Reporter: Please explain the preferential tax policies for comprehensive bonded areas at the national level.
Li Zongwen: Preferential tax policy: (1) Infrastructure materials, equipment and reasonable amount of office supplies for personal use are exempted from import duties and import link taxes.
Interpretation: Self-use equipment, capital construction materials and reasonable office supplies imported from abroad by enterprises in the zone are exempt from import duties and import link taxes. For example, a manufacturing enterprise needs to import a lot of equipment because the equipment import tariff generally needs about 10%, and in addition, it needs to pay the import link tax of 17%. If it runs outside the zone, it needs to be imported.
(2) Domestic (referring to the goods outside the domestic area, the same below) goods entering the area are regarded as exports, and export tax rebates are implemented. Enterprises in the area will be refunded for water, electricity and gas use.
Interpretation: The export of enterprises outside the region requires the goods to actually leave the country before they can handle the tax refund business. The comprehensive bonded zone has increased the function that they are regarded as exports when they enter the zone, so that some enterprises with small export volume can export to the comprehensive bonded zone in large quantities at one time, and they can get tax refund after one-time customs clearance. Logistics companies in the region export in small batches, which can reduce the customs clearance cost and logistics cost of enterprises, in addition, it can improve the speed of tax refund and speed up the circulation of working capital of enterprises.
For example, stone export enterprises, foreign orders are not large, and may need 654.38+million RMB at one time. If they go through customs and book warehouses every time, there may be no profit, but they can export RMB 3 million to the warehouse in the comprehensive insurance zone at one time, and foreign countries can deliver goods from the warehouse in the zone after receiving orders, which can save a lot of costs.
(three) the goods in the area shall go through the customs declaration formalities according to the relevant provisions on the import of goods, and shall be taxed according to the actual inspection status of the goods (except those approved or authorized).
Interpretation: This policy is mainly aimed at enterprises engaged in general trade import distribution and cross-border distribution. Goods imported by enterprises can enter the zone first and then be sold in batches in China. Every time you sell, you pay customs duties and import link taxes, and those who don't sell can be exempted from tax, which can reduce the pressure on liquidity of enterprises. For example, if you are engaged in general trade distribution, you may have to pay more than $200,000 in import duties and import link taxes in one lump sum for products with an import value of $6,543,800+0,000, but you can pay them in batches in the area.
(4) Goods transactions between enterprises in the area are exempt from value-added tax and consumption tax.
Interpretation: This is easy to understand. Goods transactions between enterprises outside the zone need to pay value-added tax and consumption tax, and enterprises inside the zone can be exempted.
(5) Other approved or authorized tax policies, such as selective tariff collection, cross-border electronic commerce retail import tax, and general taxpayer qualification of value-added tax.
Interpretation: Selective taxation means that goods in the region can choose to import raw materials or imported finished products to pay taxes when the tax burden is low. For example, if an enterprise sells medical devices, the import tariff is 8%, but the tax rate of required parts is 4%. Enterprises can import parts assembled in the area, and when selling outside the area, they can choose to pay the tax rate of 4%.
Weihai Comprehensive Insurance Zone is the third batch of cross-border electronic commerce Comprehensive Experimental Zone in China, which can carry out cross-border e-commerce sales by stocking mode and pay 9. 1% postal tax. For example, global goods on the positive list can be stocked in the comprehensive insurance zone and then sold across borders.
At present, enterprises in the comprehensive insurance zone can apply for general taxpayer qualification, which has been piloted in Weihai comprehensive insurance zone.
Reporter: Please tell us about the trade facilitation policy of the comprehensive insurance zone?
Li Zongwen: Unless otherwise stipulated by laws, administrative regulations and rules, import and export goods are not subject to quota and license management.
Interpretation: At present, China implements quota and special license management for some products, such as sugar, flour and wool. Under normal circumstances, it is difficult for our enterprises to apply for quotas. By using the comprehensive insurance zone, we can change the HS codes of these products, thus avoiding license management. For example, if a bread-making enterprise needs to import a large amount of flour, but does not apply for permission, it can first enter the comprehensive insurance zone, where it can replace the flour with bread flour or puffed flour, and then import it into the enterprise, thus circumventing the national import quota restrictions.
Reporter: What are the bonded supervision policies?
Li Zongwen: Bonded goods in the bonded area have no shelf life. Imported goods are bonded in the bonded area. Bonded goods between enterprises in the zone can flow freely.
Reporter: Please introduce the foreign exchange policy?
Li Zongwen: Goods entering and leaving the area (outside the domestic area) can be settled in foreign currency or RMB; Replication and promotion policy of free trade zone; Bonded display transactions; Batch entry and exit, centralized declaration; Centralized summary tax payment system; Network supervision system of bonded logistics.
Reporter: What policies can the comprehensive bonded zone introduce by itself?
Li Zongwen: 1, self-built facilities project
(1) For enterprises that build their own facilities in the comprehensive insurance zone, if their investment in fixed assets reaches a certain scale, they will be given corresponding productive discount support according to the standard.
Meet the conditions:
Invest 654.38 billion yuan or more and give enterprises 654.38+0% discount support in kind. The maximum discount fund for a single enterprise shall not exceed 5 million yuan.
Give 3% discount support to projects with investment intensity of 2.8 million mu.
Give 4% discount support to projects with an investment intensity of 3.5 million mu.
Investment in fixed assets reached 654.38+billion yuan (US$ 654.38+million in foreign investment), and industrial land was sold at 70% of the lowest price standard for industrial land stipulated by the state (subsidy of 50,000 yuan per mu in the northern region).
(2) For enterprises that build their own cold chain warehouses in the comprehensive insurance zone, if the total investment exceeds 654.38 billion yuan and the capacity exceeds 20,000 tons, they will be given 4% discount support, with a maximum of 5 million yuan.
2. Operation support
Local economic contribution award:
Since the date of production, it has contributed more than 500,000 yuan (including 3 million yuan) to the local economy. According to the local contribution formed in the first three years from the date of production, support funds will be given at the rate of 80%.
Since the date of production, it has contributed more than 3 million yuan (inclusive) to the local economy in this region. According to the local contribution formed in the first five years from the date of production, support funds will be given at the rate of 80%.
In the five years before the date of production, if the tax paid in any natural year reaches more than 200,000 Yuan Mu, support funds will be given according to the proportion of 80% based on the local contribution formed in that year.
Financial leasing, bonded maintenance and other enterprises that have contributed more than 500,000 yuan (inclusive) to the local economy will be given 80% support funds on the basis of local contributions formed in the first five years since the date of production.
3. Rent concessions:
(1) office building:
For enterprises renting office space in the comprehensive insurance zone, the rent will be "two exemptions and three reductions".
(2) Warehouse:
If you rent a warehouse with an area of less than 4,000 square meters in the south area of the comprehensive insurance zone, you can enjoy the warehouse operation service with preferential price and rent-free for 3 years. Enterprises with a leased area of more than 4,000 square meters are subject to "two exemptions and three reductions".
(3) Seminar:
Rent standardized workshops in the south of the comprehensive insurance zone or idle workshops in the north to intensively save land standards. Eligible enterprises will implement "two exemptions and three reductions".
Reporter: What projects are suitable for entering the comprehensive insurance zone?
Li Zongwen: 1, bonded processing:
(1) Imported raw materials are bonded without paying customs duties and import link taxes.
(2) Domestic purchased raw materials enter the zone for tax refund, while finished products from other regions actually leave the zone for tax refund.
(3) Finished products sold in China can be taxed according to the state that raw materials or finished products are taxed less.
(4) Products subject to quota license management can be used as raw materials and are not subject to quota license management restrictions.
2. Bonded logistics:
(A) Zero inventory management of export products
(1) Tax refund in the zone to realize tax refund in advance;
(2) Carry out export product assembly business, and put the products of many enterprises according to customer demand.
Packed, repackaged and shipped out of the country in the comprehensive bonded area.
(2) Distribution of imported raw materials and daily consumer goods
(1) Imported products are bonded in the zone;
(2) Batch entry and exit and centralized declaration system;
(3) Centralized tax collection system;
(4) The networked supervision system of bonded logistics.
(3) Overseas storage center for cross-border e-commerce of Japanese and Korean import enterprises.
(1) Use the entrepot trade function of the comprehensive insurance zone;
(2) Compared with Japan and South Korea, the advantages of labor cost and storage cost are obvious;
(3) Weihai is closest to Japan and South Korea, and has traffic advantages;
(4) There is no bonded import mode of cross-border e-commerce in Japan and South Korea.
3. Bonded services:
(1) Bonded exhibition transactions
(1) Imported products are bonded in the zone;
(2) batch in and out, centralized business declaration, can use less money for recycling,
Complete the delivery of import duties and import link taxes;
(3) Sales before tax declaration for exhibition transactions, saving capital occupation.
(2) Financing lease of imported equipment
(1) It can carry out full-process leasing business between domestic, overseas to domestic, domestic to overseas, and overseas to overseas;
(2) Enterprises in the bonded zone purchase overseas goods and enter the zone to carry out bonded trade. The goods are in the state of "domestic customs clearance" and are not bound by various domestic approval certificates;
(3) When the leased property of an enterprise in the bonded area is leased to a domestic lessee, the domestic lessee can go through the import declaration procedures and pay import duties and import value-added tax in installments according to the lease term, thus reducing the pressure on the domestic lessee to occupy working capital.
(three) research and development of maintenance and testing services
(1) Imported self-use equipment and spare parts are tax-free;
(2) Overseas bonded imported R&D testing materials and testing equipment that need maintenance;
(3) Material tax refund for R&D in China;
(4) Enterprises in the area are exempt from value-added tax;
(five) the overseas import of R&D materials and spare parts shall not be subject to quota license management;
(6) The repair procedure of exported products is simple and cheap.
service outsourcing
(1) Imported self-use equipment and spare parts for maintenance are exempt from tax;
(2) Enterprises in the area are exempt from value-added tax.
(5) cross-border electronic commerce
(1) The tariff is temporarily zero, and the import value-added tax and consumption tax are increased by 70% of the legal payable amount;
(2) You can apply for a return within 30 days;
(3) Bonded products are imported into the zone;
(4) Weihai is the third batch of cross-border electronic commerce Comprehensive Experimental Zone in China, which can be used as a cross-border e-commerce with stocking mode;
(5) Planning and building a multi-mode supervision center for cross-border e-commerce express delivery.