The general administration of customs announce
In order to further guide the import and export enterprises and units to obey the law, self-discipline is convenient "honest law-abiding, dishonest illegal punishment", the customs law enforcement, the unified improve customs clearance facilitation, the general administration of customs decided to carry out the pilot reform on tax collection and administration mode. Now the matters related to notice the following:
A, the scope of the pilot
In transportation by sea, land, air import ports "import and export tariff of the People's Republic of China" (hereinafter referred to as the "tariff") 80, 81, 82, chapter.
In Shanghai port shipping import, to the Shanghai customs declaration chapter 85, 85, 90 of the tariff of the goods.
In Shanghai port air import, to the Shanghai customs declaration chapter 85, 85, 90 of the tariff items (limited to Shanghai customs registration of import and export enterprise, unit, excluding express).
In Beijing, ningbo port imported chapter 85, 85, 90 of the tariff items, partial incorporated into the scope of the pilot.
Involves the formula for pricing, special case and not implemented electronic networking of preferential trade agreements, certificate of origin or country of origin statement under not incorporated into the scope of the pilot.
Second, the main content
(1) independent declaration, tax (self-reported since pay) on its own.
Import and export enterprises and units in advance for customs entry, all items shall truthfully, standard fill in the customs declaration form, using the input system of service tool to calculate the customs tax (fee) should pay the relevant taxes, and the procedure of the tax and fee system displays results are confirmed, along with the entry submitted content the customs declaration form.
Import and export enterprises and units after receiving customs clearance system sends receipt, carry out the relevant taxes paid by procedures; Need paper tax payment, to declare to the customs the print, the print tax payment book indicate the word "self-reported since pay", belongs to the tax receipts, does not have the customs administrative decision attributes.
(2) rear factors of tax audit.
After the release of goods, the price of the customs declaration of import and export enterprises, units, classification, origin tax elements such as spot check audit; Under special circumstances, the implementation of administration by the customs before the tax audit. The relevant import and export enterprise, the unit shall, according to the customs requirements, cooperate with the customs tax collection and administration work.
A written report to the customs import and export enterprise, the unit active its violation of customs regulation and subject to customs processing, identified as active disclosure of the customs, the customs shall be given a lighter or mitigated punishment. A minor illegal act, promptly puts it right and causes no harmful consequences, no administrative punishment. To take the initiative to disclose and payment of tax, the customs can derate fine for delaying payment.
This announcement shall enter into force as of November 1, 2016. Among them, the chapter 85, 85, 90 of the tariff items of pilot effective as of December 1, 2016.
Notice is hereby given that the.
The general administration of customs
On October 29, 2016