China Customs is the national entry-exit supervision and administration organ.
The main task of China Customs is to supervise inbound and outbound means of transport, goods, luggage, postal articles and other articles in accordance with the Customs Law of People's Republic of China (PRC) and relevant laws and regulations; Collecting customs duties and other taxes and fees; Seize smuggling; Compile customs statistics and handle other customs business. In short, the customs has four basic tasks: supervision, taxation, smuggling investigation and compilation of customs statistics.
2. What is a self-declared enterprise? Which enterprises can become self-care customs declaration enterprises?
Self-declaration enterprise refers to a domestic legal person enterprise that has the right to operate import and export, has gone through the formalities of customs declaration and registration, and only goes through the formalities of customs declaration and tax payment for import and export goods for its own enterprise (unit).
With the approval of the State Council, Ministry of Foreign Trade and Economic Cooperation and local foreign trade authorities, enterprises (units) capable of handling import and export business can become self-operated customs declaration enterprises, mainly including:
(1) specialized foreign trade import and export companies and their subsidiaries;
(2) Industry and trade (agricultural trade, technology trade) companies with import and export operation rights;
(3) Other national and local import and export companies with import and export operation rights or partial operation rights;
(4) Production enterprises, enterprise consortia, joint foreign trade enterprises and production enterprises with import and export operation rights;
(5) Trust and investment companies, economic and technological development companies, technology import companies and leasing companies;
(6) Sino-foreign joint ventures, Sino-foreign cooperation and wholly foreign-owned enterprises;
(seven) other enterprises with import and export business.
3. What documents should a self-care customs declaration enterprise submit to the customs when it goes through the formalities of customs declaration registration?
Eligible enterprises shall submit the originals (or photocopies) of the following documents to the customs;
(1) enterprise registration form (obtained at the customs);
(2) Approval certificate of foreign-invested enterprise or qualification certificate of import and export enterprise issued by the Ministry of Foreign Trade and Economic Cooperation;
(3) Business License for Enterprise as a Legal Person issued by the administrative department for industry and commerce (copy);
(four) the approval documents of the competent foreign trade department;
(5) enterprise contracts and articles of association (self-operated import and export enterprises do not need to provide contracts);
(6) An account opening permit issued by the People's Bank of China;
(7) Capital verification report (provided by foreign-funded enterprises);
(8) List of imported equipment (not required for those who do not import equipment);
(9) Lease agreement (the site and workshop are not leased and need not be provided);
(10) List of directors and supervisors, list of financial supervisors, and registration form of enterprise managers (obtained by the customs);
(1 1) enterprise financial management system and account book setting;
(12) Tax registration certificate issued by the State Administration of Taxation;
(13) Organization code certificate issued by technical supervision department;
(14) Special Customs Seal (seal).
After examination and approval by the customs, the Registration Certificate of Self-declared Units shall be issued, and the Registration Certificate of Foreign-invested Enterprises and the Asset Registration Manual of Foreign-invested Enterprises shall be issued at the same time.
4. What is an agent customs declaration enterprise?
Customs declarant refers to a domestic legal person who is engaged in the business of international freight forwarding and international means of transport agency, accepts the entrustment of customs declaration and tax payment for import and export goods, and performs the registration procedures of customs declarant in accordance with the Provisions of People's Republic of China (PRC) Customs on the Administration of Customs Declarators.
5. What are the customs declaration rules?
(1) The customs declaration agent handles customs declaration and tax payment at the ports in the customs area. Under special circumstances, customs declaration in different places shall be reviewed by Qingdao Customs and reported to the General Administration of Customs for approval.
(2) The agent customs declaration enterprise can only accept the entrustment of the enterprise with the right to import and export goods, and handle the customs declaration and tax payment of the goods entrusted by the enterprise.
(3) The agent must present the following documents to the customs at the time of customs declaration:
A power of attorney authorizing the legal representative of the enterprise to sign and handle customs declaration and tax payment procedures;
B. Agreement on contracted transport of import and export goods;
C. the customer's power of attorney for customs declaration.
(4) An agent customs declaration enterprise shall not transfer its name to others in any form to handle matters such as customs declaration and tax payment of import and export goods.
(5) A customs declaration agent shall employ customs declarers in accordance with customs regulations and bear legal responsibilities for customs declaration.
(6) The customs declaration agent shall establish account books and customs declaration business records according to the requirements of the customs on the financial account books and business statements of import and export enterprises.
6. What conveniences and benefits can an enterprise applying Class A management enjoy?
According to the operation status, customs declaration and compliance with customs laws and regulations, the customs divides enterprises into four management categories: A, B, C and D, and implements dynamic management. At present, in principle, it is assessed once every quarter.
On the basis of day-to-day management, the Customs provides the following conveniences and preferences to enterprises that implement Class A management:
(1) Set up a special window at the customs business site to give priority to the declaration and clearance procedures; And at the request of enterprises, give priority to the implementation of "on-site" inspection;
(two) for enterprises engaged in processing trade, with the approval of the General Administration of Customs, customs officers may be stationed in the factory for supervision or computer networking management;
(3) For the goods that are allowed to be guaranteed according to the regulations, the customs will release them with the letter of guarantee submitted by the enterprise, and the deposit will be exempted;
(4) An enterprise that has signed an exemption agreement with the customs may be exempted from sampling inspection when importing goods listed in the Catalogue of Goods under Customs Supervision;
(5) Give priority to providing enterprises with the convenience of EDI online declaration;
(6) Self-operated import and export production enterprises and scientific research institutes may apply to the Ministry of Foreign Trade and Economic Cooperation for the establishment of import and export companies, and the customs shall give priority to handling customs declaration and registration procedures for them;
(seven) processing trade enterprises that meet one of the following conditions, the customs may not implement the bank deposit account system:
(1) Bonded factories supervised by the resident customs or networked with the competent customs;
B. Engaged in processing trade in special industries such as airplanes and ships;
C the annual import and export volume of enterprises is 30 million US dollars (the export value of self-operated production enterprises is 6,543,800,000 US dollars) or above, or the annual export value of processing trade is 6,543,800,000 US dollars or above.
For enterprises that implement Class A management but do not meet the above three conditions, the customs still implements the system of "idling" the bank deposit account, and the import restricted goods are also exempted from paying the deposit.
7. What is a customs broker? How to become a customs broker?
A customs declarant refers to a person who is registered with the approval of the customs, handles customs clearance procedures such as import and export goods declaration and tax payment on behalf of his customs declaration enterprise, and takes this as a profession.
Those who want to engage in customs declaration business and meet the requirements stipulated by the customs should first take the national unified examination for the qualification of customs declarers and obtain the qualification certificate of customs declarers. Then apply to the local customs for registration as a customs broker with the employment certificate issued by the customs declaration enterprise registered at the customs. Those who pass the customs examination will be issued with a customs declaration certificate and a customs declaration certificate. In this way, it has the qualification to declare to the customs on behalf of its affiliated enterprises.
8. What is customs clearance?
Customs clearance refers to the whole process that the person in charge of inbound and outbound means of transport, the consignor and consignor of goods and their agents and the owner of goods apply to the customs for import and export of goods and articles, and the customs examines the documents submitted by them and the goods and articles applied for import and export according to law, collects taxes and fees, and approves the import and export.
9. What are the basic procedures for customs clearance?
There are five basic customs clearance procedures for import and export goods, namely: (1) declaration, (2) inspection, (3) taxation, (4) release and (5) customs clearance.
Declaration refers to the act of the consignee or consignor of import and export goods to declare their import and export goods to the customs in written or electronic data exchange within the time limit stipulated by the customs, apply for customs clearance, and bear legal responsibility for the authenticity and accuracy of the declaration.
Inspection refers to the act that the customs accepts the declaration of the customs declaration unit and actually inspects the import and export goods according to the audited customs declaration documents to determine whether the contents declared in the customs declaration documents are consistent with the actual import and export goods.
Taxation refers to the act of collecting import and export tariffs and collecting taxes by the customs according to the provisions of the customs law, customs regulations and import and export tariffs.
Release refers to the act that the customs decides to terminate the on-site supervision of import and export goods after accepting the declaration of import and export goods, reviewing the customs declaration materials, inspecting the goods and collecting taxes and fees according to law.
Customs clearance refers to the customs inspection of goods that still need to be managed after port release within a specified period of time, and the handling of goods that need to be reissued with certificates and taxes until the customs supervision is completely completed.
10. What documents do I need to submit to the customs for the declaration of import and export goods?
The consignee of imported goods, the consignor of exported goods or their entrusted agents must fill in the Import Goods Declaration Form or the Export Goods Declaration Form to declare to the customs at the time of import and export, and provide relevant freight and commercial documents, such as invoices, packing lists, delivery (loading) certificates (or waybills, parcels), contracts, etc. The goods exempted from tax shall provide corresponding management certificates (such as licenses, import registration certificates of important industrial products, customs clearance forms for entry and exit goods, etc.). ).
1 1. What taxes does the customs levy on import and export goods?
The customs collects customs duties and import value-added tax on imported goods, and also collects consumption tax on a few commodities.
The customs only collects export tax on a few export goods, and does not collect export value-added tax and consumption tax on export goods.
Tariff is a turnover tax levied by the customs on inbound and outbound goods and articles according to the tariff policies, laws, regulations and import and export tariffs stipulated by the state. Tariff is a symbol of national sovereignty and an important part of national tax revenue.
Value-added tax is a kind of tax that takes the value created by enterprises and individuals engaged in industrial manufacturing, commodity management or providing services as the object of taxation. Value-added tax is levied by the tax authorities, but the value-added tax on imported goods is levied by the customs.
Consumption tax is a tax levied on taxable consumer goods produced, processed and imported in China. Consumption tax on imported taxable consumer goods is also levied by the customs.
12. How to calculate customs duties, import value-added tax and consumption tax? What is the customs value?
Import duty = duty paid price × tariff rate
Export tariff = customs value × export tax rate
Import VAT = (duty paid price+tariff+consumption tax) × VAT rate
Import consumption tax:
Ad valorem consumption tax = dutiable price+tariff × consumption tax rate
1- consumption tax rate
Specific tax = number of taxable consumer goods × consumption tax unit tax.
Duty paid price refers to the price of import and export goods subject to customs duties calculated by the customs according to the relevant provisions of the Customs Law and the Regulations on Import and Export Tariffs.
The customs value of imported goods is the CIF price based on the transaction price approved by the customs. The CIF price of imported goods includes the price before the goods arrive at the import place in China, plus the packing fee, freight, insurance premium and other labor costs, as well as the commission paid by the importer to the seller during the import of goods (seller's commission) and the expenses related to patents, trademarks, copyrights, special technologies, computer software and materials paid for the production, manufacture, publication, distribution or use of imported goods in China. However, the buyer's commission paid by the importer to the overseas purchasing agency, the normal rebate paid by the seller to the buyer and the installation, debugging, technical guidance or training expenses of industrial facilities and machinery and equipment after import are not included.
13. What are the preferential import tax policies currently implemented by the Customs?
At present, the preferential import tax policies implemented by the customs mainly include: tax reduction and exemption for imported equipment for domestic and foreign-funded projects (including Sino-foreign joint ventures, Sino-foreign cooperation, wholly foreign-owned projects, domestic investment in technological transformation, capital construction projects, etc.) encouraged by the state. ), tax relief for scientific and educational supplies, tax relief for imported materials for oil exploitation in specific areas of ocean and land, tax relief for loans from foreign governments and international financial organizations, and tax relief for imported animal and plant sources.
14. What are the duty-free ranges of imported equipment for domestic investment projects?
(1) Domestic investment (including the use of foreign commercial loans) in infrastructure or technological transformation projects that meet the current catalogue of industries, products and technologies encouraged by the state, self-used equipment imported within the total investment, and technologies and accessories and spare parts imported with the equipment (excluding accessories and spare parts imported separately);
(2) Self-use equipment imported with loans from foreign governments and international financial organizations, as well as technologies, accessories and spare parts imported with the equipment (excluding accessories and spare parts imported separately).
15. What are the duty-free ranges of imported equipment for foreign-funded projects?
(1) Foreign-invested projects (including infrastructure or technological transformation projects) that meet the encouraged and restricted categories in the Catalogue of Industries with Foreign Investment, and foreign-invested projects approved in April 1, 65438+February 3 1, 1997 according to the procedures prescribed by the state are under investment.
(2) Self-use equipment and supporting technologies, accessories and spare parts imported by foreign-invested enterprises within the total investment before March 3 1 and 1996 (including imported with the equipment or imported separately);
(3) Foreign-funded R&D centers import self-use equipment and supporting technologies, accessories and spare parts (including those imported with the equipment or separately) that cannot be produced in China or whose performance cannot meet the needs within the total investment;
(4) The established encouraged and restricted B-type foreign-invested enterprises, foreign-invested research centers, advanced technology-oriented and export-oriented foreign-invested enterprises use their own funds beyond the total investment (specifically, enterprise reserve funds, development funds, depreciation and after-tax profits) to update or repair the original equipment (excluding complete sets of equipment and production lines) within the original approved production and operation scope, and import self-used equipment and supporting technologies, accessories and spare parts that cannot be produced in China or whose performance cannot meet the needs (.
(5) Self-use equipment imported with loans from foreign governments and international financial organizations, as well as technologies, accessories and spare parts imported with the equipment (excluding accessories and spare parts imported separately).
However, the goods imported by the above-mentioned domestic and foreign-funded projects listed in the Catalogue of Imported Goods Not Duty Free for Domestic Investment Projects and the Catalogue of Imported Goods Not Duty Free for Foreign Investment Projects are not duty-free.
16. What regulations does the state have to support and encourage the export of mechanical and electrical products?
The processing equipment, testing equipment and prototypes that are really necessary for the export base enterprises of mechanical and electrical products and expanding export enterprises to expand their exports or technical transformation by using technical transformation loans and foreign trade development funds, as well as those that are not produced in China and advanced in technology and are not included in the Catalogue of Imported Goods that are not exempted from tax for domestic investment projects, shall be exempted from customs duties and import value-added tax.
17. What forms can Taiwan Province compatriots invest in?
You can take:
(1) Establish a joint venture, cooperative enterprise or enterprise (hereinafter referred to as Taiwan Province Compatriots Investment Enterprise) with all its capital invested by Taiwan Province Compatriots;
(2) Cooperative exploration and development of natural resources;
(three) to carry out compensation trade, processing and assembly and cooperative production;
(4) purchasing stocks and bonds of enterprises;
(5) purchasing real estate;
(six) to obtain land use rights and operate;
(7) Purchasing small state-owned enterprises, collective enterprises and private enterprises;
(8) Other investment methods permitted by laws and administrative regulations.
Compatriots-invested enterprises in Taiwan Province Province enjoy preferential tax treatment in accordance with relevant state laws and administrative regulations.
18. What is the general procedure for customs to reduce or exempt imported equipment?
(1) After the imported equipment investment project is approved by the Planning Commission, the Economic and Trade Commission and the Foreign Economic and Trade Commission, it should first apply to the competent customs for filing the enterprise tax reduction or exemption project. The customs examines projects and approves tax reduction or exemption.
(2) Enterprises that have registered for tax reduction or exemption at the Customs shall apply to the Customs for tax reduction or exemption before the equipment is imported. After examination and approval by the customs, the Customs will issue a Certificate of Duty Exemption for Import and Export Goods.
19. What documents should be submitted for the filing of enterprise tax reduction or exemption projects?
(1) Foreign-invested enterprises
(1) Application form for filing tax reduction or exemption items of enterprises (collected by the customs);
(2) Confirmation letter of domestic and foreign-funded projects encouraged by the state (projects approved before 1997 12 3 1 need not be provided);
③ Business license of enterprise legal person (copy);
(four) the approval certificate of foreign-invested enterprises (or overseas Chinese from Hong Kong, Macao and Taiwan) and its approval;
(5) enterprise contract and articles of association (solely foreign-owned enterprises only need to provide articles of association);
⑥ Feasibility study report and its reply;
⑦ Other documents deemed necessary by the customs (such as asset registration manual of foreign-invested enterprises, capital verification report of cash-invested enterprises, etc.).
2. Domestic investment projects
(1) Application form for filing tax reduction or exemption items of enterprises (collected by the customs);
② Business license of enterprise legal person (copy);
③ Feasibility study report and its reply;
④ Import contract and equipment list;
⑤ Other documents deemed necessary by the customs.
20. What documents do enterprises need to submit to apply for tax reduction or exemption for imported equipment?
(1) application form for duty-free import and export goods (received by the customs);
(2) Import contracts and invoices;
(3) Other documents deemed necessary by the customs (such as packing list, instructions, relevant certificates of state control over imported equipment, asset registration manual of foreign-invested enterprises, etc.).
2 1. Which units can enjoy the tax exemption policy for imported scientific and educational supplies?
Scientific research institutions and schools that import a reasonable amount of scientific research and teaching supplies that cannot be produced in China for profit and directly use them for scientific research or teaching shall be exempted from customs duties, import value-added tax and consumption tax.
Scientific research institutions and schools refer to: (1) institutions directly under ministries, commissions and offices in the State Council and institutions specialized in scientific research and development under provinces, autonomous regions, municipalities directly under the central government and cities with separate plans; (2) "Full-time institutions of higher learning" with academic qualifications recognized by the Ministry of Education, including employee universities approved by the competent department of the State Council and recognized by the Ministry of Education, TV universities and their branches in all provinces, municipalities and autonomous regions, central party schools and provincial and municipal party schools; (3) "Other scientific research and development institutions and schools" approved by the Ministry of Finance in conjunction with relevant departments of the State Council.
22. What are the provisions for tax reduction and exemption for imported animal and plant provenances?
Department tax [1998 > Document No.349 stipulates that the policy of exempting imported wild animal and plant seeds (seedlings), breeding livestock and poultry (poultry), fish species (seedlings) and non-profit species from import value-added tax will continue to be maintained before June 5438+February 3, 2000. Imported animal and plant provenances are limited to the production and scientific research of agriculture, forestry, animal husbandry and fishery. Imported pets and other ornamental objects are taxed according to regulations. Police dogs imported by the army, armed police and public security departments are also exempt from import value-added tax. The import of the above-mentioned animal and plant provenances shall be uniformly managed by the Ministry of Agriculture and the State Forestry Administration. The importer shall apply for tax exemption from the local customs on the strength of the Approval Form for Import (Export) of Plant and Animal Seedlings, the Approval Form for Import of Seed and Seedling of State Forestry Administration and the Approval Form for Import of Non-profit Wild Animals and Plants issued by People's Republic of China (PRC) Ministry of Agriculture, State Forestry Administration and China Endangered Species Import and Export Administration Office.
23. What are the regulations for the duty-free import of personal use items of foreign residents?
The import of articles for personal use by foreign residents means that residents of foreign enterprises and other economic organizations in China, residents of foreign non-governmental economic and trade organizations in China, resident journalists of foreign news organizations in China and foreign residents of Sino-foreign joint ventures, Sino-foreign cooperation and wholly foreign-owned enterprises import a reasonable number of vehicles and daily necessities for their own use.
After obtaining the long-term residence permit issued by the public security department of China, foreign residents can fill in the Application Form for Personal Articles Entering and Leaving the Country and submit an application for personal articles to the local customs with relevant documents. The customs shall examine and verify, and a reasonable number of imported articles for personal use shall be exempted from tax except for 20 kinds of goods whose tax reduction or exemption is stopped as stipulated by the state. Those exceeding the quota are for personal use, and import duties are approved. Self-use motor vehicles (cars, motorcycles) are limited to one tax import per vehicle. Articles for personal use approved by the customs shall enter the country within 6 months from the date of approval. Personal use items are limited to one application per person.
When applying for articles for personal use, the foreign resident must go to the customs in person, provide copies of the following documents, and submit the original: (1) passport (or home visit permit for Hong Kong and Macao compatriots, mainland travel permit for Taiwan Province compatriots); (2) Long-term residence permit; (3) Business license; (4) enterprise registration certificate; (5) On-the-job certificate (if there is his name on the business license, it can be exempted); (6) Letter of guarantee of foreign resident enterprises; (7) 1 one-inch bareheaded photo.
24. What are the customs regulations on the supervision period of imported goods with duty reduction or exemption?
The time limit for customs supervision of imported goods with duty reduction or exemption is:
(1) 8 years for ships, airplanes and building materials (including steel, wood, plywood, wood-based panels, glass, etc.). )
(2) Six years for motor vehicles and household appliances.
(three) machinery and other equipment, materials for 5 years.
The customs shall carry out follow-up management of the imported goods with tax reduction or exemption during the supervision period, and enterprises shall not transfer, sell, lease or mortgage them without authorization. After the supervision of imported goods with tax reduction or exemption expires, the enterprise shall go through the formalities for lifting the supervision at the customs.
25. What is the bonded system? What are the main forms of bonded system in China at present?
Bonded system refers to a customs management business system in which goods imported by domestic enterprises approved by the customs are stored, processed and assembled in designated places in China under the supervision of the customs, and all kinds of taxes and fees are stopped.
At present, China's bonded system mainly has two forms: the first is to serve international commodity trade, such as bonded warehouses, bonded areas, consignment, duty-free shops and so on. The second is to provide services for processing and manufacturing, such as processing with supplied materials, processing with imported materials, bonded factories, bonded groups and bonded areas.
26. What are bonded goods? What are the characteristics of bonded goods?
Bonded goods refer to the goods that have been temporarily handled with the approval of the customs, stored, processed and assembled in China, and then transported out of the country.
Bonded goods have the following characteristics:
(1) The specific purpose is to import for international trade activities and processing and manufacturing activities;
(2) Temporary tax exemption, that is, the customs did not go through the tax payment formalities when entering the country, and the goods eventually flowed to the customs for tax collection or exemption.
(3) Re-transport out of the country means that it must be transported out of the country with the original products or processed products.
27. What are the main links of customs supervision over bonded goods?
It mainly includes four links, namely:
(1) Contract registration and filing. Units dealing in bonded goods shall apply to the competent customs for contract registration and filing with relevant approval documents, contracts signed with foreign countries and other relevant documents, and after approval by the customs, they shall issue registration manuals or other documents.
(2) Imported goods. When bonded goods actually enter the country, the business unit or its agent holds the bonded goods registration manual or other documents issued by the competent customs, declares them to the entry customs, and goes through the import formalities.
(3) After storage or processing, it is transported for export. After the bonded goods enter the country, they are stored in places designated by the customs or handed over to processing enterprises approved by the customs for processing and manufacturing, and then transported out of the country after the storage period expires or the processing is completed. The business unit or its agent holds the registration manual or other documents of this batch of bonded goods, declares to the customs at the exit place, and goes through the re-export procedures.
(4) Write off and close the case. After the contract for record expires or the processed products are exported within a certain period of time, the business unit shall go through the verification formalities with the competent customs for record of the contract with the relevant documents such as the processing trade registration manual and the import and export goods declaration form. The customs shall verify the import, storage, processing, use and export of bonded goods, and finally determine the tax exemption, and then write off and close the case.
28. What is feed processing? What is processing with supplied materials? What's the difference between them?
Feed processing refers to a trade mode in which some or all raw materials, materials, spare parts, auxiliary materials and packaging materials are imported by relevant business units in China, and finished or semi-finished products are processed by domestic producers and then sold to foreign markets.
Processing with supplied materials refers to a trade mode in which foreign manufacturers provide certain raw materials, auxiliary materials, spare parts, components, packaging materials and necessary machinery and equipment and production technology, and entrust Chinese enterprises to process and assemble according to the requirements of foreign manufacturers, and the finished products are sold by foreign manufacturers.
Feed processing and incoming processing are collectively referred to as "processing trade". The main differences between them are as follows: (1) Foreign exchange is not used for processing; Feed processing means that our business department uses foreign exchange to buy imported materials. (two) imported materials and processed products are owned by foreign investors; All imported materials and parts used for processing belong to our business department. (3) There is a close internal relationship between the import and export of processing materials. Foreign businessmen are often both suppliers of materials and recipients of finished products, which is a related party transaction, and their contracts are not sales contracts based on the transfer of ownership of goods; For the processing of raw materials, our business department signed a contract with foreign businessmen as a buyer and an export contract as a seller. These are two transactions, both of which are characterized by the transfer of ownership of goods.