Legal rules on importation of tax exempt equipment

版权保留 进口商品（设备）减免税有关规定 Legal rules on importation of tax exempt equipment 第二部分 Part 2 陈国基 Alfred Chan Hong Kong TDC 2010 -04 -29 1

版权保留 （III）进口免税商品（含进口设备） Importation of tax-exempt goods (including equipment) provided at no consideration 2

版权保留 来料加 不作价设备免税政策调整 Policy change on export processing equipment provided at no consideration n 增值税暂行条例 (1994. 1. 1) Repealed； n 国发[1997] 37号文 (1998. 1. 1) n 增值税暂行条例规定（第 15条）2009. 1. 1. 3

版权保留 海关法、对外贸易法对进出口商品的分类 Commodity classification under PRC Foreign Trade law and PRC Customs law 缴纳关税 Import tax 一般进出口货 物 I/E goods 7 许可证管理 海关监管程序 Import license Customs procedures 需要 Yes 适用 Yes 普通 Ordinary 保税货物 Bonded goods 不需要 No 不适用 No 特别 Special 减免税货物 Tax exempt gds 不需要 No 适用 Yes 特别 Special

版权保留 (I) 进口加 厂设备 Export processing equipment imported into China 1. 进口（未解除监管，有手册）Import, still under customs supervision 2. 进口（已解除监管）import, already released from customs supervision 8

版权保留 进口设备提前解除监管 Early cancellation of customs supervision on imported production equipment 1. 补缴关税和进口环节增值税；Pay import duty and VAT 2. 补办进口许可证；Apply for import license 3. 补办《入境通关单备案》。Record filing for customs pass for import goods 9

版权保留 设备监管期限已满 If equipment supervision period is over 1. 退运出境 Return to export country 2. 申请放弃 apply to abandon 3. 不退运不放弃（原企业继续使用），免交税款， 办理进口商品检验检疫，办进口许可证，机电办 审批进口后，办理解除监管手续 Not returned and abandoned (continuously used by existing company) 4. 结转（新企业使用）Transferred for use (by new company) 11

版权保留 H Company 来料加 协议进口设备清单 List of equipment per export processing agreement K Company 股本权益 equity 加 厂机器设备 独资企业法人地位 Equipment WFOE Case 2 设备结转（买卖交易）Buysell transaction (纳税交易 taxable transfer) 14

版权保留 机电类商品范围有那些？ Scope of electrical & mechanical goods? n 海关编码看参考资料。Refer to the HS codes provided on the lists of E&M goods. 19

版权保留 机电产品进口管理 Import rules on electrical & mechanical goods 禁止类 Prohibited cat. 限制类 Restricted cat. 自由贸易类 Freely traded cat. 20 已解除监管 未解除监管 不适用 N/A 补证补单补税 License, record filing, tax

版权保留 旧机电设备进口商检程序（一） Import Inspection procedures for electric mechanical goods (I) 加注“备案”字样 入境通关单 不予备案 Not accepted for record filing 有条件备案 Conditional filing 可以备案 Acceptable for 24 filing 适用目录 Applicable lists ╳ 不予备案商品目录 有条件备案商品目录 上述目录以外商品

版权保留 海关监管设备结转操作（略） Transfer of equipment that are under customs supervision from one qualified user to another (Skipped) 28

版权保留 (II) 国内交货加 厂设备 Export processing equipment bought in China 1. 香港付款，国内收货（香港发票）Pay in HK, received in China 2. 国内采购（有发票）Buy in China with tax invoice 3. 国内采购（没有发票）Buy in China with no tax invoices 30

版权保留 国内购买设备转入独资企业 Transfer of domestically bought equipment to WFOE n 不属于海关监管范围、非进口设备 n Not imported and falling into scope of customs supervision 31

版权保留 第二部分完毕，谢谢！ Alfred Chan www. china-tax. net 35