The central government has newly added a 2022 value -added tax deduction tax refund transfer budget

Notice on the newly issued value -added tax deduction tax refund transfer budget

Cai Yu [2022] No. 110

All provinces, autonomous regions, municipalities, and planned municipalities (bureaus), Xinjiang Production and Construction Corps Finance Bureau:

In order to support local implementation of 7 industries such as "wholesale and retail industry", new tax refund policies such as "wholesale and retail industry", the central government has issued a one -time new value -added tax deductible transfer payment budget (capital quota, subject, project code for details, see the attachment To.

This subsidy refers to the management of the "New Special Fund Management Measures for Removal Tax Rebate Policy (Cai Yu [2022] No. 36)" and includes the scope of direct funding. The logo runs through the entire link of fund allocation, allocation, and use, and remains unchanged. Within 7 days after receiving this notice, study and propose the fund distribution plan to submit to our ministry for filing. In the filing document submitted, in addition to reflecting the results of the fund distribution, it should also reflect the principle of allocation, distribution methods, capital direction, expected effect effects Wait.

When issuing direct funds, you should issue a budget index document separately and keep the central government's direct financial logo unchanged. At the same time, log in to the relevant indicators and direct funding logo in the indicator management system in a timely manner, and introduce direct fund monitoring systems to ensure that the data is true and the accounts are clear. The flow is clear. When the central government's direct funding and implementation to the grass -roots financial department, if the source of funds contains both the central government's direct funds and other funds, it shall be listed in the budget index document and the indicator management system Log in separately and import the central financial part of the fund to the direct capital monitoring system.

Attachment: Value -added tax retain tax refund transfer payment budget allocation form

Department of Finance

August 8, 2022

(Source: Budget Department of the Ministry of Finance)

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