论文部分内容阅读
为保障国家税收,简化海关、银行手续,解决“B”类企业从事限制类商品加工贸易备案时一次性缴纳合同料件应征税款等值保证金负担较重的问题,根据国务院领导有关批示精神,海关总署、中国银行今日联合发出通知,就该类问题明确如下:一、自2000年5月1日起,“B”类企业向海关办理进口限制类商品的加工贸易合同备案手续时,海关按合同应征关税和进口环节增值税税款的50%征收保证金。二、对“B”类企业在2000年5月1日前已备案合同、且全额缴纳的台账保证金,根据《海关总署关于实行加工贸易银行保证金台账“实转”有关问题的通知》(署税]1999[650号)规定,暂不退还,待合同核销结案后方予退还。
In order to ensure the national tax revenue, simplify customs and bank formalities and solve the problem of “one-off payment of the equivalent tax on the equivalent tax payable for contract materials when the” B “enterprises engage in the processing trade of restricted commodities, according to the instructions of the State Council leaders Spirit, General Administration of Customs and Bank of China jointly issued a circular on this issue as follows: First, as of May 1, 2000, ”B “ enterprises handle the filing of processing trade contracts with import-restricted commodities with the Customs During the formalities, the customs shall levy a deposit on 50% of the value-added tax levied according to the contract duty and the import link. Second, the ”B “ category of enterprises in the May 1, 2000 has a record of the contract, and the full payment of the deposit account, according to the ”General Administration of Customs on the implementation of the processing trade bank deposit account “ Reality ”related Issue notice "(Department of tax) 1999 [650] provides that no refund, to be returned after the cancellation of the contract verification.