In order to smoothly promote the horizontal networking of electronic payment in fiscal and taxation treasury and standardize the behavior of electronic payment in taxation, the Ministry of Finance, the People's Bank of China, the People's Bank of State Taxation Administration of The People's Republic of China and the People's Bank of China have formulated the Interim Measures for the Administration of Horizontal Networking of Electronic Payment in fiscal and taxation treasury, which are hereby printed and distributed to you, please follow them. If problems are found in the implementation, please report them to the Ministry of Finance, State Taxation Administration of The People's Republic of China and China People's Bank in time.
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Interim Measures for the Administration of Horizontal Networking of Electronic Payment in Finance and Taxation Treasury
Article 2 These Measures are applicable to the horizontal networking of electronic tax payment in the national treasury (hereinafter referred to as the horizontal networking) by financial departments, tax authorities (including the State Taxation Bureau and the Local Taxation Bureau, the same below), the national treasury of the People's Bank of China (hereinafter referred to as the national treasury), commercial banks (including credit cooperatives, the same below) and the electronic processing of tax payment, tax refund, correction, exemption and reconciliation.
Article 3 The term "electronic payment of tax revenue to the treasury" as mentioned in these Measures refers to the process in which networked units electronically handle tax revenue payment, refund, correction, exemption from offset adjustment, reconciliation and information sharing through horizontal networking system.
The term "electronic payment information" as mentioned in these Measures refers to all kinds of information sent and received by networking units through the horizontal networking system, including information on tax revenue payment, refund, correction, exemption from offset adjustment, reconciliation and other business processing processes, as well as public data codes and other information required for business processing and information sharing.
Article 4 The principles of safety, standardization, convenience and high efficiency shall be followed in the implementation of electronic tax payment.
Article 5 The financial departments, tax authorities and treasury of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall jointly organize the implementation of electronic tax revenue within their respective jurisdictions.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-The Ministry of Finance of the People's Bank of China on Printing and Distributing the Tax Revenue of Finance, Taxation and Banks