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Notice of the State Administration of Taxation on the Relevant Issues Concerning the Domestic Goods that Enter the Special Customs Supervision Zones from the Outside
[Revised]
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国家税务总局关于境内区外货物进入海关特殊监管区域有关问题的通知
[已被修订]
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【法宝引证码】
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Notice of the State Administration of Taxation on the Relevant Issues Concerning the Domestic Goods that Enter the Special Customs Supervision Zones from the Outside
(No. 91 [2008] of the State Administration of Taxation)
The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and municipalities under separate state planning:
According to the Notice of the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation on the Application of Tax Rebate Policy to the Domestically-Purchased Materials that Enter the Export Processing Zones and Other Special Customs Supervision Zones (No. 10 [2008] of the Ministry of Finance, hereinafter referred to as “Document No. 10”) and upon the consent of the General Administration of Customs, we hereby notify you of the relevant issues such as the taxation on the domestic goods that enter the export processing zones and other special customs supervision zones from the outside as follows:
| | 国家税务总局关于境内区外货物进入海关特殊监管区域有关问题的通知
（国税发〔2008〕91号）
各省、自治区、直辖市和计划单列市国家税务局：
根据《财政部 海关总署 国家税务总局关于国内采购材料进入出口加工区等海关特殊监管区域适用退税政策的通知》（财税[2008]10号，以下简称"10号文件"），经商海关总署同意，现就境内区外货物进入出口加工区等海关特殊监管区域有关税收等问题通知如下：
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I. With regard to the domestic capital construction materials that enter the zones from the outside for the capital construction of the special customs supervision zones and the factory buildings of the enterprises within the zones as prescribed by Article 1 of Document No. 10, the export declaration form shall not be issued. With regard to the aforesaid goods that are sold to the enterprises within the zones by the enterprises outside the zones, the tax authorities shall levy the tax according to provisions but shall not handle the export tax rebate.
| | 一、10号文件第一条规定的境内区外入区用于海关特殊监管区域和区内企业厂房基础建设的基建物资，不签发出口报关单。对区外企业销往区内的上述货物税务机关应按规定征税，不办理出口退税。
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II. When the goods to which the tax rebate shall be given as prescribed by Article 2 of Document No. 10 are entering the zones, the remarks column of the export goods declaration form (exclusively for export tax rebate) issued by the customs shall be filled in with the serial number of the Approval Form of the Goods in the Special Customs Supervision Zones on Which No Export Tax Shall Be Levied and to Which the Tax Rebate Shall Be Given which is attached to Announcement No. 34 [2008] of the General Administration of Customs of the People's Republic of China.
．．．．．． | | 二、10号文件第二条规定准予退税的货物入区时，海关签发的出口货物报关单（出口退税专用）的备注栏填有中华人民共和国海关总署公告2008年第34号所附的《海关特殊监管区域不征收出口关税及退税货物审批表》编号。
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