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为贯彻落实《国务院关于化解产能严重过剩矛盾的指导意见》(国发[2013]41号)中“落实公平税赋政策,取消加工贸易项下进口钢材保税政策”的精神,现就取消加工贸易项下进口钢材保税政策的有关问题通知如下:一、首批对国内完全能够生产、质量能够满足下游加工企业需要的进口热扎板、冷扎板、窄带钢、棒线材、型材、钢铁丝、电工钢等78个税号的钢材产品(具体产品清单见附件),取消加工贸易项下进口钢材保税政策,自2014年7月31日起,征收关税和进口环节税。对2014年7月31日前已签订的合同,且在2014年12月31日前实际进口的,允许在合同有效期内继续以保税的方式开展加工贸易。
In order to implement the “Guiding Opinions of the State Council on Dealing with the Paradox of Severe Overcapacity” (Guo Fa [2013] No. 41), the spirit of “implementing a fair tax policy and abolishing the bonded steel products imported under processing trade” is hereby canceled Import processing of steel under the policy of bonded imports of the relevant issues as follows: First, the first batch of domestic fully capable of production, quality can meet the needs of downstream processing enterprises imported hot rolled plate, cold rolled plate, narrow strip, rod and wire, profiles, steel Wire, electrical steel and other 78 tariff lines of steel products (specific list of products, see Annex) to cancel the processing trade under the bonded steel imports policy, since July 31, 2014, the imposition of customs duties and import link taxes. For those contracts that have been signed before July 31, 2014 and are actually imported before December 31, 2014, they are allowed to continue processing trade in a bonded manner during the term of the contract.