] October 30th news billion state power network, the General Administration of Customs released yesterday, "2016 sixty-second" announcement of the General Administration of customs, will carry out tax administration reform. The announcement will be formally implemented in November 1, 2016, "People’s Republic of China import and export tariff" (hereinafter referred to as the "tariff") eighty-fourth, 85, 90 chapter commercial pilot since December 1, 2016 implementation.
pilot content includes two points, one is self declaration, self tax (self reporting from the payment), two is the tax elements after the audit.
for self-reported self pay, the import and export enterprises, units of the customs pre entry, pay taxes shall be calculated and confirmed, together with the declaration of the pre entry content submitted to the customs, customs clearance receipt system to send the receipt for the relevant tax procedures. At the same time, import and export enterprises, units can be declared to the customs office to print the paper tax payment book, the document does not have the customs administrative decision attributes.
after the release of the goods, the customs will import and export enterprises, units to declare the price, classification, origin and other tax elements for spot checks; in particular, the implementation of the customs before the release of the tax elements audit.
billion state power network to understand, the general procedures for customs clearance after the audit, the audit is correct, then the tax, release. The new tax collection and management mode in the pilot area, by the import and export enterprises, units of self declaration, tax, and then release the goods after the tax audit.
notice that this pilot, according to the different categories of goods will be in the country, Shanghai, Beijing, Ningbo pilot.
in the port sea, land and air import tariff "" eightieth, 81, 82 chapter of goods, such as tin products, ceramics, hand tools and other goods; declare to the customs of Shanghai port in Shanghai, "the import tariff" eighty-fourth, 85, 90 chapter of goods, such as steam boiler, vacuum cleaner, electric shaver and other goods in Shanghai; port of imports by air to Shanghai customs declaration, the "tariff", eighty-fourth 85, 90 chapter of goods (limited to the Shanghai customs registration of import and export enterprises and units, excluding express); in Beijing, Ningbo Port imported "tariff" eighty-fourth, 85, 90 chapter of goods.
to further guide the import and export enterprises, units of law-abiding and self-discipline, embodies the "integrity of the law, the convenience of dishonesty illegal punishment", guarantee of the unified law enforcement, enhance the level of customs clearance facilitation, Customs General Administration decided to carry out the tax administration reform. The relevant matters are hereby announced as follows:
a pilot scope
in the sea, land and air ports in People’s Republic of China imported "import and export tariff" (hereinafter referred to as the "tariff") eightieth, 81, 82 chapter of goods.
declaration to the customs of Shanghai port in Shanghai, "the import tariff" eighty-fourth, 85, 90 chapter of goods.