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PART.01 Definition of tax exemption
According to the provisions of Chapter 5 of the Customs Law, the tax reduction and exemption business of my country's customs can be divided into three categories: statutory exemptions, specific exemptions and temporary exemptions.
1. Statutory exemptions:
Article 56 of the Customs Law stipulates:
The following import and export goods and entry and exit items are subject to reduced or exempted tariffs:
(1) Advertising materials and samples with no commercial value;
(2) Materials donated free of charge by foreign governments and international organizations;
(3) Goods that are damaged or lost before customs release;
(4) Items within the specified amount;
(5) Other goods and items that are subject to reduced or exempted tariffs by law;
(6) Goods and articles that are subject to reduced or exempted tariffs under international treaties concluded or acceded to by the People's Republic of China.
2. Specific exemptions:
Article 57 of the Customs Law stipulates:
Customs duties can be reduced or exempted for import and export goods from specific regions, specific enterprises or for specific purposes. The scope and methods of specific tax reductions or exemptions shall be prescribed by the State Council.
Goods imported with reduced or exempted tariffs in accordance with the provisions of the preceding paragraph can only be used in specific areas, specific enterprises or specific purposes. They may not be used for other purposes without customs approval and back-payment of customs duties.
3. Temporary exemption:
Article 58 of the Customs Law stipulates:
Temporary reduction or exemption of tariffs beyond the scope specified in Article 56 and Paragraph 1 of Article 57 of this Law shall be decided by the State Council.
PART.02 Application for tax reduction or exemption
1. Qualification requirements
Obtain certification materials for qualifications to enjoy preferential import and export tax policies stipulated in relevant policies.
2. Application time
Before the goods are declared for import and export.
3. Submit materials
1. 'Application Form for Taxation and Taxation of Imported and Exported Goods';
2. Certification materials such as the legal person certificate of a public institution or the establishment document of a state agency, the legal person registration certificate of a social group, the legal person registration certificate of a private non-enterprise unit, the legal person registration certificate of a foundation;
3. Import and export contracts, invoices and product status information of related goods.
4. Application methods
Application forms and accompanying documents can be submitted to the competent customs through the following two channels:
1. 'Internet + Customs' (http://online.customs.gov.cn/) portal 'Tax and Fee Business—Tax Reduction and Exemption for Imported and Exported Goods' functional module.
2. International trade 'Single Window' standard version (https://www.singlewindow.cn/) 'Goods Declaration - Tax Reduction and Exemption' functional module.
PART.03 Tax reduction and exemption review and confirmation
1. Review time limit
Within 10 working days from the date of acceptance of tax reduction and exemption review and confirmation application.
There are any of the following situations: the relevant import and export tax preferential policies are unclear or involve the management responsibilities of other departments, and further consultation and verification of the relevant situation are required with the relevant departments; the goods need to be tested, identified, etc., and the review and confirmation must be completed within 10 working days from the date when the situation is eliminated.
2. Contents to be reviewed and confirmed
Whether the applicant's qualifications for tax reduction and exemption, investment projects and import and export goods are in compliance with the relevant import and export tax preferential policies and regulations, etc.
3. Results of review and confirmation
Issue confirmation opinions on taxation, tax reduction or exemption for imported and exported goods, and issue the 'Confirmation Notice on Taxation and Taxation on Imported and Exported Goods by the Customs of the People's Republic of China' (hereinafter referred to as 'Confirmation Notice on Taxation and Taxation on Imported and Exported Goods').
4. Validity period of the 'Notice of Confirmation of Taxation and Taxation'
No more than 6 months. It can be extended once, and the extension period cannot exceed 6 months. If the validity period expires, you need to apply again.
5. Change or cancellation
Applicants for tax reduction or exemption must apply to the competent customs within the validity period of the 'Notice of Confirmation of Taxation and Exemption' and attach relevant materials.
Basis for tax reduction and exemption policies
Law: Articles 56, 57, and 58 of the Customs Law of the People's Republic of China.
Administrative regulations: Articles 45, 46, 47, 48, and 49 of the 'Import and Export Tariff Regulations of the People's Republic of China'.
Customs Regulations: 'Measures of the Customs of the People's Republic of China on the Administration of Tax Reductions and Reductions for Imported and Exported Goods' (General Administration of Customs of the People's Republic of China Order No. 245)
Customs normative documents: Announcement of the General Administration of Customs on matters related to the implementation of the 'Administrative Measures of the Customs of the People's Republic of China on Tax Reductions and Reductions for Imported and Exported Goods' (General Administration of Customs of the People's Republic of China Announcement No. 16, 2021)
Source: Changsha Customs 12360 | If there is any infringement, please contact us to delete it.
