In Guangdong, Fujian, Tianjin free trade zone import taxation policy
About China (Guangdong) free trade zone import taxation policy notice
Fiscal duties [2015]19
Guangdong provincial Department of finance, Department of Guangdong Branch of the Customs General Administration, Guangzhou, Shenzhen, in the company of Guangdong provincial State Taxation Bureau:
As a follow-up to the China (Guangdong) related policies in the overall scheme of the free trade zone, China (Guangdong) free trade zone (hereinafter referred to as the free trade zone) on import taxation policy for notification are as follows:
First, China (Shanghai) import tax policies in free trade zone has been pilot pilot in the free trade zone in principle.
II, and selective levy tariff policy in since trade yan within of customs special regulatory regional for pilot, that on set in since trade yan customs special regulatory regional within of enterprise production, and processing and by "second-tier" sold mainland of goods pay levy imports link VAT, and consumption tax, according to enterprise application, pilot on the domestic goods by its corresponds to imports material pieces or by actual reported inspection State levy tariff of policy.
Third, on the premise of strict enforcement of import and export tax policies, allowing free trade zone under special customs supervision within the bonded display trading platform.
Four, a free trade zone under special customs supervision zones within the scope scope and tax policies remain unchanged. Qianhai in Shenzhen-Shenzhen-Hong Kong cooperation in modern service industry district, Zhuhai's hengqin preferential tax policy does not apply to other areas within the free trade zone.
This notice from the free trade zone was established from the date of implementation.
Ministry of finance general administration of customs circular
The May 20, 2015
China (Tianjin) free trade zone import taxation policy notice
Fiscal duties [2015]21
Tianjin Municipal Finance Bureau, Tianjin City, Tianjin customs, the State administration of taxation:
As a follow-up to the China (Tianjin) related policies in the overall scheme of the free trade zone, China (Tianjin) free trade zone (hereinafter referred to as the free trade zone) on import taxation policy for notification are as follows:
First, China (Shanghai) import tax policies in free trade zone has been pilot pilot in the free trade zone in principle.
II, and selective levy tariff policy in since trade yan within of customs special regulatory regional for pilot, that on set in since trade yan customs special regulatory regional within of enterprise production, and processing and by "second-tier" sold mainland of goods pay levy imports link VAT, and consumption tax, according to enterprise application, pilot on the domestic goods by its corresponds to imports material pieces or by actual reported inspection State levy tariff of policy.
Third, on the premise of strict enforcement of import and export tax policies, allowing free trade zone under special customs supervision within the bonded display trading platform.
Four, a free trade zone under special customs supervision zones within the scope scope and tax policies remain unchanged.
This notice from the free trade zone was established from the date of implementation.
Ministry of finance general administration of customs circular
The May 20, 2015
About China (Fujian) free trade zone import taxation policy notice
Fiscal duties [2015]22
Department of finance and the State tax Bureau in Fujian province, Fuzhou, Xiamen customs:
As a follow-up to the China (Fujian) related policies in the overall scheme of the free trade zone, China (Fujian) free trade zone (hereinafter referred to as the free trade zone) on import taxation policy for notification are as follows:
First, China (Shanghai) import tax policies in free trade zone has been pilot pilot in the free trade zone in principle.
II, and selective levy tariff policy in since trade yan within of customs special regulatory regional for pilot, that on set in since trade yan customs special regulatory regional within of enterprise production, and processing and by "second-tier" sold mainland of goods pay levy imports link VAT, and consumption tax, according to enterprise application, pilot on the domestic goods by its corresponds to imports material pieces or by actual reported inspection State levy tariff of policy.
Third, on the premise of strict enforcement of import and export tax policies, allowing free trade zone under special customs supervision within the bonded display trading platform.
Four, on the premise of ensuring effective supervision, in the special free trade zone customs supervision to explore the establishment of goods classification regulation.
Five free trade zone under special customs supervision zones within the scope scope and tax policies remain unchanged. Pingtan comprehensive experiment zone tax incentives do not apply to other areas within the free trade zone.
This notice from the free trade zone was established from the date of implementation.
Ministry of finance general administration of customs circular
The May 20, 2015
(Editors: UN652)
2015-06-08 15:42:00
The Treasury
