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        兩部門發文調整車輛購置稅資金補助范圍和標準

        2019年06月10日 16:19 來源:中國新聞網 參與互動 

          中新網6月10日電 據財政部網站消息,財政部、交通運輸部近日印發《車輛購置稅收入補助地方資金管理暫行辦法》的補充通知(以下簡稱《通知》),對車輛購置稅資金補助范圍和標準進行調整,包括將國有林場林區道路、抵邊自然村通硬化路建設納入車購稅補助范圍等。

        資料圖:中華人民共和國財政部。<a target='_blank' href='http://www.beerwinner.com/'>中新社</a>發 康亞風 攝 圖片來源:CNSPHOTO
        資料圖:中華人民共和國財政部。中新社發 康亞風 攝 圖片來源:CNSPHOTO

          《通知》指出,為貫徹落實黨中央、國務院關于支持深度貧困地區脫貧攻堅、國有林場林區改革等決策部署,適應交通運輸行業發展需求,現對《財政部 交通運輸部 商務部關于印發<車輛購置稅收入補助地方資金管理暫行辦法>的通知》(財建〔2014〕654號)、《財政部 交通運輸部關于進一步明確車輛購置稅收入補助地方資金補助標準及責任追究有關事項的通知》(財建〔2016〕879號)中車輛購置稅資金補助范圍和標準進行調整。具體如下:

          一、涼山州、怒江州、臨夏州公路建設項目,國家高速公路按項目建安費50%執行,普通國道按項目建安費100%執行,建制村通硬化路按70萬元/公里標準執行。

          二、采用政府和社會資本合作模式(PPP)的政府收費公路項目,通過資本金注入和投資補助安排的車輛購置稅資金以所在地區政府收費(還債)方式建設的項目補助標準為上限。

          三、不享受特殊政策的地區,非收費普通國道項目補助標準不超過項目建安費,收費普通國道項目補助標準不超過同地區國家高速公路項目補助標準。

          四、將復線改造和電氣化改造等擴能改造類港口集疏運鐵路項目納入車購稅補助范圍,補助標準參照單線鐵路,并按照項目總投資的20%進行上限控制。

          五、將國家區域性公路交通應急裝備物資儲備中心應急物資裝備購置和管理信息系統建設納入車購稅補助范圍。其中:西藏按項目核定投資的100%執行,青海、新疆按項目核定投資的70%執行,其他地區按核定投資的50%執行。

          六、將國有林場林區道路建設納入車購稅補助范圍。場部通硬化路參照同地區建制村通硬化路標準執行(其中:東部、中部一般地區分別執行25萬元/公里、35萬元/公里標準),國有林區林下經濟節點對外連接公路參照扶貧地區資源路旅游路產業路標準執行。

          七、將抵邊自然村通硬化路建設納入車購稅補助范圍。西藏、南疆四地州(含兵團南疆師團)、其他地區抵邊自然村通硬化路建設,分別執行80萬元/公里、60萬元/公里和40萬元/公里標準。各省級交通運輸主管部門可根據路面形式、投資造價等不同,在年度資金切塊和按平均補助標準完成建設任務不變的情況下,對具體項目中央投資補助標準上下浮動50%。

          八、公路災損搶修保通項目,車購稅補助標準按災情類別執行:一類災情(災情特別嚴重)1500萬元,二類災情(災情嚴重)1200萬元,三類災情(災情較重)900萬元,四類災情(災情一般)600萬元。

          九、車輛購置稅用于農村公路建設項目資金要嚴格按照整合試點規定分配和使用管理,取消“戴帽”下達、對貧困縣仍按約束性任務考核、要求地方“專款專用”等限制整合的條款,進一步細化支持貧困縣涉農資金整合的要求。

          十、加強預算績效管理。按照《中共中央 國務院關于全面實施預算績效管理的意見》要求,建立健全全過程預算績效管理機制,按規定科學設定績效目標,并對照績效目標做好績效運行監控和評價,強化績效評價結果運用,做好績效信息公開,提高財政資源配置和資金使用效益。

          十一、上述標準根據黨中央、國務院決策部署和成本變化等情況適時調整完善。

        【編輯:房家梁】
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