欢迎扫描下方二维码关注： 非税收入是指除税收收入以外， 由各级国家机关、事业单位、代行政府职能的社会团体及其他组织依法利用国家权力、政 府信誉、国有资源（资产）所有者权益等取得的各项收入。 税务部门征收非税收入起步于1986年教育费附加的开征。为了让您 更清晰地了解非税收入相关政策、掌握申报流程，我们特推出"非税"合集，为大家介绍常见非税收入的相关知识。 本期为大家介绍的是 —— 矿产资源专项收入 一 什么是矿产资源专项收入？ 矿产资源专项收入，是指 国家以矿产资源所有者身份对在中华人民共和国领域及管辖海域 勘查、开采矿产资源的探矿权人或 采矿权人收取的各项收入。 主要包括 矿业权出让收益 （含探矿权出让收益和采矿权出让收益）、探矿权使用费、 采矿权使用费 自2022年1月1日起，矿产资源专项收入由税务部门负责征收。 。 (一) 矿业权出让收益 矿业权出让收益征收方式包括按矿业权出让收益率形式征收或按出让金额形式征收。 按矿业权出让收益率形式征收 （1）适用 范围 二 缴费主体 在中华人民共和国领域及管辖海域勘查、开采矿产资源的矿业权人。 矿业权人包括 探矿权人和采矿权人。 三 征收标准 按 竞争方式 出让探 ...

Core Viewpoint - The article provides a comprehensive overview of the Renewable Energy Development Fund, detailing its purpose, collection scope, payment standards, and submission processes for electricity users in China [2][3][4]. Group 1: Overview of Renewable Energy Development Fund - The Renewable Energy Development Fund is established to promote the development and utilization of renewable energy, improve energy supply, and ensure energy security, as per the Renewable Energy Law of the People's Republic of China [3]. - The fund includes special funds arranged in the national fiscal public budget and additional income collected from electricity users [3]. Group 2: Collection Scope - The collection scope includes electricity sold by provincial grid enterprises to users, electricity sold to foreign entities, self-generated electricity by enterprises, and electricity sold by local independent grids [5][6]. Group 3: Payment Obligations - The main payers are electricity users across the country (excluding Tibet) and self-generating enterprises, with provincial grid enterprises or local independent grid enterprises acting as agents for collection [6]. Group 4: Collection Standards - In Chongqing, the renewable energy price surcharge for all sales (excluding residential and agricultural use) is set at 1.9 cents per kilowatt-hour, while for residential use, it is 0.1 cents per kilowatt-hour [6]. Group 5: Submission Deadlines and Methods - Payments must be declared monthly, with a final settlement due by March 31 of the following year [6]. - Enterprises can submit payments through the tax service hall or the electronic tax bureau, with specific steps outlined for the submission process [11][13].

Core Viewpoint - The article provides a comprehensive overview of non-tax revenue, specifically focusing on the income generated from the transfer of state-owned land use rights, detailing its definition, collection scope, standards, deadlines, and payment methods [1][2]. Group 1: Definition and Overview - Non-tax revenue refers to income obtained by government entities and organizations through means other than taxation, utilizing state power and resources [1]. - State-owned land use rights transfer income is the total payment received by the government from the transfer of land use rights, including compensation for land acquisition and development costs [3][4]. Group 2: Collection Scope - The collection scope includes income from land use rights transferred through bidding, auction, and agreement, as well as payments for the transfer of allocated land rights and other related income [6][7]. Group 3: Collection Standards - The collection standards are based on amounts determined by the natural resources department, which must be clearly stated in the land transfer contract [8]. Group 4: Collection Deadlines - The income from land use rights transfer is collected on a per-instance basis, and full payment must be made before obtaining property rights certificates [9]. Group 5: Payment Methods - Payment can be made through the electronic tax bureau, where taxpayers can submit their payment information after collecting fee source data from the tax authority [10][11][16].

Report Summary 1. Investment Rating for the Industry No industry investment rating is provided in the report. 2. Core View of the Report The fiscal data in July continued to show a warming trend. The improvement on the tax side led to a slight acceleration in narrow - fiscal spending, while broad - fiscal spending maintained resilience supported by special bonds for bank capital injection and ultra - long - term special bonds. Based on the current progress, it is estimated that the fiscal strength in the second half of the year can achieve a smooth continuation, and the probability of supplementing fiscal funds through additional bond issuance within the year is low [1][8]. 3. Summary by Relevant Sections Tax Revenue Situation - In July 2025, the national general budget revenue increased by 2.7% year - on - year, with significant tax contribution. Tax revenue increased by 5.0% year - on - year, 4 percentage points higher than the previous value, while non - tax revenue decreased by 12.9% year - on - year, with negative growth for three consecutive months and an expanding decline. The total general budget revenue from January to July increased by 0.1% year - on - year, reaching the annual budget target and completing about 62% of the annual budget, faster than the same period last year. In July, central fiscal revenue increased by 2.2% year - on - year, and local fiscal revenue increased by 3.1% year - on - year [1][2]. - In terms of tax structure, major tax items generally showed high year - on - year growth. Personal income tax and consumption tax increased by 13.9% and 5.4% respectively in July, with their cumulative year - on - year growth from January to July being 8.8% and 2.1%. Corporate income tax increased by 6.4% year - on - year in July. VAT increased by 4.3% year - on - year in July, showing a slight decline but overall remaining stable. Most real - estate - related taxes saw a decline in growth, while securities trading stamp duty increased significantly by 125.4% year - on - year in July [3][4]. General Budget Expenditure - In July, general public budget expenditure increased by 3.0% year - on - year, 2.7 percentage points higher than the previous value. The cumulative year - on - year growth from January to July was 3.4%, 1 percentage point away from the annual target. The main driving force for expenditure was on the livelihood front, such as social security and employment, health, and education, while infrastructure - related expenditure remained in the negative range, and science - related expenditure turned negative [4]. Government - Fund Revenue - In July, national government - fund revenue increased by 8.9% year - on - year, with a marginal slowdown in growth. The cumulative year - on - year decline from January to July further narrowed to 0.7%, and the annual budget target is 0.7%. The cumulative year - on - year decline in state - owned land use right transfer revenue narrowed to 4.6%. The government - fund revenue in the first half of the year completed about 37% of the annual progress, significantly faster than the same period last year [6]. Government - Fund Expenditure - In July, national government - fund expenditure increased by 42.4% year - on - year, still at a high level although it declined compared to the previous value. The cumulative year - on - year growth in the first half of the year was 31.7%, above the annual budget target of 23.1%. The budget completion progress of government - fund expenditure for the whole year was about 43%, faster than the same period in previous years. The combined broad - fiscal deficit of the two accounts in the first seven months reached 5.6 trillion, 1.8 trillion higher than the same period last year [7]. Overall Fiscal Outlook - The first - account target is expected to be achieved, while the second - account may have a small gap. Assuming the annual growth rate of the second - account revenue is around - 5%, there may be a revenue gap of about 300 - 50 billion by the end of the year. However, government - fund revenue and expenditure are not rigid requirements, and the expected 500 - billion - yuan policy - based financial instruments can basically offset the gap [8].

Core Insights - The Ministry of Finance reported that from January to July, the national general public budget revenue reached 135,839 billion yuan, a year-on-year increase of 0.1%, marking the first positive growth of the year [1] - Public budget expenditure during the same period was 160,737 billion yuan, up 3.4% year-on-year, with strong support for key areas [1] Revenue Analysis - Tax revenue showed signs of recovery, with total tax revenue from January to July at 110,933 billion yuan, a year-on-year decline of 0.3%, but the decline narrowed compared to the first half of the year [2] - In July, tax revenue increased by 5.0% year-on-year, driven primarily by personal income tax and corporate income tax, which grew by 13.9% and 6.4% respectively [2] - The growth in personal income tax was attributed to low base effects, regulatory upgrades, and stock market performance, while the decline in value-added tax growth from 5.0% to 4.3% was linked to a slowdown in industrial value-added growth [2] Non-Tax Revenue Insights - Non-tax revenue for the first seven months was 24,906 billion yuan, a year-on-year increase of 2%, but the growth rate slowed down significantly in July, dropping from -3.7% to -12.9% [3] - The decline in non-tax revenue was attributed to a high base effect from the previous year and the effectiveness of enhanced management of confiscated income [3] Expenditure Focus - Public budget expenditure from January to July was 160,737 billion yuan, with significant increases in social security and employment (9.8%), education (5.7%), and health (5.3%) [4] - The acceleration of expenditure in key areas aligns with macroeconomic counter-cyclical policy adjustments, with social security and employment, health, and education expenditures progressing faster than the overall budget expenditure [4][5] July Expenditure Trends - In July, public budget expenditure grew by 3.0%, with notable increases in spending on education, culture, sports, and health, while technology spending saw a decline of 30.5% due to high base effects [5] - Local government special bonds and other financial instruments contributed to a significant increase in government fund budget expenditure, which grew by 31.7% [5]

Core Viewpoint - The fiscal revenue in China has turned positive for the first time in 2023, with a slight year-on-year increase of 0.1% in the first seven months, while expenditure grew by 3.4% [2] Revenue Summary - From January to July, the total public budget revenue reached 135,839 billion yuan, marking a year-on-year increase of 0.1%, the first positive growth this year [2] - Tax revenue, which is a key component of public budget revenue, totaled 110,933 billion yuan, showing a year-on-year decline of 0.3%, but the decline is narrowing [2] - In July alone, tax revenue was 18,018 billion yuan, reflecting a year-on-year growth of 5% [2] - Major tax categories showed varied performance: - Value-added tax increased by 3% - Consumption tax rose by 2.1% - Corporate income tax decreased by 0.4% - Personal income tax surged by 8.8% [3][4] Expenditure Summary - Total public budget expenditure from January to July was 160,737 billion yuan, with a year-on-year increase of 3.4% [6] - Expenditure on social security and employment grew by 9.8%, while education and health expenditures increased by 5.7% and 5.3%, respectively [6] - The expenditure growth rate is slower than the revenue growth, indicating a cautious fiscal approach [6] Future Outlook - Analysts suggest that fiscal policy will continue to play a crucial role in stabilizing domestic demand and confidence, with expectations of increased fiscal measures in the latter half of the year [7] - The potential for further fiscal spending is anticipated, especially through special government bonds and adjustments to the deficit [7]

Revenue Insights - From January to July 2025, the national general public budget revenue reached CNY 135,839 billion, with a year-on-year growth of 0.1%[2] - The national general public budget expenditure was CNY 160,737 billion, showing a year-on-year increase of 3.4%[2] - Individual income tax revenue growth expanded to 8.8%, significantly higher than the overall tax revenue growth rate[2] Fund Budget Analysis - Government fund budget revenue decreased by 0.7% year-on-year, while expenditure surged by 31.7%[4] - The increase in fund expenditure is primarily due to the accelerated implementation of special national bonds and local special bonds[4] - The overall fiscal expenditure (public finance + government fund expenditure) grew by 9.3% year-on-year, reflecting a 0.4 percentage point increase from the previous month[4] Expenditure Trends - Public finance expenditure growth remained stable, with a focus on social welfare, which saw a 6.8% increase, particularly in social security and employment sectors, which grew by 9.8%[3] - Infrastructure spending continued to show negative growth, with specific sectors like urban community and transportation also experiencing declines[3] - Debt interest payments increased by 6.4%, indicating a rising trend in this area[3] Fiscal Performance Metrics - By the end of July 2025, the completion rate of the national general public budget revenue was 61.8%, below the five-year average of 63.5%[2] - The completion rate for public finance expenditure was 54.1%, also lower than the five-year average of 54.7%[3]

Fiscal Performance - General fiscal expenditure cumulative year-on-year growth reached 9.3%, aligning with the annual budget level[3] - General fiscal revenue for January to July was 13.6 trillion yuan, a year-on-year increase of 0.1%, while expenditure was 16.1 trillion yuan, up 3.4%[6] - In July, general fiscal revenue increased by 3.4% year-on-year, while expenditure decreased by 12.4%[9] Revenue and Taxation - Tax revenue has shown positive year-on-year growth for four consecutive months, with July's tax revenue increasing by 4.6%[9] - Major tax categories such as VAT, consumption tax, corporate income tax, and personal income tax grew by 4.3%, 5.4%, 6.4%, and 13.9% respectively[9] - Non-tax revenue saw a decline, with July's non-tax revenue down 12.4% year-on-year[9] Expenditure Trends - Social security, health, and education expenditures increased significantly, with year-on-year growth rates of 13.1%, 14.2%, and 4.6% respectively[9] - Infrastructure spending has been reduced, with traditional infrastructure sectors showing negative growth[9] - Debt interest payments rose to 8.9% year-on-year, indicating increasing pressure on debt management[9] Land Sales and Special Bonds - Land sale revenue continued to show positive growth, increasing by 7% year-on-year, supported by active land market transactions[9] - Special bonds and specific government bonds have significantly bolstered fund expenditures, with fund spending growing by 31.7% year-on-year[9] Government Debt and Future Outlook - The front-loading of government debt has boosted fiscal expenditure, but expectations for economic stability still require fiscal support[9] - Excluding capital injections and debt relief funds, general fiscal expenditure growth would drop from 9.3% to 2.9%[9] - The net financing of government debt is expected to decrease in the second half of the year, impacting local government cash flow and economic indicators[9]

Group 1: Fiscal Revenue Overview - National general public budget revenue for the first seven months reached 135,839 billion yuan, showing a year-on-year growth of 0.1% [1] - The cumulative growth rate of national general public budget revenue turned positive for the first time this year, driven by a 2.6% increase in July, the highest monthly growth rate of the year [1] - Tax revenue for the first seven months was 110,933 billion yuan, a year-on-year decrease of 0.3%, but the decline is narrowing [1][2] Group 2: Tax Revenue Analysis - Major tax categories showed improvement, with domestic value-added tax increasing by 3%, domestic consumption tax by 2.1%, and personal income tax by 8.8% in the first seven months [2] - The decline in corporate income tax was reduced to 0.4%, indicating a better performance compared to the first half of the year [2] - Securities transaction stamp tax saw a significant increase of 62.5%, nearing 100 billion yuan, due to active stock market transactions [2] Group 3: Sector-Specific Tax Performance - Equipment manufacturing and modern service industries performed well in tax revenue, with specific sectors like railway, shipbuilding, and aerospace equipment seeing a 33% increase [3] - Tax revenue from scientific research and technical services grew by 12.7%, while cultural and sports entertainment sectors increased by 4.1% [3] Group 4: Non-Tax Revenue and Government Fund Income - Non-tax revenue for the first seven months was 24,906 billion yuan, growing by 2%, significantly lower than the previous year's growth of 12% [4] - Government fund revenue, primarily from land sales, was 23,124 billion yuan, a year-on-year decrease of 0.7%, with land use rights revenue dropping by 4.6% [5] Group 5: Fiscal Expenditure and Economic Support - National general public budget expenditure reached 160,737 billion yuan, a year-on-year increase of 3.4%, with significant support for social welfare, education, and health spending [6] - Expenditure growth in social security and employment, education, and health care exceeded the average growth rate, indicating a focus on maintaining economic stability [6]

Core Viewpoint - The article discusses the recovery of tax revenue in July, highlighting a 4% year-on-year increase, while non-tax revenue continues to decline, indicating a reduced reliance on non-tax income by the government [1][5]. Revenue Analysis - In the first seven months, general public budget revenue increased by 0.1% year-on-year, meeting the initial budget target, with tax revenue showing a cumulative decline of 0.3%, leaving room for improvement towards the annual target of 3.7% [1][5]. - The four major tax categories performed strongly, with personal income tax rising by 13.9% year-on-year, significantly exceeding seasonal levels, attributed to factors such as a strong equity market and improved tax collection management [10][11]. - Corporate income tax showed a cumulative decline of 0.4% year-on-year, reflecting low corporate profitability amid low PPI levels, although July saw a monthly increase of 6.4% [10][11]. - Domestic consumption tax increased by 5.4% year-on-year, influenced by previous adjustments in consumption tax policies for automobiles [10][11]. - Stamp duty on securities transactions surged by 58% year-on-year in July, marking a significant increase [10][11]. Expenditure Analysis - In July, general public budget expenditure rose by 3.0% year-on-year, driven primarily by social security, health care, and debt servicing, while infrastructure spending declined by 3.6% [2][12]. - Cumulative expenditure from January to July increased by 3.4% year-on-year, slightly below the budget target of 4.4%, indicating a slower spending pace compared to the previous year [2][12]. - The increase in fiscal deposits is attributed to the front-loaded issuance of government bonds, which has allowed for smoother expenditure patterns and potential recovery in fiscal spending growth in the coming months [2][12]. Land Revenue and Market Trends - Land transfer revenue in July grew by 7.2% year-on-year, although cumulative growth for the year narrowed to -4.6% [3][18]. - High-frequency data indicates a 31.5% year-on-year decline in land transfer revenue for residential land in 300 cities in the first half of August, primarily influenced by first- and second-tier cities [3][18]. - The government is expected to implement strong measures to stabilize the real estate market, which may impact future fiscal policies and land revenue [3][18]. Infrastructure Investment Insights - Weak infrastructure investment in June and July is identified as a macroeconomic characteristic, potentially leading to looser narrow liquidity conditions [4][21]. - The government has emphasized the need to accelerate effective investment and the disbursement of new policy financial tools, which is likely to support construction activity in the latter half of the year [4][21].