Notice of Finance Bureau of Dalian on Forwarding the Notice of Ministry of Finance, General Administration of Customs and State Administration of Taxation on Printing and Distributing Provisions of the Issues Concerning Taxation Policies for the Taxes Collected by Customs in Connection with the Import of Imported Goods

大连市财政局转发《财政部、海关总署、国家税务总局关于印发〈关于进口货物进口环节海关代征税税收政策问题的规定〉的通知》

Promulgating Institution: Finance Bureau of Dalian

Document Number: Da Cai Fa [2004] No. 41

Promulgating Date: 06/09/2004

Effective Date: 06/09/2004

颁布机关: 大连市财政局

文      号: 大财法[2004]141号

颁布时间: 06/09/2004

实施时间: 06/09/2004

To all financial bureaus and State taxation bureaus of districts, cities and counties (leading districts), branch bureaus directly under the State Taxation Bureau of Dalian and all the customs affiliated to Dalian Customs, 

    各区市县(先导区)财政局、国税局,市国税局各直属分局,大连海关隶属各关:

Notice of Ministry of Finance, General Administration of Customs and State Administration of Taxation on Printing and Distributing Provisions of the Issues Concerning Taxation Policies for the Taxes Collected by Customs in Connection with the Import of Imported Goods (Cai Guan Shui [2004] No.7) is hereby transmitted to you for implementation. 

    现将《财政部、海关总署、国家税务总局关于印发<关于进口货物进口环节海关代征税税收政策问题的规定>的通知》(财关税[2O04]7号)转发给你们,请遵照执行。

Appendix:Notice of Ministry of Finance, General Administration of Customs and State Administration of Taxation on Printing and Distributing Provisions of the Issues Concerning Taxation Policies for the Taxes Collected by Customs in Connection with the Import of Imported Goods

    附件:财政部、海关总署、国家税务总局关于印发《关于进口货物进口环节海关代征税税收政策问题的规定》的通知

Notice of Ministry of Finance, General Administration of Customs and State Administration of Taxation on Printing and Distributing Provisions of the Issues Concerning Taxation Policies for the Taxes Collected by Customs in Connection with the Import of Imported Goods

财政部、海关总署、国家税务总局关于印发《关于进口货物进口环节海关代征税税收政策问题的规定》的通知

Finance departments (bureaus), state administration of taxation and local taxation bureaus of all the provinces, autonomous regions and municipalities directly under the Central Government, Municipalities Separately Listed, Guangdong Sub-administration, Tianjin and Shanghai Supervision Offices of the General Administration of Customs, all directly subordinate administration of customs:

    各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,海关广东分署,海关总署驻天津、上海特派办,各直属海关:

Provisions on the Issues Concerning Taxation Policies for the Taxes Collected by Customs in Connection with the Import of Imported Goods is approved by the State Council. It is hereby transmitted to you for implementation.

    《关于进口货物进口环节海关代征税税收政策问题的规定》已经国务院批准。现印发给你们,请遵照执行。

Appendix: Provisions on the Issues Concerning Taxation Policies for the Taxes Collected by Customs in Connection with the Import of Imported Goods 

    附件:关于进口货物进口环节海关代征税税收政策问题的规定

Appendix:

    附件:

Provisions on the Issues Concerning Taxation Policies for the Taxes Collected by Customs in Connection with the Import of Imported Goods

关于进口货物进口环节海关代征税税收政策问题的规定

1. With respect to the following goods which temporarily enter China upon the approval of customs, where taxpayers pay a deposit or provide any other security to customs equivalent to their tax payable upon entry, they may withhold payment of the value-added tax and consumption tax related to import, and shall reship their goods out of China within six months following the entry date; upon the application of taxpayers, customs may extend the time limit for the reshipping of goods out of China in accordance with the provisions of the General Administration of Customs:

(1) goods displayed or used in exhibitions, trade fairs, conferences or similar activities;

(2) articles for performance or competition used in cultural or sports exchange activities;

(3) apparatus, equipment and articles used in news reporting or production of films and television programs;

(4) instrumentation, equipment and articles used in scientific research, education and medical treatment activities;

(5) means of transportation and special vehicles used in the activities listed in Items (1) to (4) of this Paragraph;

(6) samples of goods;

(7) instruments and tools used in the installation, debugging and testing of equipment;

(8) containers for the packaging of goods; and

(9) other goods used for non-commercial purposes.

Where the goods temporarily permitted entry to China listed above are not reshipped out of China within the prescribed time limit, customs shall collect the value-added tax and consumption tax related to import in accordance with law.

For goods temporarily permitted entrance to China, which fall outside the scope of those listed above, the value-added tax and consumption tax related to import shall be separately calculated and collected on the basis of the composite taxable price of said goods and the time such goods remained in China in proportion to their depreciation period.

       一、经海关批准暂时进境的下列货物,在进境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的,可以暂不缴纳进口环节增值税和消费税,并应当自进境之日起6个月内复运出境;经纳税义务人申请,海关可以根据海关总署的规定延长复运出境的期限:

    (一)在展览会、交易会、会议及类似活动中展示或者使用的货物;

    (二)文化、体育交流活动中使用的表演、比赛用品;

    (三)进行新闻报道或者摄制电影、电视节目使用的仪器、设备及用品;

    (四)开展科研、教学、医疗活动使用的仪器、设备及用品;

    (五)在本款第(一)项至第(四)项所列活动中使用的交通工具及特种车辆;

    (六)货样;

    (七)供安装、调试、检测设备时使用的仪器、工具;

    (八)盛装货物的容器;

    (九)其他用于非商业目的的货物。

    上述所列暂准进境货物在规定的期限内未复运出境的,海关应当依法征收进口环节增值税和消费税。

    上述所列可以暂时免征进口环节增值税和消费税范围以外的其他暂准进境货物,应当按照该货物的组成计税价格和其在境内滞留时间与折旧时间的比例分别计算征收进口环节增值税和消费税。

2. Goods which, due to damage, shortage, poor quality or incompatibility with specifications, will be gratuitously compensated or replaced with equivalent goods by consignors or carriers of imported goods or insurance companies, shall be exempt from the value-added tax and consumption tax related to import at the time of import. Where the originally imported goods which have been gratuitously replaced are not reshipped out of China, customs shall collect the value-added tax and consumption tax related to import on them in accordance with relevant provisions.

       二、因残损、短少、品质不良或者规格不符原因,由进口货物的发货人、承运人或者保j险公司免费补偿或者更换的相同货物,进口时不征收进口环节增值税和消费税。被免费更换的原进口货物不退运出境的,海关应当对原进口货物重新按照规定征收进口环节增值税和消费税。

3. Consignments with an import value-added tax of less than RMB50 shall be exempted from import value-added tax; Consignments for which the consumption tax is less than RMB50 shall be exempted from consumption tax related to import.

       三、进口环节增值税税额在人民币50元以下的一票货物,免征进口环节增值税;消费税税额在人民币50元以下的一票货物,免征进口环节消费税。

4. Advertising articles and samples of goods with no commercial value shall be exempted from the value-added tax and consumption tax related to import.

       四、无商业价值的广告品和货样免征进口环节增值税和消费税。

5. Goods and materials presented free of charge by foreign governments or international organizations shall be exempted from the value-added tax and consumption tax related to import.

       五、外国政府、国际组织无偿赠送的物资免征进口环节增值税和消费税。

6. Imported goods which suffer loss before their clearance by customs shall be exempted from the value-added tax and consumption tax related to import. For imported goods which suffer damages before their clearance by customs, the dutiable value and customs duty used in the composite taxable price formula for value-added tax and consumption tax related to import may be determined on the basis of the actual value of imported goods after suffering damages determined by customs, and value-added tax and consumption tax related to import shall be calculated and collected in accordance with laws.

       六、在海关放行前损失的进口货物免征进口环节增值税和消费税己在海关放行前遭受损坏的货物,可以按海关认定的进口货物受损后的实际价值确定进口环节增值税和消费税组成计税价格公式中的关税完税价格和关税,并依法计征进口环节增值税和消费税。

7. Fuels, supplies, food and drink for necessary en route loading of inbound means of transportation shall be exempted from value-added tax and consumption tax related to import.

       七、进境运输工具装载的途中必需的燃料、物料和饮食用品免征进口环节增值税和消费税。

8. Where the reduction or exemption of taxes related to import collected by customs is stipulated for imported products in relevant laws and administrative regulations, customs shall observe such stipulations.

       八、有关法律、行政法规规定进口货物减征或者免征进口环节海关代征税的,海关按照规定执行。

. These Provisions shall come into effect as of January 1, 2004.

       九、本规定自2004年1月1日起施行。