Supplementary Notice of the Ministry of Finance on the Printing and Issuance of the “Measures for the Payment of Franchise Fees on Duty-Free Commodities”

财政部关于印发《免税商品特许经营费缴纳办法》的补充通知

Promulgating Institution: Ministry of Finance

Document Number: Cai Qi [2006] No. 70

Promulgating Date: 03/20/2006

Effective Date: 03/20/2006

颁布机关: 财政部

文      号: 财企[2006]70号

颁布时间: 03/20/2006

实施时间: 03/20/2006

The Ministry of Foreign Affairs, the Civil Aviation Administration of China, the Ministry of Communications, the Ministry of Railways, China International Travel Service Group Corporation, China National Service Corporation for Chinese Personnel Working Abroad, China Travel Service (Holdings) Corporation, Shenzhen State-Owned Duty-Free Commodity (Group) Co., Ltd., Zhuhai Duty-Free Enterprises (Group) Co., Ltd., Beijing Capital International Airport and its duty-free shops, Shanghai Pudong International Airport and its duty-free shops, such entities dealing in duty-free commodities as China Ocean Shipping (Group) Company, and the financial supervision commissioner's offices of the Ministry of Finance stationed in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the State plan,

After the issuance of the Notice of the Ministry of Finance on the Printing and Issuance of the "Measures for Payment of Franchise Fees on Duty-Free Commodities" (Cai Qi [2004] No. 241, hereinafter referred to as the "Measures"), in consideration of such factors as the change of provisions for payment to the treasury, issues concerning the collection of franchise fees on duty-free commodities are supplementarily notified as follows:

    外交部,民航总局,交通部,铁道部,中国国旅集团公司,中国出国人员服务总公司,中国中旅(集团)公司,深圳市国有免税商品(集团)有限公司,珠海免税企业(集团)有限公司,首都机场及免税店、上海浦东国际机场及免税店,中国远洋运输(集团)总公司等免税品经营单位,财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处:

    《财政部关于印发〈免税商品特许经营费缴纳办法〉的通知》(财企〔2004〕241号,以下简称办法)下发后,因缴库规定发生变化等因素,现将征缴免税商品特许经营费有关问题补充通知如下:

1. For enterprises dealing in duty-free commodities the "shall pay franchise fees to the State Treasury at 1% of the annual sales revenue (volume) of their duty-free commodity business without exception" set forth in the original Measures shall be superseded by "shall pay franchise fees to the State Treasury at 1% of the annual sales revenue of their duty-free commodity business".

       一、原办法规定,凡经营免税商品的企业,“均按经营免税商品业务年销售收入(额)的1%,向国家上缴特许经营费”,改为“按经营免税商品业务年销售收入的1%,向国家上缴特许经营费”。

2. Financial supervision commissioner's offices in the location of such enterprises shall be responsible for the collection of franchise fees on duty-free commodities. Enterprises dealing in duty-free commodities shall submit annual reports to their local financial supervision commissioner's offices.

       二、免税商品特许经营费由企业所在地财政监察专员办事机构负责征收。免税品经营企业应向当地财政监察专员办事机构报送年报。

3. Subject to the Notice of the Ministry of Finance on Matters Relating to the Reform of the Revenue Collection Management System of Financial Supervision Commissioner's Offices (Cai Ku [2005] No. 365) and relevant provisions, the direct payment of franchise fees on duty-free commodities to the treasury shall be implemented, and commissioner's offices in all regions shall issue General Covering Warrants for Non-Tax Revenues in accordance with applicable provisions, and transfer the payments made by payees directly to the special remittance accounts of the State Treasury. Franchise fees on duty-free commodities shall be listed in the budget item "7014 Other Revenues".

       三、根据《财政部关于财政监察专员办事处收入收缴管理制度改革有关事宜的通知》(财库〔2005〕365号)及有关规定,免税商品特许经营费实行直接缴库,各地专员办按规定开具《非税收入一般缴款书》,将缴款人所交款项直接缴入中央财政汇缴专户。免税商品特许经营费预算科目列“7140其他收入”。

Notice is hereby given.

    特此通知。