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为贯彻落实《关于印发〈关于加工贸易企业以多种形式缴纳税款保证金实施办法〉的通知》(国经贸贸易[1999]1271号),海关总署和中国银行联合制订了《关于加工贸易企业以多种形式缴纳税款保证金办法实施细则》,对加工贸易企业关系重大,现将有关问题解答如下:一、下发此文的目的是什么?答:企业开展加工贸易业务因故无法向海关缴纳税款保证金的,可凭中国银行出具的以海关为受益人的税款保付保函(以下简称保函)办理海关备案手续。二、中国银行在什么情况下为企业开设保函?答:中国银行为企业开设保函,应对企业资信情况及提供的保证、抵押、质押、留置、定金(包括企业自有外汇资金)、其他金融机构、其他具有代为清
In order to implement the Circular on Printing and Distributing the Measures for Processing Trade Enterprises to Pay Tax Deposits in Various Forms (National Economic, Trade and Trade [1999] No. 1271), the General Administration of Customs and the Bank of China jointly stipulated “About Processing Trade Enterprises.” The Detailed Implementation Rules for Payment of Tax Guarantees in a Variety of Forms are of great importance to processing trade enterprises. The relevant questions are now answered as follows: 1. What is the purpose of issuing this article? A: The company’s processing trade business is unable to go to Customs for some reason If you pay the tax security deposit, you can go through the Customs filing procedures with the tax guarantee letter (hereinafter referred to as the letter of guarantee) issued by the Bank of China which is the beneficiary of the Customs. 2. Under what circumstances does the Bank of China issue a letter of guarantee for the company? A: The Bank of China issues a letter of guarantee for the company to deal with the credit status of the company and guarantees, mortgages, pledges, liens, deposits (including the company’s own foreign exchange funds) and other financial institutions. Other