[Tariff Expeditions] Sturded funds deduction policy and application guidelines
- Author:sofreight.com
- Source:sofreight.com
- Release Date:2024-01-03
Customs Taxation Turbus
Deduction guide
In accordance with the law, it is an important measure of customs management and standardization of tax management in accordance with the law to administrate the administration of customs in accordance with the law and realize the institutionalized and standardized tax management of the tax management.
How to reduce the late gold? Let's get this policy dividend together!
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
Please look down at the detailed strategy
Raid
What is tax late payment
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
Neglutors refer to a kind of indirect administrative mandatory measures adopted by the customs tax obligations that do not perform tax payment obligations within the period of tax payment.
Planning standard:
The late funds are calculated according to the tariffs of each ticket, the value -added tax, and the consumption tax of the import link.
Calculating formula:
Tariffs late deposit amount = late tariff amount × 0.5 ‰ × late number days
The amount of taxes for the customs on behalf of the customs on the import section = late import section Customs taxation tax amount × 0.5 ‰ × late number days
Raiders II
What are the cases to apply for reduction and exemption
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
Those who meet one of the following situations can apply for the delay of tax reduction and exemption from the customs:
(1) Due to difficulty in operating, the enterprise does have a stagnation of taxation within the prescribed period from the date of filling in tax payment books from the customs.
(2) Due to force majeure or national policy adjustment, the taxpayer cannot pay taxes within the prescribed period from the date of filling in the tax payment letter from the customs.Items
(3) After the cargo is released, the taxpayer finds that you can pay less or leak taxes and proactively make up the payment through a self -inspection person;
(4) Other special circumstances recognized by the General Administration of Customs.
Note: The prescribed period refers to the "Announcement of the General Administration of Customs on Clarifying the Tax Payment Payment of the Taxes of imports and exports" (announcement of the General Administration of Customs No. 61, 2022), and the taxpayer shallThe taxation is paid in accordance with the law within 15 days from the date of 15 days; if the summary taxation model is adopted, the taxpayer shall pay taxes within 15 days from the date of payment of the customs tax on the date of payment of the notification system.
Tip
The "self -investigation discovery" in the situation (3) refers only to the implementation of the "Implementation Measures for the Customs Inspection Regulations of the People's Republic of China" (Chapter 230 of the General Administration of Customs) on Chapter 4Situation.
Although the first three cases are not in line with the above three situations, if the taxpayer actively takes measures to pay the tax, they can still apply to the customs. If the customs review may be exempted by the reason for the reason for the reason, it may be approved by the General Administration of Customs to be reduced and exempted from the approval of the General Administration of CustomsEssence
Raiders III
What are the procedures for de -degrading and exemption
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
step one:
The procedures for reducing tax delay are processed by the customs tariff function department directly under the taxation site. For those who comply with the regulations, the tax obligation can be selected for one of the two methods for tax obligations:
Method 1: The customs tariff function department directly submits relevant paper materials to apply for the application of the customs.
Recommended method 2: Entrusted information and submit electronic data of relevant materials through the "Tax Nechase Disable Application" function in the Chinese electronic port law enforcement system, and can inquire about the application of the law enforcement system (the customs requires nuclear paper materials, the taxpayer obligations are requiredRelated paper materials should be submitted).
https://e.chinaport.gov.cn/
The entrance is as shown below:
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
(Reminder Xiaofeyi: ICCO IC card is required to be recorded)
Step 2:
The Customs directly under the Taxation Land and the taxpayer signed the "Customs Taxation Development Agreement"
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
Raid
What information needs to be submitted
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
When applying for tax delay and exemption procedures, the taxpayer shall submit the following materials in accordance with the customs requirements:
(1) Copy declaration form and copying information;
(2) Copy of the late payment payment letter;
(3) Copy tax forms that have been paid by the tax;
(4) If it belongs to the circumstances described in Article 27 of the General Administration of Customs in Article 27 of 2015, it is necessary to provide a report of self -inspection;
(5) Customs consider other materials to be provided.
Raid
Electronic port hidden money deduction and exemption operation manual
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
The taxpayer who applies for delay payment can be uploaded by electronic ports through electronic ports of the law enforcement system. Please visit the URL below for the specific operation manual
http://update.singlewindow.cn/manuals/cacweb.pdf
Note: The document format standard refers to the relevant provisions of the Customs Administration No. 69 Announcement No. 69 of 2014 Announcement "Clearance Operation Paper -free Customs Certificate Electronic Scanning or Conversion Documents Format Standard".If the customs requires nuclear paper materials, the taxpayer shall submit relevant paper materials.
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
"Have you learned the above"
Deduction guide
In accordance with the law, it is an important measure of customs management and standardization of tax management in accordance with the law to administrate the administration of customs in accordance with the law and realize the institutionalized and standardized tax management of the tax management.
How to reduce the late gold? Let's get this policy dividend together!
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
Please look down at the detailed strategy
Raid
What is tax late payment
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
Neglutors refer to a kind of indirect administrative mandatory measures adopted by the customs tax obligations that do not perform tax payment obligations within the period of tax payment.
Planning standard:
The late funds are calculated according to the tariffs of each ticket, the value -added tax, and the consumption tax of the import link.
Calculating formula:
Tariffs late deposit amount = late tariff amount × 0.5 ‰ × late number days
The amount of taxes for the customs on behalf of the customs on the import section = late import section Customs taxation tax amount × 0.5 ‰ × late number days
Raiders II
What are the cases to apply for reduction and exemption
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
Those who meet one of the following situations can apply for the delay of tax reduction and exemption from the customs:
(1) Due to difficulty in operating, the enterprise does have a stagnation of taxation within the prescribed period from the date of filling in tax payment books from the customs.
(2) Due to force majeure or national policy adjustment, the taxpayer cannot pay taxes within the prescribed period from the date of filling in the tax payment letter from the customs.Items
(3) After the cargo is released, the taxpayer finds that you can pay less or leak taxes and proactively make up the payment through a self -inspection person;
(4) Other special circumstances recognized by the General Administration of Customs.
Note: The prescribed period refers to the "Announcement of the General Administration of Customs on Clarifying the Tax Payment Payment of the Taxes of imports and exports" (announcement of the General Administration of Customs No. 61, 2022), and the taxpayer shallThe taxation is paid in accordance with the law within 15 days from the date of 15 days; if the summary taxation model is adopted, the taxpayer shall pay taxes within 15 days from the date of payment of the customs tax on the date of payment of the notification system.
Tip
The "self -investigation discovery" in the situation (3) refers only to the implementation of the "Implementation Measures for the Customs Inspection Regulations of the People's Republic of China" (Chapter 230 of the General Administration of Customs) on Chapter 4Situation.
Although the first three cases are not in line with the above three situations, if the taxpayer actively takes measures to pay the tax, they can still apply to the customs. If the customs review may be exempted by the reason for the reason for the reason, it may be approved by the General Administration of Customs to be reduced and exempted from the approval of the General Administration of CustomsEssence
Raiders III
What are the procedures for de -degrading and exemption
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
step one:
The procedures for reducing tax delay are processed by the customs tariff function department directly under the taxation site. For those who comply with the regulations, the tax obligation can be selected for one of the two methods for tax obligations:
Method 1: The customs tariff function department directly submits relevant paper materials to apply for the application of the customs.
Recommended method 2: Entrusted information and submit electronic data of relevant materials through the "Tax Nechase Disable Application" function in the Chinese electronic port law enforcement system, and can inquire about the application of the law enforcement system (the customs requires nuclear paper materials, the taxpayer obligations are requiredRelated paper materials should be submitted).
https://e.chinaport.gov.cn/
The entrance is as shown below:
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
(Reminder Xiaofeyi: ICCO IC card is required to be recorded)
Step 2:
The Customs directly under the Taxation Land and the taxpayer signed the "Customs Taxation Development Agreement"
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
Raid
What information needs to be submitted
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
When applying for tax delay and exemption procedures, the taxpayer shall submit the following materials in accordance with the customs requirements:
(1) Copy declaration form and copying information;
(2) Copy of the late payment payment letter;
(3) Copy tax forms that have been paid by the tax;
(4) If it belongs to the circumstances described in Article 27 of the General Administration of Customs in Article 27 of 2015, it is necessary to provide a report of self -inspection;
(5) Customs consider other materials to be provided.
Raid
Electronic port hidden money deduction and exemption operation manual
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
The taxpayer who applies for delay payment can be uploaded by electronic ports through electronic ports of the law enforcement system. Please visit the URL below for the specific operation manual
http://update.singlewindow.cn/manuals/cacweb.pdf
Note: The document format standard refers to the relevant provisions of the Customs Administration No. 69 Announcement No. 69 of 2014 Announcement "Clearance Operation Paper -free Customs Certificate Electronic Scanning or Conversion Documents Format Standard".If the customs requires nuclear paper materials, the taxpayer shall submit relevant paper materials.
[Tariff Expeditions] Sturded funds deduction policy and application guidelines
"Have you learned the above"