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Article 1. The present Measures are formulated in order to further strengthen the administration of the business operation of tax-free commodities, embody the franchise policies of the tax-free industry and straighten out the gain sharing relationship between enterprises and the state. Article 2. The "tax-free commodities" refers to the imported commodities that are exempted from customs duties and taxes as incurred in the import link, and the domestic commodities that enjoy tax refund (exemption) (value-added taxes and consumption taxes) and that are sold in tax-free stores. Article 3. The business operation of tax-free commodities include: the business operation of tax-free commodities of China Duty Free (Group) Corporation, and the tax-free stores that are established at airports, ports, bus stations, frontier ports of land routes and in the special regions under the supervision and administration of customs, and the special sales business that provide the shopping service of tax-free commodities to international travelers, foreign diplomats in China or international sailors, etc. who are leaving the country on planes, trains or ships. Article 4. An enterprise which undertakes the business of tax-free commodities may pay to the state a franchise fee of 1% of the annual sales income (volume) as generated from the business operation of tax-free commodities. Article 5. The enterprises which shall pay franchise fees for tax-free commodities include: China Duty Free (Group) Corporation, Shenzhen State-owned Duty Free (Group) Limited Corporation, Zhuhai Duty Free (Group) Limited Corporation, China Travel Service (Group) Corporation, China National Service Corporation For Chinese Personnel Working Abroad, Shanghai Pudong International Airport and the tax-free stores thereof and any other enterprise that undertakes the business of tax-free commodities or sells tax-free commodities as an agent. Article 6. For China Duty Free (Group) Corporation, according to the principle of combined filing of accounting statements, the franchise fees shall be collectively paid by the parent company. The payment of franchise fees by any other enterprise engaging in the business of tax-free commodities as supplied by China Duty Free (Group) Corporation shall be separately paid on the spot where the enterprise is located. Article 7. An enterprise of such industries as civil aviation, traffic and railways which sells (or sells as an agent) tax-free commodities on international transportation tools and any enterprise which is not fully engaged in the tax-free commodity business shall separately compute the sales volume of its tax-free commodities and pay the franchise fee thereof on the spot where the said enterprise pays its taxes. Article 8. An enterprise which undertakes the business operation of domestic products shall take those domestic products that enjoy the Export VAT refund policy and those domestic products that are imported tax-free from overseas for domestic business operation as tax-free commodities. An enterprise which undertakes the business operation of any domestic product whose taxes have been paid may not pay any franchise fee. Article 9. For any entity which applies the management mode of bidding invitation and tender to the business operation of tax-free commodities, relevant matters concerning franchise fees as collected by the state shall be clarified in the subject matter of the bid invitation. Article 10. Any enterprise that engages in the business of tax-free commodities may, when leasing a business place for operating tax-free commodities shall, according to the relevant provisions of the state on the collection of franchise fees on tax-free commodities, negotiate with the lessor and alter the leasing contact (agreement) as formally concluded by both parties after obtaining its consent. Article 11. An enterprise engaged in the business of tax-free commodities shall, within the last 5 months of a year, according to the auditing report provided by a certified public accountant, settle the due franchise fees of tax-free commodities in the current year and turn it over to the state treasury. Article 12. The financial supervision commissioners' offices of all provinces, autonomous regions, municipalities directly under the Central Government shall supervise and inspect the collection of the franchise fee of tax-free commodities. Article 13. An enterprise engaged in the business of tax-free commodities shall use the "common payment form" to pay franchise fees. The content of the payment form shall be set forth according to the provisions of Article 34 of the Detailed Rules for the Implementation of the State Treasury of the People's Republic of China. In the payment form, the line concerning "Budget Grade" shall be filled with "the grade of the Central Committee"; the line concerning "Receipt Organ" shall be filled with "the Ministry of Finance"; the line concerning "Designated Fee-collection Treasury" shall be filled with "the general treasury of the Central Committee"; the line concerning "Name of Budget Category (for fee)" shall be filled with "other income"; the line concerning "Category Number" shall be filled with "7140". Article 14. The present Circular shall come into force as of January 1, 2005. The franchise fees of tax-free commodities of 2005 shall be collected in 2006. The Circular of the Ministry of Finance on Collecting the Proceeds Arising from the Monopolistic Operation of Tax-free Commodities (No.27 [2002] the enterprise department of the Ministry of Finance) shall be abolished accordingly. |
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