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I. These Measures are formulated to strengthen and improve the taxation administration of bonded logistics centers (Type B). II. A bonded logistics center (Type B) (hereinafter referred to logistics center) shall mean a closed customs surveillance area approved by the General Administration of Customs where many logistics enterprises are subject to bonded warehousing administration. III. An enterprise outside a logistics center shall be considered to export goods when declaring to the customs for their entry into the logistics center, and the customs shall handle the declaration for exports, as well as issue the customs declaration form for export of goods (specially used for tax refund for exports). When an enterprise outside a logistics center carries goods out of the logistics center, the customs shall, in accordance with the relevant provisions on import of goods, handle the declaration for imports, and levy or exempt the value-added tax and the consumption tax in the process of import on the declared goods in accordance with the current provisions on import of goods. The "enterprises outside a logistics center" mentioned in these Measures shall mean foreign trade enterprises, foreign-funded enterprises and domestically funded production enterprises. IV. Where an enterprise outside a logistics center sells goods to an enterprise inside a logistics center, or an enterprise outside a logistics center sells goods to an overseas enterprise which carries such goods to the enterprise inside the logistics center for warehousing, the enterprise outside the logistics center shall bring the export invoices, the customs declaration form for export of goods (specially used for tax refund for exports), the special invoices for value-added tax, the list of verification certificate on export FX receipt (specially used for tax refund for exports) and other necessary documents to declare for tax refund (exemption) in accordance with the relevant current provisions. V. Where any domestically produced machine, loading or unloading equipment, management equipment, inspection or testing equipment, or packing materials are sold by an enterprise outside a logistics center to an enterprise inside the logistics center and are carried into the logistics center for the latter enterprise's use, the enterprise outside the logistics center shall bring such documents as its invoice for export, its customs declaration form for export of goods (specially used for tax refund for exports ), its special invoice for value-added tax, and its verification certificate on export FX receipt (specially used for tax refund for exports), etc. to declare for tax refund (exemption) in accordance with the relevant current provisions. Where any daily consumption article, or means of transport is sold by an enterprise outside a logistics center to an enterprise inside the logistics center and is carried into the logistics center for the latter enterprise's use, the customs shall not issue the customs declaration form for export of goods (specially used for tax refund for exports), nor shall the taxation department refund (exempt) the taxes. Where any imported machine, loading or unloading equipment, management equipment, inspection or testing equipment, or packing materials are sold by an enterprise outside a logistics center to an enterprise inside the logistics center and are carried into the logistics center for the latter enterprise's use, the customs shall not issue the customs declaration form for export of goods (specially used for tax refund for exports), nor shall the taxation department refund (exempt) the taxes. VI. Where any goods are sold by an enterprise outside a logistics center and have entered the logistics center, the invoice for sale of exports, instead of the special invoice for value-added tax or common invoice, shall be issued for them. VII. Where any goods are sold by an enterprise outside a logistics center to an enterprise inside the logistics center and are carried into the logistics center for the latter enterprise's use, and the taxes are refunded (exempted), the enterprise outside the logistics center shall, in accordance with the provisions of the customs, fill out the customs declaration form for export of goods, in which the column of "Method of Carriage" shall be filled with "Logistics Center". VIII. With respect to the goods processed within a logistics center by an enterprise inside the logistics center, if they are directly exported or sold to any other enterprise inside the logistics center, the value-added tax and consumption tax shall be exempted. With respect to the goods exported by an enterprise inside a logistics center, no tax shall be refunded (exempted). IX. The goods traded or circulating between the enterprises in the logistics center, between the logistics center and the export processing area, or between the logistics center and the interaction zone of the bonded zone and the port, shall be exempted from the value-added tax and consumption tax in the process of circulation. X. Other relevant taxation issues of enterprises inside the logistics center shall be handled in accordance with the relevant current taxation laws and regulations. XI. Any enterprise that obtains tax refund (exemption) for exports in violation of these Measures by frauds or by other deceitful means shall be penalized in accordance with the Law of the People's Republic of China on the Administration of Tax Collection and other relevant provisions. XII. The power to interpret these Measures shall remain with the State Administration of Taxation. XIII. These Measures shall come into force on the date when the bonded logistics centers (Type B) are checked and approved for operation. |
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