Reporter: Please first give an explanation of the national level comprehensive bonded area tax incentives.
Li Zongwen: Tax incentives: (1) infrastructure materials, equipment, and a reasonable number of office supplies for personal use are exempt from import tariffs and import linkage taxes.
Interpretation: enterprises in the region imported from abroad for their own use equipment, infrastructure materials and a reasonable amount of office supplies for their own use are exempted from import tariffs and import linkage tax, for example: a production enterprise, 100% of the products exported, the production of a large number of equipment needs to be imported, because of import tariffs on equipment generally need to be about 10% import tariffs, and in addition to the need to pay 17% of the import linkage tax, if you need to operate outside of the district If you operate outside the zone, you need to pay a one-time payment of nearly 30% of the tariffs and import link tax. If you build a factory in the zone, you can reduce the pressure on the working capital of the enterprise.
(2) The goods within the zone (within and outside the zone, the same below) are regarded as exported and export tax rebate is implemented. Enterprises in the zone are entitled to tax rebates for the use of water, electricity and gas.
Interpretation: the export of enterprises outside the zone need to actually leave the goods in order to handle the tax rebate business, the comprehensive bonded area increased into the area that is regarded as the export of the function, so that some of the small single-volume exports of enterprises, you can one-time large single-volume exported to the comprehensive bonded area, a one-time clearance, you can get a tax rebate, the area through the logistics company in multiple batches of small single-volume and then exported in batches to achieve the reduction of the cost of enterprise clearance, logistics costs. In addition, it can increase the speed of tax rebate and accelerate the circulation of enterprise liquidity.
such as: stone export enterprises, foreign orders are not large, a one-time may be the need for 100,000 yuan, if each time the customs clearance, booking warehouse may not be profitable, but can be a one-time export of 3 million into the comprehensive protection zone library, foreign orders received from the area library shipments, which can save a lot of cost.
(3) the goods in the zone into the territory of the sale of goods according to the relevant provisions of the import of goods for customs clearance procedures, and according to the actual state of the goods reported for taxation (except as approved or authorized).
Interpretation: This policy is mainly for general trade import distribution and cross-border distribution enterprises, enterprises imported goods can first enter the zone, and then sold in batches in the territory, each sale, pay a tariff and import taxes, no sales can not pay taxes, which reduces the pressure on the liquidity of enterprises. For example: to do general trade distribution, the import of 1 million U.S. dollars of products, if outside the zone may be a one-time payment of more than 200,000 U.S. dollars of import tariffs and import taxes, in the zone can be paid in batches.
(4) Exemption of value-added tax (VAT) and consumption tax (CST) for goods transactions between enterprises in the zone.
Interpretation: This is easy to understand, the goods transactions between enterprises outside the zone need to pay value-added tax and consumption tax, but enterprises in the zone can be exempted.
(5) Selective collection of customs duties, cross-border e-commerce retail import tax, general VAT taxpayer status and other approved or authorized tax policies.
Interpretation: Selective taxation refers to the region's goods into the domestic sales can choose to import raw materials or imported finished goods tax burden lower state to pay taxes. For example: an enterprise sales of medical equipment, import tariffs for 8%, and need parts tax rate of 4%, the enterprise can import parts and components assembled in the region, out of the region sales, you can choose to pay the 4% tax rate.
Weihai Integrated Protection Zone is China's third batch of cross-border e-commerce integrated pilot zones, you can carry out cross-border e-commerce sales in the stock preparation mode, paying 9.1% of the postal tax. For example, all global goods on the positive list can be stocked in the ZIPZ and then sold across the border.
Currently, enterprises in the ZIPO zone can apply for general taxpayer status, which has been piloted in Weihai ZIPO.
Reporter: Please introduce the trade facilitation policy of the ZIPPA?
Li Zongwen: In addition to laws, administrative rules and regulations provide otherwise, the goods in and out of the zone with the outside world, do not implement the import and export quota, license management and so on.
Interpretation: China's current quota and special license management of some products, such as: sugar, flour, wool and other products, under normal circumstances, our enterprises are difficult to apply for quotas, the use of the Integrated Protection Zone, we can change the HS code of these products, thus avoiding the license management. Such as a production of bread enterprises, the need for a large number of flour imports, the permit application can not be, you can first enter the flour in the comprehensive bonded area, in the area of the flour into bread flour or puffed flour, change the customs code and then imported to the enterprise, to avoid the national import quota restrictions.
Reporter: What are the bonded supervision policies?
Li Zongwen: Bonded storage of goods in the zone does not set the storage period. Imported goods into the zone bonded. Bonded goods can flow freely between enterprises in the zone.
Reporter: Please tell us about the foreign exchange policy?
Li Zongwen: The goods in and out of the zone (inside and outside the zone) can be settled in foreign currencies or RMB; replication and promotion of policies in the FTZ; bonded display transactions; batch entry and exit, centralized declaration; centralized summary tax payment system; and bonded logistics network supervision system.
Reporter: What policies can the comprehensive bonded zones introduce on their own?
Li Zongwen: 1. Self-construction projects
(1) For enterprises that build their own facilities in the Comprehensive Free Trade Zone, if their fixed asset investment reaches a certain scale, they will be given corresponding productive subsidized interest rate support according to the standard.
Satisfy the conditions:
Investment of 100 million yuan and above and the formation of physical one-time 1% discount support to enterprises, the maximum discount funds for a single enterprise does not exceed 5 million yuan.
Investment intensity of 2.8 million mu of the project 3% discount support.
Investment intensity of 3.5 million mu of the project 4% discount support.
Fixed asset investment of 100 million yuan (foreign investment of 10 million U.S. dollars) industrial land in accordance with the national provisions of the minimum price standard for industrial land 70% of the concession (North District subsidies 50,000 yuan per mu).
(2) For enterprises that build their own cold chain warehouses in the ZIPO, with a total investment of more than 100 million yuan and a capacity of more than 20,000 tons, they will be given 4% interest rate subsidy support, with the maximum amount not exceeding 5 million yuan.
2. Operational Support
Reward for Local Economic Contribution:
If the annual local economic contribution to the region is 500,000 yuan or more and less than 3 million yuan since the date of commissioning, 80% of the support funds will be given by referring to the part of the local contribution formed in the first three years after the date of commissioning.
If the annual local economic contribution to the region from the date of commissioning is more than 3 million yuan (inclusive), the support funds will be given at a ratio of 80%, taking the part of local-level contribution formed in the first 5 years from the date of commissioning as a reference.
In the five years prior to the date of commencement of production, the amount of tax paid in any one natural year reaches 200,000 mu or more, the local-level contribution formed in that year as a reference, and 80% of the proportion of support funds.
Financial leasing, bonded maintenance and other enterprises, the annual local economic contribution to the region of 500,000 yuan (including) or more, to the date of commissioning of the first five years of the formation of the local level contribution part as a reference, the proportion of 80% to give support funds.
3, rent concessions:
(1) office space:
For enterprises leasing office space in the zone, the rent will be "two exemptions and three halves".
(2) Warehouses:
Warehouses with a rental area of 4,000 square meters or less in the South Zone of the ZIPO can enjoy preferential prices for warehouse operation services and are exempted from rents for three years. Enterprises renting an area of 4,000 square meters or more, the implementation of the rent "two free and three halves".
(3) factory buildings:
Renting standardized factory buildings in the south zone of the comprehensive protection zone or unused factory buildings in the north zone, intensive and economical land use standards, in line with the requirements of the enterprise, the implementation of the rent "two free and three halves".
Reporter: What projects are suitable for the development of the comprehensive protection zone?
Li Zongwen: 1, bonded processing:
(1) imported raw materials bonded, do not need to pay customs duties and import taxes
(2) domestic procurement of raw materials into the area tax rebate, other regions need to finished products actually leave the country tax rebate
(3) finished products sold to the country can be based on the raw materials or finished products to pay less state to pay taxes
(4) Quota license management products as raw materials may not be subject to quota license management restrictions.
2. Bonded Logistics:
(1) Zero inventory management of export products
(1) Tax rebate upon entry into the zone, realizing tax rebate in advance;
(2) Carrying out the export product consolidation business, splitting, re-packing, and shipping the products of several enterprises out of China in the comprehensive bonded zone according to the needs of customers
.
(2) Distribution of Imported Raw Materials and Consumer Goods
(1) Bonding of Imported Products in the Zone;
(2) Batch In/Out, Centralized Declaration System;
(3) Centralized Aggregate Taxation System;
(4) Networked Supervision System of Bonded Logistics.
(3) Japan and South Korea import enterprises cross-border e-commerce overseas warehousing centers
(1) the use of the General Insurance Zone re-export trade function;
(2) compared with Japan and South Korea, the cost of labor and warehousing cost advantage is obvious;
(3) Weihai is the closest distance from Japan and South Korea, and there is a transportation advantage;
(4) Japan and South Korea do not have cross-border e-commerce bonded import mode.
3, bonded services:
(a) bonded display transactions
(1) imported products into the zone bonded;
(2) batch in and out, centralized declaration of business, you can use less capital recycling,
complete the delivery of import tariffs and import taxes;
(3) the display transactions to implement the first sales after customs declaration Payment of taxes, saving the use of funds.
(2) Financial Leasing of Imported Equipment
(1) It can carry out full flow leasing business between domestic and foreign countries, from foreign countries to domestic countries, from domestic countries to foreign countries, from foreign countries to foreign countries;
(2) Enterprises of bonded zones can purchase goods from foreign countries for bonded implementation in bonded zones, and the goods are in the state of "inside and outside the country", and are not bound by various types of domestic approval certificates;
(3) Exhibition transactions are subject to customs declaration and tax payment after sales, saving capital occupation.
(3) When the leased goods of the enterprises in the free trade zone are leased to domestic lessees, the domestic lessees will go through the import customs declaration procedures and can pay the import tariffs and import VAT by installments according to the leasing period, which reduces the pressure on the liquidity occupation of the domestic lessees.
(3) R&D, maintenance and testing services
(1) Tax exemption for imported equipment and spare parts for self-use;
(2) Bonded import of R&D and testing materials, maintenance and testing equipment, etc.
(3) Tax rebate for R&D materials imported into the zone from the domestic market;
(4) Value-added tax (VAT) exemption for enterprises in the zone;
(5) No tax rebate for R&D materials, maintenance parts, etc.
(5) No tax rebate for R&D materials, maintenance parts, etc. imported into the zone from abroad. (5) Overseas import of materials for R&D and spare parts for maintenance are not subject to quota and license management;
(6) Simple and inexpensive procedures for the return of exported products for repair.
(4) Service Outsourcing
(1) Import of equipment for self-use and spare parts for maintenance are exempted from tax;
(2) Enterprises in the region are exempted from value-added tax.
(5) cross-border e-commerce
(1) tariffs are temporarily set at zero, import VAT and consumption tax is increased by 70% of the legal taxable amount;
(2) you can apply for return and refund of tax within 30 days;
(3) products imported into the zone to implement bonded;
(4) Weihai City, the country's third batch of cross-border e-commerce integrated pilot zones. It can do the stock preparation mode cross-border e-commerce;
(5) the planning and construction of cross-border e-commerce express sea and air multi-mode supervision center in the zone.