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Notice of the State Administration of Taxation and the General Administration of Customs on Issues concerning the Implementation of the “Tax Credit after Comparison” Method for the Management of Special Customs Bills of Payment for Value-Added Tax on Imports [Effective]
国家税务总局、海关总署关于实行海关进口增值税专用缴款书“先比对后抵扣”管理办法有关事项的通知 [现行有效]
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Notice of the State Administration of Taxation and the General Administration of Customs on Issues concerning the Implementation of the “Tax Credit after Comparison” Method for the Management of Special Customs Bills of Payment for Value-Added Tax on Imports 

国家税务总局、海关总署关于实行海关进口增值税专用缴款书“先比对后抵扣”管理办法有关事项的通知

(No. 76 [2013] of the State Administration of Taxation, August 6, 2013) (2013年8月6日 税总发〔2013〕76号)

The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; Guangdong Branch of the General Administration of Customs; and all customs offices directly under the General Administration of Customs: 各省、自治区、直辖市和计划单列市国家税务局,广东分署,各直属海关:
In order to further strengthen the value-added tax management of special customs bills of payment for value-added tax on imports (hereinafter referred to as “customs bills”), plug tax loopholes, protect the lawful rights and interests of taxpayers, and guarantee the smooth implementation of the “tax credit after comparison” method for the management of customs bills, you are hereby notified of the relevant issues as follows: 为进一步加强海关进口增值税专用缴款书(以下简称海关缴款书)的增值税管理,堵塞税收漏洞,维护纳税人合法权益,保障海关缴款书“先比对后抵扣”管理办法顺利实施,现将有关事项通知如下:
 

I. Tax authorities and customs offices at all levels shall strengthen coordination and cooperation when jointly perform the verification of “abnormal” customs bills.   一、各级税务机关、各级海关要加强协作配合,共同做好“异常”海关缴款书的核查工作。
(1) All customs offices shall, in accordance with the relevant provisions, write off the data on customs bills entered into the database in a timely manner so as to ensure the timely tax credits by taxpayers. (一)各海关应按照有关规定对海关缴款书入库数据及时进行核销,保障纳税人及时抵扣税款。
(2) All competent tax authorities shall, within the tax declaration period of each month, provide taxpayers with the information on the results of audit and comparison in respect of the customs bills of the previous month. If there is no “retention” in the result of audit and comparison of taxpayers for the previous month, the audit system will automatically export the results of audit and comparison on the first day of each month; otherwise, the audit system will automatically export the results of audit and comparison two days before the end of the tax declaration period. (二)各主管税务机关应于每月纳税申报期内,向纳税人提供上月海关缴款书稽核比对结果信息。纳税人上月稽核比对结果中无“滞留”的,稽核系统每月1日自动导出稽核比对结果信息;纳税人上月稽核比对结果中有“滞留”的,稽核系统于纳税申报期结束前2日自动导出稽核比对结果信息。
(3) For a customs bill with the “inconformity” or “missing” results of audit and comparison, if the taxpayer has objections, it may submit an Application Form for Verification of Data on “Abnormal” Customs Bills (Annex 1) for data verification, along with the original of the customs bill. The competent tax authority shall verify data in conjunction with the customs. The verification process is: the competent tax authority shall, within 15 days upon receipt of the application from the taxpayer for data verification, issue a Letter of Entrusted Verification of Customs Bills (Annex 2, for the contact information of the customs offices throughout the country, please visit the website of the General Administration of Customs (http://www.customs.gov.cn) or call 12360) to the customs office directly under the General Administration of Customs at the place where the taxes are paid into the treasury, along with a photocopy of the customs bill; and the latter shall, within 30 days upon receipt of the letter of entrusted verification, send a Reply on Verification of Customs Bills (Annex 3) to the tax authority which sends the letter of entrusted verification. For customs bills with “consistent information entered into database” as stated in the reply of the customs, the competent tax authority shall promptly send a Notice on Results of Verification of Customs Bills (Annex 4) to the taxpayer, informing it to apply for tax credits. (三)对稽核比对结果为不符、缺联的海关缴款书,如纳税人有异议,应提交《“异常”海关缴款书数据核对申请书》(附件1)申请数据核对,同时附海关缴款书原件。主管税务机关会同海关进行核查。核查流程是:主管税务机关在收到纳税人数据核对申请书的15日内,向税款入库地直属海关发出《海关缴款书委托核查函》(附件2,全国各海关联系方式可自海关总署网站http://www.customs.gov.cn或拨打12360查询),同时附海关缴款书复印件;税款入库地海关收到委托核查函后,在30日内以《海关缴款书核查回复函》(附件3)回复发函税务机关。对海关回函结果为“有一致的入库信息”的海关缴款书,主管税务机关应及时以《海关缴款书核查结果通知书》(附件4)通知纳税人申报抵扣税款。
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