Methods for the Payment of Franchising Fees of Duty-Free Commodities

免税商品特许经营费缴纳办法

Promulgating Institution: Ministry of Finance

Document Number: Cai Qi [2004] No. 241

Promulgating Date: 11/25/2004

Effective Date: 01/01/2005

颁布机关: 财政部

文      号:财企[2004]241号

颁布时间: 11/25/2004

实施时间: 01/01/2005

 Article 1   These Measures are formulated with a view to further intensifying the administration of duty-free commodity operation, demonstrating the franchising operation policies in the duty-free industry and clarifying the interest distribution relationship between enterprises and the State.

       第一条  为进一步加强免税商品经营管理,体现免税业特许经营政策,理顺企业与国家的利益分配关系,特制定本办法。

  Article 2   "Duty-free commodities" shall mean imported commodities exempted from duties and import taxes and domestically-produced commodities with tax (value-added taxes and consumption taxes) rebate (exemption) sold at duty-free shops.

       第二条  免税商品是指免征关税、进口环节税的进口商品和实行退(免)税(增值税、消费税)进入免税店销售的国产商品。

  Article 3   Duty-free commodity businesses include: operation of duty-free commodity businesses by China Duty-Free Group Co., Ltd., duty-free shops established at airports, ports, stations, land border ports and special regions under the supervision and administration of the customs and special sales business of providing sales service of duty-free commodities to international travelers, diplomatic officers in China and international mariners on outbound airplanes, trains and ships.

       第三条  免税商品经营业务包括:中国免税品(集团)总公司的免税商品经营业务,以及设立在机场、港口、车站、陆路边境口岸和海关监管特定区域的免税商店以及在出境飞机、火车、轮船上向出境的国际旅客、驻华外交官和国际海员等提供免税商品购物服务的特种销售业务。

  Article 4    Enterprises operating duty-free commodities shall pay franchising fees at 1% of the annual incomes from the operation of duty-free commodity business to the State.

       第四条  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。

  Article 5   Enterprises collecting franchising fees of duty-free commodities include: China Duty-Free Group Co., Ltd., Shenzhen State-Owned Duty-Free Commodity (Group) Co., Ltd., Zhuhai Duty-Free Enterprises (Group) Co., Ltd., CITS Group Corporation, China National Service Corporation for Chinese Personnel Working Abroad, duty-free shops of Shanghai Pudong International Airport and other enterprises operating duty-free commodities or sell duty-free commodities as agents.

       第五条  征收免税商品特许经营费的企业包括:中国免税品(集团)总公司、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、中国中旅(集团)公司、中国出国人员服务总公司、上海浦东国际机场免税店以及其他经营免税商品或代理销售免税商品的企业。

  Article 6   China Duty-Free Group Co., Ltd. shall, based on the amounts specified in consolidated accounting statements, pay the franchising fees through its parent company; and other enterprises operating duty-free commodities which are supplied by the China Duty-Free Group Co., Ltd. shall pay the franchising fees in their location.

       第六条  中国免税品(集团)总公司按其合并会计报表口径,由总公司集中缴纳;中国免税品(集团)总公司供货的其他免税商品经营企业在企业所在地就地解缴。

  Article 7   Enterprises in such industries as aviation, transportation and railways that sell (or sell as agents) duty-free commodities in international transport means and enterprises not fully operating duty-free commodities shall separately calculate the sales volume of duty-free commodities and pay franchising fees in the location of their tax payment.

       第七条  在国际交通工具上销售(或代理销售)免税商品的民航、交通、铁道等行业的企业,以及非全部经营免税商品的企业,应将免税商品销售额单独核算,并在企业纳税所在地缴纳特许经营费。

  Article 8   Duty-free enterprises operating domestically-produced commodities shall treat domestically-produced commodities that are entitled to tax rebate and that are imported for operation from overseas by duty-free means as duty-free commodities and pay franchising fees as required. Enterprises shall be released from payment of franchising fees for operation of duty-paid domestically-produced commodities.

       第八条  经营国产品的免税企业,应将享受出口退税政策的国产品及从境外以免税方式进口经营的国产品均视同免税商品,按规定缴纳特许经营费。企业经营完税国产品,不缴纳特许经营费。

  Article 9   Entities administering the operation of duty-free commodities by means of tenders and bids shall, in the bidding objects, specify the issues concerning collection of franchising fees by the State.

       第九条  对免税商品经营实行招投标管理模式的单位,应在招标标的中,明确国家征收特许经营费的有关事项。

  Article 10   Enterprises operating duty-free commodities that accept leases of business premises of duty-free commodities may, according to the provisions on collection of franchising fees of duty-free commodities by the State, alter the original lease contracts (agreements) after consent by both parties to the leases.

       第十条  承租免税商品经营场所的免税品经营企业,根据国家征收免税商品特许经营费的有关规定,与租赁方协商同意后,可变更原签订的租赁合同(协议)。

  Article 11    Enterprises operating duty-free commodities shall, within five months following the end of a year, settle and pay the franchising fees of taxable duty-free commodities of the current year to the State Treasury based on the auditing report of certified public accountants.

       第十一条  免税商品经营企业于年度终了的5个月内,依据注册会计师的审计报告,清算当年应交免税商品特许经营费并上缴中央金库。

  Article 12    Financial ombudsman offices of all provinces, autonomous regions and municipalities directly under the Central Government and cities specifically designated in the State plan shall be responsible for supervision and inspection of the payment of franchising fees of duty-free commodities.

       第十二条  各省、自治区、直辖市及计划单列市财政监察专员办事机构负责免税商品特许经营费缴纳情况的监督检查。

  Article 13    Enterprises operating duty-free commodities shall use the General Pay-in Warrant in payment of franchising fees. The contents of the warrants shall be compliant with Article 34 of the Implementation Rules for the Regulations of the People's Republic of China on the State Treasury. The budget level column in the warrants shall be filled in with the "Central Government level"; income authority column, "Ministry of Finance"; payment receipt treasury, "State Treasury"; budget item (payment level), "other incomes"; serial number of the item, "7140".

       第十三条  免税商品经营企业上缴特许经营费使用“一般缴款书”。缴款书的内容按《中华人民共和国国家金库条例实施细则》第三十四条的规定办理。缴款书中的预算级次栏填“中央级”,收入机关栏填“财政部”,指定收款金库栏填“中央总金库”,预算科目名称(款级栏)填“其他收入”,科目编号为“7140”。

  Article 14   This Notice shall come into effect as of January 1, 2005, and franchising fees of duty-free commodities for the year of 2005 shall be collected from the beginning of 2006. The Notice of the Ministry of Finance on the Collection of Duty-Free Commodity Operation and Franchising Profits (Cai Qi [2002] No. 27) shall be hereby repealed.

       第十四条  本通知自2005年1月1日起施行,2006年起征收2005年度免税商品特许经营费。《财政部关于征收免税品经营专营利润的通知》(财企〔2002〕27号)文件相应废止。