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Announcement of Five Departments Including the State Taxation Administration on Collection Administration Matters Concerning the Transfer of the Functions of Collecting Idle Land Fees and Urban Garbage Disposal Fees [Not Yet Effective]
国家税务总局等五部门关于土地闲置费、城镇垃圾处理费划转有关征管事项的公告 [尚未生效]
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Announcement of Five Departments Including the State Taxation Administration on Collection Administration Matters Concerning the Transfer of the Functions of Collecting Idle Land Fees and Urban Garbage Disposal Fees 

国家税务总局等五部门关于土地闲置费、城镇垃圾处理费划转有关征管事项的公告

(Announcement No. 12 [2021] of the State Taxation Administration, the Ministry of Finance, the Ministry of Natural Resources, the Ministry of Housing and Urban-Rural Development and the People's Bank of China) (国家税务总局、财政部、自然资源部、住房和城乡建设部、中国人民银行公告2021年第12号)

For the purposes of implementing the relevant arrangements and requirements of the CPC Central Committee and the State Council for the transfer of the functions of non-tax revenue collection administration, and the Opinions on Further Deepening the Reform of Tax Collection Administration issued by the General Office of the CPC Central Committee and the General Office of the State Council, in accordance with the Notice by the Ministry of Finance of Transferring the Functions of Collecting Idle Land Fees and Urban Garbage Disposal Fees to Taxation Departments (No. 8 [2021], MOF), the functions of collecting idle land fees which are subject to collection by departments of natural resources and the urban garbage disposal fees managed as administrative charges which are subject to collection by departments of housing and urban-rural development, among others (hereinafter referred to as “urban garbage disposal fees”) shall be transferred to taxation departments from July 1, 2021. Relevant collection administration matters concerning the transfer of such functions are hereby announced as follows: 为贯彻落实党中央、国务院关于政府非税收入征管职责划转有关部署要求,以及中办、国办印发的《关于进一步深化税收征管改革的意见》》,根据《财政部关于土地闲置费城镇垃圾处理费划转税务部门征收的通知》(财税〔2021〕8号),自2021年7月1日起,自然资源部门负责征收的土地闲置费、住房和城乡建设等部门负责征收的按行政事业性收费管理的城镇垃圾处理费(以下简称城镇垃圾处理费)划转至税务部门征收。现就划转有关征管事项公告如下:
I. As for idle land fees, a department of natural resources shall issue a Written Decision on the Collection and Payment of Idle Land Fees and other documents to the payment obligor (holder of the right to use the land), and push the Written Decision on the Collection and Payment of Idle Land Fees and other fee source information to the taxation department. The payment obligor shall file a return of such fees with the taxation department based on the Written Decision on the Collection and Payment of Idle Land Fees, and the taxation department shall issue the fee payment certificate. The period for filing idle land fee returns shall be governed by provisions currently in force. If the payment obligor fails to pay such fees during the specified period, the taxation department shall issue a notice calling for the payment, and recover such fees in a timely manner through tax-related channels.   一、土地闲置费由自然资源部门向缴纳义务人(土地使用权人)出具《征缴土地闲置费决定书》等文书,并向税务部门推送《征缴土地闲置费决定书》等费源信息。缴纳义务人依据《征缴土地闲置费决定书》向税务部门申报缴纳,税务部门开具缴费凭证。土地闲置费申报期限按现行规定执行,未按时缴纳的,由税务部门出具催缴通知,并通过涉税渠道及时追缴。
II. As for urban garbage disposal fees, payment obligors or entities collecting taxes on a commission basis shall file fee returns with taxation departments, and the periods and procedures for filing fee returns shall be governed by provisions currently in force. Where fees are not paid during specified periods, the taxation departments shall issue notices calling for payment and recover such fees in a timely manner through tax-related channels.   二、城镇垃圾处理费由缴纳义务人或代征单位自行向税务部门申报缴纳,申报期限和程序按现行规定执行。未按时缴纳的,由税务部门出具催缴通知,并通过涉税渠道及时追缴。
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