關(guān)于《中華人民共和國海關(guān)進(jìn)出口貨物減免稅管
時(shí)間(TIME)：2021-04-21 15:00:04
海關(guān)總署公告2021年第16號
《中華人民共和國海關(guān)進(jìn)出口貨物減免稅管理辦法》(海關(guān)總署令第245號，以下簡稱《辦法》）于2020年12月21日發(fā)布，自2021年3月1日起施行，現(xiàn)將有關(guān)事項(xiàng)公告如下：
一、《辦法》第五條中“受理減免稅審核確認(rèn)申請之日”是指：減免稅申請人遞交的申請材料符合規(guī)定，海關(guān)予以受理的，海關(guān)收到申請材料之日為受理之日；減免稅申請人提交的申請材料不齊全或者不符合規(guī)定的，海關(guān)一次性告知減免稅申請人需要補(bǔ)正的有關(guān)材料，海關(guān)收到全部補(bǔ)正的申請材料之日為受理之日。
減免稅申請人不按規(guī)定向海關(guān)提交齊全、有效、填報(bào)規(guī)范的申請材料的，海關(guān)不予受理。
二、對于部分實(shí)行免稅額度管理的稅收政策，減免稅申請人將該政策項(xiàng)下的減免稅貨物轉(zhuǎn)讓給進(jìn)口同一貨物享受同等減免稅優(yōu)惠待遇的其他單位的，轉(zhuǎn)出申請人的減免稅額度不予恢復(fù)，轉(zhuǎn)入申請人的減免稅額度按照海關(guān)審定的貨物結(jié)轉(zhuǎn)時(shí)的價(jià)格、數(shù)量或者應(yīng)繳稅款予以扣減。
減免稅貨物因品質(zhì)或者規(guī)格原因原狀退運(yùn)出境，減免稅申請人以無代價(jià)抵償方式進(jìn)口同一類型貨物的，減免稅額度不予恢復(fù)；未以無代價(jià)抵償方式進(jìn)口同一類型貨物的，減免稅申請人在原減免稅貨物退運(yùn)出境之日起3個(gè)月內(nèi)向海關(guān)提出申請，經(jīng)海關(guān)審核同意，減免稅額度可以恢復(fù)。
對于其他提前解除監(jiān)管的情形，減免稅額度不予恢復(fù)。
三、《辦法》第六條、第七條規(guī)定的《中華人民共和國海關(guān)進(jìn)出口貨物征免稅確認(rèn)通知書》變更、撤銷和延期，其辦理時(shí)限參照《辦法》第五條規(guī)定時(shí)限執(zhí)行。
四、《辦法》第十九條規(guī)定的將減免稅貨物退運(yùn)出境或出口，報(bào)關(guān)單的“監(jiān)管方式”欄目應(yīng)按照貿(mào)易實(shí)際進(jìn)行填報(bào)。
五、2021年3月1日前海關(guān)已出具且在有效期內(nèi)的《中華人民共和國海關(guān)進(jìn)出口貨物征免稅證明》和《中華人民共和國海關(guān)準(zhǔn)予辦理減免稅貨物稅款擔(dān)保證明》，仍可以繼續(xù)使用。
六、《辦法》執(zhí)行過程中涉及的法律文書及相關(guān)報(bào)表格式文本詳見附件1-23。
七、本公告自2021年3月1日起實(shí)施。
特此公告。
附件：法律文書及相關(guān)報(bào)表格式文本.pdf
海關(guān)總署
2021年2月24日
The administrative measures of China customs on the reduction and exemption of import and export goods (Order No. 245 of the General Administration of Customs, hereinafter referred to as the "measures") was promulgated on December 21, 2020 and will come into force on March 1, 2021. The relevant matters are hereby announced as follows:
1、 In Article 5 of the measures, "the date of accepting the application for verification and confirmation of tax reduction and exemption" refers to:
if the application materials submitted by the tax reduction and exemption applicant meet the requirements and the customs accepts them, the date when the customs receives the application shall be the date of acceptance;
If the application submitted by the applicant for tax reduction and exemption are incomplete or not in conformity with the provisions, the Customs shall inform the applicant of the relevant document to be supplemented and corrected at one time, and the date when the Customs receives all the supplemented and corrected document shall be the date of acceptance.
If the applicant fails to submit complete, effective and standardized application materials to the Customs, the Customs shall not accept the application.
2、 For some tax policies with tax exemption quota management,
if the applicant transfers the goods with tax exemption or reduction under the policy to other units that import the same goods and enjoy the same preferential treatment of tax exemption or reduction, the tax exemption or reduction quota of the transfer out applicant shall not be restored, and the tax exemption or reduction quota of the transfer in applicant shall be determined according to the price and the tax rate of the goods at the time of transfer approved by the customs The quantity or tax payable shall be deducted.
If the goods subject to duty reduction or exemption are returned out of the country in the original state due to quality or specification reasons, and the applicant imports the same type of goods by way of compensation without cost, the amount of duty reduction or exemption shall not be restored;
If the goods of the same type are not imported by means of compensation without cost, the applicant for duty reduction or exemption shall apply to the Customs within three months from the date of the original goods being returned out of the country. Upon examination and approval by the customs, the duty reduction or exemption may be restored.
For other cases of early deregulation, the tax relief will not be restored.
3、 The time limit for the alteration, cancellation and extension of the confirmation notice of China Customs on import and export tax collection and exemption stipulated in Articles 6 and 7 of the measures shall refer to the time limit stipulated in Article 5 of the measures.
4、 The "supervision method" column of the Customs declaration form shall be filled in according to the actual trade conditions when the goods with tax reduction or exemption are returned out of the country or exported as stipulated in Article 19 of the measures.
5、 Before March 1, 2021, the "certificate of tax collection and exemption of import and export goods of China Customs and "certificate of guarantee of tax reduction and exemption of goods of the China Customs" issued by the Customs and within the validity period can still be used.
6、 See Annex 1-23 for the format text of legal documents and relevant statements involved in the implementation of the measures.
7、 This announcement will come into effect on March 1, 2021.
