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日前,海关总署发出《关于加工贸易保护货物内销补税征收缓税利息问题的通知》,要点如下:一、加工贸易保税货物在规定的有效期限内(包括经海关批准延长的期限,下同)全部出口的,由海关通知中国银行将保证金及其利息全部退还。二、加工贸易保税货物在规定的有效期限内未能出口或经批准内销,除依法补征税款
Recently, the General Administration of Customs issued the “Circular on Issues Concerning the Interest Tax Payment on the Protection of Goods for Domestic Sale of Processing Trade”. The main points are as follows: 1. Bonded goods for processing trade are within the stipulated effective period (including the time limit extended by the customs approval, the same If all exports are made, the Customs will inform the Bank of China to refund all the deposits and interest. 2. Bonded goods in the processing trade cannot be exported or approved for domestic sales within the stipulated term of validity, in addition to taxation in accordance with law.