Direct payment from the state treasury means that according to the relevant laws and regulations, the payer or payer will directly pay the payable income into the single account of the state treasury or the financial special account of extra-budgetary funds. Centralized remittance refers to the collection organ's collection of the payable income into a single account of the state treasury or a special financial account of extra-budgetary funds in accordance with the provisions of relevant laws and regulations.
The following is an introduction to the warehousing process:
The collection procedure of centralized remittance and payment is: small scattered taxes and income that should be paid as otherwise stipulated by law shall be collected and calculated and paid into a single account of the state treasury on the day of collection.
The collection procedure of direct payment to the treasury is: the taxpayer or tax agent makes a tax declaration for the taxpayer who directly pays the treasury, and after the tax collection calculation is approved, the taxpayer pays the tax into the single account of the treasury through the bank where the account is opened. Other income directly paid into the state treasury shall be paid into a single account of the state treasury or a special financial account of extra-budgetary funds according to the above procedures.
For the above information, please refer to Baidu Encyclopedia-Direct Payment Library.