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← earlier · later

What changed

3 clauses changed, 6 removed, 4 added; 1 unchanged (folded). Figures first: an amount, rate or date in one version and not the other.

Earlier · 2015-02-16

国务院关于完善出口退税负担机制有关问题的通知

国发〔2015〕10号

Later · 2015-04-25

安徽省人民政府关于完善出口退税负担机制有关问题的通知

皖政秘〔2015〕65号

Figures

Only in the earlier version

2015年2月16日

Only in the later version

2015年4月25日

Clauses

EarlierLater

负担机制有关问题的通知

各市、县人民政府，省政府各部门、各直属机构：

国发〔2015〕10号

为贯彻落实《国务院关于完善出口退税负担机制有关问题的通知》（国发〔2015〕10号）精神，深化财税体制改革，理顺省与市、县收入划分，促进外贸稳定发展，省政府决定，进一步完善出口退税省与市、县负担机制，调整消费税税收返还政策，并自2015年1月1日起执行。

各省、自治区、直辖市人民政府，国务院各部委、各直属机构：

为深化财税体制改革，理顺中央与地方收入划分，促进外贸稳定发展，国务院决定，进一步完善出口退税中央和地方负担机制，调整消费税税收返还政策，并自2015年1月1日起执行。

… 1 unchanged clause …

一、出口退税（包括出口货物退增值税和营业税改征增值税出口退税）全部由中央财政负担，地方2014年原负担的出口退税基数，定额上解中央。

一、出口退税（包括出口货物退增值税和营业税改征增值税出口退税）全部由中央财政负担，市、县2014年原负担的出口退税基数，定额上解省，由省上解中央。

二、中央对地方消费税不再实行增量返还，改为以2014年消费税返还数为基数，实行定额返还。

二、省对市、县消费税不再实行增量返还，改为以2014年消费税返还为基数，实行定额返还。

三、具体出口退税上解基数、消费税返还基数，由财政部核定。

三、具体出口退税上解基数、消费税返还基数，由省财政厅核定。

2015年2月16日

安徽省人民政府

（此件公开发布）

2015年4月25日