I. Early release of supervision needs to pay back taxes. Guo Shui Han [2009] No. 158 is the Shenzhen Municipal Bureau of National Taxation "on the import of VAT deduction issues on the instructions" (Shenzhen State Taxation [2009] No. 36) for approval, according to the Customs imported goods tax exemption and exemption management regulations, the import of tax-exempted goods, should be supervised by the Customs for a certain number of years, in advance of lifting the supervision, should be to the competent Customs to apply for the payment of back taxes.
(a) the management of duty-exempted imports of goods have a clear limit of years. November 3, 1988, the General Administration of Customs issued a "notice on the management of duty-exempted imports of goods," [(88) Department of the tax word No. 1297], the management of imported goods to make adjustments to the limit of years: ships, airplanes, 8 years; motor vehicles and household electrical appliances, 6 years; machinery, equipment and other equipment, 5 years. Implemented since January 1, 1989, the imported goods subject to duty exemption and reduction managed by the Customs shall not be sold, transferred or diverted to other uses without authorization within the management period. If there are special circumstances, approved by the Customs or the competent authority to sell, transfer or move for other purposes, should be depreciated according to its useful life as the duty-paid price of tax reimbursement, the specific formula is:
Tax reimbursement of the duty-paid price = the original cif price × [1 - actual use of the month ÷ (management years × 12)]
(ii) some of the issues to further clarify the Specification, which mainly involves products, years and tax exemptions and reductions. June 4, 2003, "General Administration of Customs on the implementation of a number of issues in the implementation of clear tax exemptions and reductions in the notice" (Department of Taxation [2003] No. 172) has clear provisions. Such as the "State Council on adjusting the tax policy of imported equipment notice" (Guo Fa [1997] No. 37) "industrial entries" and other aspects of the problem, on the definition of imported equipment, ancillary parts and spare parts, on the leasing of imported goods tax exemption and exemption issues, foreign-invested enterprises to reduce the amount of tax exemptions and tax exemptions approved by the issue of scientific and educational supplies, such as further clarification and standardization of the issue. Issues such as further clarification and standardization. Encourage the project to import tax-free equipment in the end of the project, the equipment is still in the regulatory period, the tax how to deal with the issue of equipment continues to be used in the enterprise, may not be back taxes, the Customs and Excise Department to continue to supervise to the end of the regulatory period; transfer of equipment should be required to make up for the tax or approved by the carry-over procedures.