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Notice of the State Administration of Taxation on Issues Concerning Statistical Accounting of Tax Accounting on the Levy of Processing Fund for Waste Electrical and Electronic Products

Document No.:Guo Shui Han [2012] No.387

Taxes:Tax Accounting

Date of Promulgation:2012-10-01

IssueDepartment:State Administration of Taxation

Date of Implementatio:2012-08-03


State taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan:


In accordance with the provisions of the "Regulation on the Administration of the Recovery and Disposal of Waste Electrical and Electronic Products" (Order No.551 of the State Council) and the "Notice of the Ministry of Finance, the Environmental Protection Bureau, the National Development and Reform Commission, the Ministry of Industry and Information Technology, the General Administration of Customs, and the State Administration of Taxation on Printing and Distributing the 'Measures for the Administration of Collection and Use of Processing Fund for Waste Electrical and Electronic Products'" (Cai Zong [2012] No.34), as of July 1, 2012, the processing fund for waste electrical and electronic products (hereinafter referred to as fund) is to be levied, and the State Administration of Taxation is responsible for levy and collection of the fund payable by electrical and electronic products' producers. The matters related to the statistical accounting of tax accounting, and certificates management of the collection of funds made by the State Administration of Taxation is hereby notified as follows:


I. Establishment of tax account titles


Tax accounting units of the state taxation authorities at all levels shall add a classification item of "Waste electrical and electronic products' processing fund income" in the following account titles, i.e., other taxable income, other income subject to levy, tax overpaid, tax reliefs, tax in transit, other income in treasury, taxes to be solved, tax withheld and refunded, tax loss pending, and cancellation of tax loss after verification Tax accounting units shall, in accordance with the regulations of "Tax Accounting System", make a comprehensive accounting to reflect the aforesaid conditions of waste electrical and electronic products' processing fund.


The original evidences for the calculation of "Waste electrical and electronic products' processing fund income" shall be determined according to the related provisions of the "Tax Accounting System".


II. Use and management of invoices & evidential documents


For levy of the funds, the state taxation authorities shall treat it in the same way as taxation to conduct tax collection and refunding; for the use of evidential documents and official stamps, the state taxation authorities shall implement the "Notice of the State Administration of Taxation on Printing and Distributing the 'Measures for the Administration of Invoices & Evidential Documents'" (Guo Shui Fa [1998] No.32) and relevant horizontal networking electronic taxation provisions for the use of invoices & evidential documents; budget accounts of putting into treasury and refunding shall be subject to the provisions of " Classification of Government Revenue and Expenditures"; funds and tax in arrears shall be paid via the title of "Waste electrical and electronic products' processing fund income".


III. Tax accounting statistical reports, monthly bulletin of taxation 


For the purpose of timely reflecting the situation of earnings details after the levy of funds, the following changes shall be made to tax accounting statistical reports and monthly bulletin of taxation:


(1) To add the title of "7. Waste electrical and electronic products' processing fund income" to the 

title of "III. Total non-tax revenue" of the "Monthly Report on Detailed Treasured Taxes", and the 

former title of "7. Other non-tax revenue" shall be revised to "8. Other non-tax revenue";


(2) The title of "II. Total other revenue" in "Monthly Report on Detailed Taxes subject to Collection", in "Monthly Report on Changes in Taxes to be Levied", in "Monthly Report on Detailed Taxes Which have been Withheld and Refunded", in "Monthly Report on Detailed Tax Reliefs", in "Monthly Report on Details of Taxes Overpaid, Taxes to be Solved, Taxes in Transit, Taxes on Pending Losses, and Cancel after Verification of Taxes on losses", and in "Monthly Report on Details of Taxes Which have been Withheld" shall calculate and reflect the waste electrical and electronic products' processing fund income; the 274th title of "III. Total Other Revenue" in "Monthly Bulletin of Taxation" shall calculate and reflect the waste electrical and electronic products' processing fund income.


(3) To add the title of "3. Waste electrical and electronic products' processing fund income" to the title "II. Total other revenue" of the "Monthly Report on the Details of Income from Make-up of Taxes and Tax in Arrears", and the former title of "3. Other penalty income" shall be revised to "4. Other penalty income".


The updated 2012 monthly report tasks of accounting statistics shall be issued before the end of August, and the download path is under the controllable FTP system of the State Administration of Taxation, i.e., E :/ local (for provinces' download use) / Department of Revenue Planning and Accounting / Statistics Department / TRS statement task.


This Notice shall come into force on October 1, 2012. Any new situations and new problems occurred during the implementation shall be reported to State Administration of Taxation (Department of Revenue Planning and Accounting).


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