞纳金的缴纳。 |
| Under the mode of consolidated payment by tax authorities, tax authorities shall deposit taxes to banks on the day when taxes are collected or the following day. Where a tax authority is unable to do so in time due to geographical inconvenience, it shall deposit the taxes to the bank according to the prescribed time limit and quota. Under the mode of consolidated payment, the withholding agents, authorized collectors, or delegated agents shall deposit taxes to banks before tax authorities settle and write off tax vouchers. Where any of them fails to do so within the prescribed time, it shall pay late fees and penalties by reference to the preceding paragraph. | | 税务机关汇总缴库时，应当于收取税款的当日或次日向银行办理税款解缴；地区偏远无法及时办理的，应当按照限期限额的规定向银行办理税款解缴。扣缴义务人、代征代售人汇总缴库时，应当在到税务机关办理税收票款结报缴销前向银行办理税款解缴；解缴迟延的，参照上款规定，办理滞纳金、违约金的缴纳。 |
| Article 16 Electronic payment of taxes into the treasury includes two forms: payment by transfer and payment by self-service. | | 第十六条 电子缴库包括划缴入库和自缴入库两种形式。 |
| Under payment by transfer, a tax authority shall send information about the amount of taxes payable by a taxpayer, withholding agent, authorized collector or delegated agent to the treasury through the horizontally-networked electronic tax payment system, the treasury forwards such information to the account-opening bank with which the taxpayer, withholding agent, authorized collector or delegated agent has entered into an authorized (commissioned) transfer agreement, and then the bank transfers the amount of taxes payable from the account designated in the agreement to the treasury. | | 划缴入库的，由税务机关将纳税人、扣缴义务人、代征代售人应缴库税款的信息，通过横向联网电子缴税系统发送给国库，国库转发给纳税人、扣缴义务人、代征代售人签订授权（委托）划缴协议的开户银行，开户银行从签约指定账户将款项划至国库。 |
| Under payment by self-service, a taxpayer, withholding agent, authorized collector or delegated agent shall, through a bank or any other institution with POS machines, inquire the competent tax authority about the amount of taxes payable through the horizontally-networked electronic tax payment system, confirm it, and then have taxes paid into the treasury by the bank or the institution with POS machines on a real-time basis. | | 自缴入库的，由纳税人、扣缴义务人、代征代售人通过银行或POS机布设机构，经横向联网电子缴税系统向税务机关查询其应缴税款信息并予以确认，银行或POS机布设机构办理税款实时入库。 |
| When possible, tax authorities may, by the electronic mode, pay to the treasury the funds under their custody and taxes to be paid into the treasury. | | 条件具备时，税务机关可以通过电子缴库方式，办理税务代保管资金和待缴库税款的缴库。 |
| Article 17 Where taxes are paid into the treasury by way of transfer, tax authorities may send information about the amount of taxes payable by each payer to the horizontally-networked electronic tax payment system one by one to transfer taxes to the treasury on a real-time basis, or send information about the amount of taxes payable by several payers to the horizontally-networked electronic tax payment system at one time to transfer taxes to the treasury at a predetermined time. | | 第十七条 釆用划缴入库形式缴库时，税务机关可以将应缴税款信息分户发送至横向联网电子缴税系统办理税款实时划缴入库，也可以将多户应缴税款信息批量发送横向联网电子缴税系统办理税款定时划缴入库。 |
| Article 18 The authorized (commissioned) transfer agreement is a written agreement under which a taxpayer, withholding agent, authorized collector, delegated agent, or any other payer permits the bank with which the payer's designated account is opened to deduct funds from the account and transfer them to the treasury based on the amount of payable taxes as notified by the competent tax authority. The basic factors of such an agreement shall include the serial number of the agreement, the names and addresses of all parties to the agreement, the tax registration number of the payer, the name and number of the account from which funds are to be deducted and transferred to pay taxes, the institution number of the bank with which the payer's account is opened, the institution number and name of the clearing bank, the date when the agreement is concluded, and the rights and obligations of all parties to the agreement, among others. | | 第十八条 授权（委托）划缴协议是纳税人、扣缴义务人、代征代售人等缴款人准予其指定账户的开户银行根据税务机关发送的应缴税信息，从该指定账户中扣划税款缴库的书面约定。协议的基本要素应当包括协议编号、签约各方名称、签约方地址、缴款人税务登记号、划缴税款账户名称及账号、缴款人开户银行行号、清算行行号及名称、签约日期，签约各方的权利和义务等。 |
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