Imported equipment contract within five days of signing to the tax office business case, in order to offset the input, as well as, imported VAT input to be compared to offset, customs duty-paid vouchers according to China's "Provisional Regulations on Incremental Taxes," Article VIII: the amount of the incremental tax indicated on the duty-paid vouchers obtained from the Customs are allowed to be deducted from the sales tax. In Guo Shui Han [2004] No. 128, "Customs tax payment certificates issued after February 1, 2004, obtained by a VAT payer, shall be declared to the competent tax authorities for offset before the end of the first tax declaration period 90 days after the date of issuance, and the input tax shall not be offset in the following period". If this business occurs after 2009, the import of production and business equipment can be imported with the customs imported goods special payment book for deduction, since April 1, 2009 onwards, the customs payment book to be collected by the tax authorities to compare no problem, with the audit of the results of the comparison of the notification for deduction. First, the value of imported equipment, meaning that the tax imported (import VAT and customs duties, do not have to pay consumption tax) of machinery and equipment.
Two, not for the price of imported equipment, it does not have to pay taxes, is tax-free, but subject to customs supervision, without the permission of the Customs and Excise Department can not be sold without authorization, transfer and other acts.
Three, the knowledge of the relevant non-value equipment is as follows:
1, what is the processing trade foreign suppliers of non-value imported equipment?
Processing trade foreigners to provide non-value imported equipment (hereinafter referred to as non-value equipment) refers to the processing trade with the operating unit of foreign business, free of charge to the operating unit to provide the necessary equipment for processing and production, non-value equipment should not belong to the "foreign-invested projects are not exempted from the scope of the catalog of imported goods".
2, the enterprise import and use of non-value equipment should have what conditions?
(a) non-valuable equipment is provided free of charge, that is, the business unit does not need to pay foreign exchange imports, and does not need to be repaid by the processing fee or the difference in price.
(b) the enterprise should have an independent specialized in processing trade (i.e., not engaged in the processing of domestic products) of the factory or workshop, and non-valuable equipment is limited to the use of the factory or workshop. If the enterprise does not have an independent specialized factory or workshop, the processing trade contract (agreement) period, the enterprise must be more than 70% of the annual processing products for export.
3, the enterprise how to deal with non-value equipment approval and import procedures?
First of all, the enterprise with the processing trade contract (agreement) and the "processing trade equipment for non-value of the application for the record list" and other basic information to the foreign trade and economic cooperation departments for approval.
Secondly, the enterprise with the foreign economic and trade departments to review the relevant information to the competent customs for import tax exemption procedures, the Customs and Excise Department to be filed after examination and issue a non-value equipment manual.
Third, the enterprise with the manual to the port customs for the import of non-value equipment customs clearance procedures.
4, the customs supervision of non-valuable equipment is how the period?
The supervision period of the Customs refers to the non-valuable equipment from the date of import to the date of customs supervision, supervision period of five years.
5, the Customs for the temporary import of non-value equipment how to supervise?
Enterprises temporarily imported (within six months of the period) processing trade production of non-valuable equipment (limited to molds, single equipment), the Customs and Excise Department for the management of temporarily imported goods.
6, the enterprise import and use of non-value equipment in what obligations?
(a) Enterprises should be clearly set out in the processing trade contract (agreement) to provide free of charge in the form of non-value equipment.
(b) in the customs supervision period, the enterprise shall not be unauthorized sale of non-value equipment in the territory, exchange, transfer, mortgage or transfer for other purposes.
(C) in the customs supervision period, the business unit should be in January each year to the foreign trade and economic cooperation departments and the competent customs written report on the use of non-value equipment.
(d) for any reason to terminate or cancel the processing trade contract (agreement) and non-value equipment over the life of the customs supervision, the enterprise should be timely to the foreign trade and economic and trade departments and the competent Customs for the lifting of supervision procedures.
7, the enterprise how to deal with the release of non-value equipment customs supervision procedures?
(A) Customs supervision period has not expired or has been full of non-value equipment out of the country, the Customs with the enterprise application and relevant documents for deregulation procedures.
(2) Customs supervision period has not expired, the enterprise applies for early deregulation and stay in the territory of the non-value equipment, in the enterprise to pay back taxes, the Customs and Excise Department for deregulation procedures based on the relevant import licenses, inspection and quarantine certificates and relevant documents.
(C) Customs supervision period has expired and apply for the abandonment of non-valuable equipment, the Customs and Excise Department directly for the enterprise to handle the deregulation procedures.
(d) for the period of customs supervision has expired and stay in the original enterprise to continue to engage in processing trade business of non-value equipment, enterprises are exempted from the relevant import licenses, inspection and quarantine certificates and exemption from tax, directly to the Customs for deregulation procedures, for January 1, 1998 after the expiration of imported non-value equipment for the period of customs supervision has expired and is not in the original enterprise, the enterprise is exempted from paying taxes, but Should hold the relevant import license, inspection and quarantine certificates and related documents to the Customs for deregulation procedures.
8, the enterprise to stay in the territory of the non-value of the equipment in accordance with the management of old mechanical and electrical products?
For the early release of supervision and supervision of the expiration of years to remain in the territory to continue to use the invaluable equipment, as imports of old machinery and electronic products, the Customs in accordance with the relevant provisions of the management, but the enterprise in the invaluable equipment imported at the time of the import procedures have been handled for the import of old machinery and electronic products invaluable equipment is excluded.