| Circular of State General Tax Bureau on issues concerning tax rebating problem for exportation of textile machine |
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2004-01-19 |
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Guangdong Branch and every subordinated customs:
Since 1996, our country has announced continuously the tariff quota tax rate of some agricultural products, and now tariff quota tax rate sixteen kinds of commodities of have been announced. But since the administrative measures of tariff quota have not been made public, most commodities with tariff quota tax rate still use the import plan made by National Planning Commission and implement the measures of absolute quantity quota as well as the license management except some respective kinds of commodities. In order to conform the administering measures to the standard, we consult the related departments and make clear the problems concerned with tariff quota tax rate as follows:
First, commodities with tariff quota tax rate when imported in the list of processing trade.
1.When the processing trade is put on record, enterprises shall go through customs formalities relying on the Approving Licenses on Processing Trade Operation and the related vouchers; if they implement the deposit account transfer, customs shall collect account deposit or take assurance according to import tariff quota tax rate.
2.If the processing trade import commodities implementing tariff quota tax rate are approved to sell in domestic market, they shall be treated according to the following regulations:
(1). The commodities that are not implemented with absolute quantity quota regulation shall be imposed compensating tax and tax interest as to the import tax rate within tariff quota.
(2). As to the commodities that are not implemented with absolute quantity quota regulation, if the enterprises have applied for quota and import licenses according to the regulation, they shall be imposed compensating tax and tax interest according to the tax rate within import tariff quota; if the enterprises have not applied for quota and import licenses according to the regulation, they shall be imposed compensating tax and tax interest according to the tax rate out of import tariff quota. Concerning that after the enterprises have compensated tax at the tax rate out of import tariff quota the tax can have the function of restricting processing trade product being sold in domestic market, they needn't be punished according to GAC Notice about Publishing PRC Customs' Notice on Punishing the Enterprises that Sell the Products in Domestic Market Or Transfer Process Trade Commodities Defying the Regulations (O.L. [1999] No.636)
3.If the enterprises sell the tariff quota tax rate commodities in domestic market without permission, the uncollected tax shall be collected at the tax rate out of import tariff quota.
Second, commodities with tariff quota tax rate related to other supervisory means.
1.As to the commodities that not implemented absolute quantity quota regulation and the commodities that included in the operation scope approved by MOFTEC shall pay tax according to tax rate within import tariff quota. The import commodities that included to small-quantity border trade shall pay half tax according to tax rate within import tariff quota.
2.The commodities with absolute quantity quota shall be treated as follows:
(1) If enterprises they have applied for absolute quantity quota and import approving licenses according to the regulation shall pay tax according to tax rate within import tariff quota; If the commodities are imported in the list small-quantity border trade, the enterprise shall pay half tax according to tax rate within import tariff quota.
(2) Enterprises that have applied for absolute quantity quota and import approving licenses according to the regulation shall not be approved to import.
3.Enterprises that smuggle and import commodities without permission shall pay tax according to evade tax rate:
(1) The commodities that have not been implemented with absolute quantity quota and import approving licenses according to the regulation shall pay tax according to tax rate within import tariff quota.
(2) The commodities that have been implemented with absolute quantity quota and import approving licenses according to the regulation shall pay tax according to tax rate out of import tariff quota.
Third, this notice will be invalid automatically when the Tariff Quota Regulation is made public.
So is the notice. |
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