The hard core measures of the General Administration of Customs to help foreign trade, value-added tax, consumption tax, export tax rebate preferential policies 20 questions.

While doing a good job in the prevention and control of the epidemic, effectively reduce the impact of the new crown pneumonia epidemic on the economy, on February 16th the General Administration of Customs issued 10 measures to support foreign trade enterprises to resume production and promote steady growth in foreign trade.
State Administration of Taxation to support the "new crown pneumonia" epidemic prevention and control, value-added tax, consumption tax, export tax rebate preferential policies 20 questions.
The General Administration of Customs 10 "hard core" measures to fully support foreign trade enterprises to resume work 1, increase support efforts to ease the difficulties of enterprises to simplify the registration or filing procedures for enterprises, the enterprise registration information changes, in addition to the enterprise name needs to submit a change application through the Internet, other registration information does not need to apply for change, until the end of the epidemic to go through the relevant procedures.
timely help enterprises, especially small and medium-sized enterprises to solve the import and export problems encountered.
to guide enterprises to standardize management, reduce import and export customs errors, to avoid procedural violations.
2, speed up the inspection and release of imported production equipment and raw materials to enterprises in urgent need of imported machinery and equipment, raw materials to achieve rapid inspection and release, if the need to carry out inspection, improve the proportion of machine inspection, reduce out-of-the-box inspection, to meet the needs of enterprise homeopathy supervision.
the conseer may entrust the operator of the supervised place of operation, the person in charge of the means of transport to wait until the scene, or by e-mail, electronic platform and other means to inform the customs not to carry out the inspection.
for the need to send laboratory testing, can be based on third-party certification, testing reports or enterprise quality and safety self-declaration fast inspection, further reduce the proportion of laboratory testing.
Qingdao Customs-owned Rongcheng Customs for enterprises to resume work in the urgent use of steel plate steel and other imported materials to carry out rapid on-site inspection and release3, promote the expansion of imports of agricultural products, food to further increase the number of agricultural products, food access countries and registered enterprises, increase imported varieties.
to speed up the process of access to agricultural products and food products, compress the length of quarantine approval, and report the applications that meet the requirements with the approval.
Open up green channels for the import of agricultural products and food products at key ports, carry out 24-hour scheduled customs clearance; if on-site inspection is required, without written application by the enterprise, the site can be arranged to carry out the inspection as a matter of priority, without abnormal rapid release; and if the characteristics of suspected pests and diseases need to be sent to the laboratory for testing, priority shall be given to testing.
Nanjing Customs on board the ship quarantine inspection, rapid inspection and release of 38,000 tons of sorghum, this sorghum mainly supply domestic feed enterprises to resume production 4, support enterprises to expand export optimization pre-export supervision, provide convenient certification services, targeted to do a good job in export goods quarantine certificate, processing certificate, certificate of origin, health certificate and other work issued.
speed up the approval process for export filing enterprises.
strengthen special training for enterprises on foreign technology trade measures to support the smooth export of enterprises.
5, simplify the quarantine examination and approval of imported special medical items for the purpose of epidemic prevention and control of special medical items imported for the treatment, prevention and diagnosis of new coronavirus pneumonia vaccines, blood products, reagents and other special medical items, under the premise of risk control, the port customs on the basis of the competent departments to prove direct inspection and release.
Nanjing Customs rapid inspection and release of medical materials (Shenzhen Yan Foundation Public Welfare Foundation to support the Hubei Xinguan pneumonia outbreak of a batch of intensive care with trace syringes)6, simplified processing trade deferred processing procedures processing trade enterprises (including enterprises in the customs special supervision area) due to delay in the resumption of work caused by the processing trade hand (account) book over-write-off, deep processing and transfer, domestic sales tax and other types of declaration business exceeded the prescribed time limit, the competent customs enterprises to explain the extension procedures.
7, simplify the write-off procedures, reduce the factory inspection for the need to write off the bonded hand (account) book, generally not under the factory inventory, customs according to the enterprise inventory declaration data for write-off procedures, the enterprise retains relevant information.
customs for qualified enterprises, the use of remote video connection, electronic transmission of documents and other off-site means to carry out inspections, reduce the number of factories, reduce the impact on the production and operation of enterprises.
8, from Jane from the fast administrative punishment of enterprises and individuals involved in epidemic prevention and control materials cases, from Jane from the fast processing.
generally does not detain the goods, articles, means of transport and book materials involved.
the parties admit the facts of the violation in writing, and there is verification, examination records and other key evidence can be mutually verified, the customs may be used as evidence.
the consent of the parties concerned, the administrative penalty legal documents may be served by fax, e-mail, mobile communication, etc. by way of confirmation of their receipt.
9. Actively carry out international coordination and cooperation to strengthen the response to restrictive trade measures abroad, strengthen the monitoring and early warning of customs statistics on foreign trade, pay close attention to and collect the restrictions imposed by other countries (regions) on our imports and exports of goods due to the epidemic.
strengthen the analysis and judgment, timely release of early warning information, for import and export enterprises to provide targeted advisory services.
10, play the role of "Internet and Customs" to ensure the stable and efficient operation of the information system.
the examination of paper materials in person, the approval may first provide electronic documents by taking photographs, scanning and other means, and then make up the paper materials.
, through the 12360 customs hotline and the new media platform, timely answers to business advice, publicity of customs policies and facilitation measures.
Support the epidemic prevention and control value-added tax, consumption tax, export tax rebate preferential policy 20 Q1. In order to combat the outbreak of new crown pneumonia, our company through the relevant departments of the Wuhan Municipal People's Government, donated a batch of convenient food free of charge to fight the outbreak of new crown pneumonia, in accordance with the Ministry of Finance, the General Administration of Taxation on supporting the prevention and control of new coronavirus infection related to the donation tax policy (No. 9 in 2020), can enjoy exemption from VAT.
, does our company have to go through the VAT tax exemption filing procedures before we can enjoy the tax exemption policy? A: The Announcement of the State Administration of Taxation on The Administration of Taxation related to the Prevention and Control of Pneumonia Outbreaks of New Coronavirus Infections (State Administration of Taxation Proclamation No. 4 of 2020) stipulates that taxpayers shall, in accordance with the Announcement of the General Administration of Taxation of the Ministry of Finance on the Tax Policy for the Prevention and Control of pneumonia Outbreaks of New Coronavirus Infections (No. 8 of 2020) And the Ministry of Finance, the General Administration of Taxation on supporting the new coronavirus infection of pneumonia epidemic prevention and control related to the donation tax policy announcement (No. 9 of 2020) relevant provisions to enjoy exemption from value-added tax, consumption tax concessions, can be independent tax-exempt declaration, without the need for the relevant tax-exempt filing procedures, but the relevant supporting materials should be retained for inspection.
Therefore, your company does not need to go through the VAT tax-exempt filing procedures, independent tax-exempt declaration can enjoy vat-free benefits;
2. My unit is a freight company, during the outbreak to assume the city to the neighboring city fixed-point hospital to transport medical supplies, enjoy the transport of epidemic prevention and control key security materials exempt from value-added tax policy need to go to the tax authorities first to go through what formalities? A: According to the Announcement of the State Administration of Taxation on the Administration of Taxation related to the Prevention and Control of Pneumonia Outbreaks of New Coronavirus Infections (State Administration of Taxation Announcement No. 4 of 2020), your company is enjoying the Announcement of the General Administration of Taxation of the Ministry of Finance on the Tax Policy on Support for the Prevention and Control of Pneumonia Outbreaks of New Coronavirus Infections (202) Article 3 of The 8th of 0th) stipulates that when the key security materials for the prevention and control of the epidemic are exempted from the vat-added tax policy, they may independently file the VAT tax exemption without having to go through the relevant tax-exempt filing procedures;
3.2 At the beginning of February, our company purchased a number of masks, disinfection alcohol and other medical materials, through the Red Cross donated free of charge, for the fight against the epidemic, in accordance with the Ministry of Finance, the General Administration of Taxation on support for the prevention and control of new coronavirus infection of pneumonia related to the tax policy of donations (No. 9 in 2020), can enjoy exemption from VAT concessions.
Red Cross opened a donation acceptance note to my company, can it be used as proof of unpaid donation? A: Yes.
In accordance with the Notice of the State Administration of Taxation on the Administration of Taxation related to the Prevention and Control of Pneumonia Outbreaks of New Coronavirus Infections (State Administration of Taxation Proclamation No. 4 of 2020), taxpayers shall, in accordance with the Notice of the General Administration of Taxation of the Ministry of Finance on the Tax Policy for the Prevention and Control of Pneumonia Outbreaks in Support of New Coronavirus Infections (No. No. 8) and the Ministry of Finance General Administration of Taxation on supporting the prevention and control of new coronavirus infection of pneumonia related to the tax policy on donations (No. 9 of 2020) relevant provisions to enjoy exemption from value-added tax, consumption tax concessions, can be independently declared tax-exempt, without the need for the relevant tax-exempt filing procedures, but the relevant supporting materials should be retained for inspection.
your company has obtained an acceptance donation bill issued by the Red Cross that can prove your company's non-reimbursable donation and can therefore be used as proof of an unpaid donation.
ask your company to keep the donated notes for inspection.
4. Our company is an enterprise in Wuhan City, directly to the production of a number of protective clothing to Wuhan Jinyintan Hospital, donated to them free of charge to fight the new crown pneumonia epidemic, in accordance with the Ministry of Finance, the General Administration of Taxation on support for the prevention and control of new coronavirus infection related to the announcement of the donation tax policy (No. 9 in 2020), can enjoy exemption from value-added tax concessions.
, I have obtained Wuhan Jinyintan Hospital stamped with the acceptance of donation instructions, can be used as proof of non-reimbursable donations? A: Yes.
In accordance with the Notice of the State Administration of Taxation on the Administration of Taxation related to the Prevention and Control of Pneumonia Outbreaks of New Coronavirus Infections (State Administration of Taxation Proclamation No. 4 of 2020), taxpayers shall, in accordance with the Notice of the General Administration of Taxation of the Ministry of Finance on the Tax Policy for the Prevention and Control of Pneumonia Outbreaks in Support of New Coronavirus Infections (No. No. 8) and the Ministry of Finance General Administration of Taxation on supporting the prevention and control of new coronavirus infection of pneumonia related to the tax policy on donations (No. 9 of 2020) relevant provisions to enjoy exemption from value-added tax, consumption tax concessions, can be independently declared tax-exempt, without the need for the relevant tax-exempt filing procedures, but the relevant supporting materials should be retained for inspection.
your company obtained the Wuhan Jinyintan Hospital stamped with the acceptance of donation instructions, can prove your company's non-reimbursable donation behavior, so can be used as proof of non-reimbursable donation.
ask your company to keep the donation instructions for inspection.
5. Our company is the National Development and Reform Commission to determine the key prevention and control of the epidemic protection materials production enterprises, please ask february can go to the tax bureau to apply for tax rebates? A: According to the Announcement of the State Administration of Taxation on The Administration of Taxation related to the Prevention and Control of Pneumonia Outbreaks of New Coronavirus Infections (State Administration of Taxation Proclamation No. 4 of 2020), the production enterprises of key materials for epidemic prevention and control shall, in accordance with the Pneumonia Epidemic of the General Administration of Taxation of the Ministry of Finance on Supporting New Coronavirus Infections Article 2 of the Announcement on the Prevention and Control of Tax Policy (No. 8 of 2020, hereinafter referred to as "Notice No. 8") stipulates that the application of the VAT incremental retention tax refund policy shall, after completing the current VAT tax return during the VAT tax reporting period, apply to the competent tax authorities for a refund of the incremental retention tax credit.
therefore, your company can complete the VAT tax return for the January 2020 period during the February tax return period, and then apply to the competent tax authorities for an incremental rebate in accordance with the provisions of Notice No. 8.
6. Our company directly to the hospital to undertake the task of epidemic prevention and control donated a number of self-produced goggles for the prevention and control of the new crown epidemic, in accordance with the Ministry of Finance, the General Administration of Taxation on support for the prevention and control of new coronavirus infection of pneumonia related to the tax policy of donations (No. 9 in 2020), can enjoy vat-free concessions.
, how should we insyer? A: Article 21 of the Interim Regulations of the People's Republic of China on Value Added Tax stipulates that taxpayers who engage in taxable sales shall not issue special invoices for value-added tax if they apply the exemption provisions.
Your company is exempt from VAT as stipulated in the Announcement of the General Administration of Taxation of the Ministry of Finance on the Prevention and Control of The Pneumonia Epidemic Prevention and Control of New Coronary Virus Infection (No. 9 of 2020), and cannot issue a special VAT invoice, but can issue a free invoice.
if your company has a free tax rate or collection rate column, you should fill in the word "tax exemption" in the tax rate or collection rate column.
7. Our company has a hotel chain to provide accommodation services, in accordance with the Ministry of Finance, the General Administration of Taxation on support for new coronavirus infection of pneumonia epidemic prevention and control related tax policy announcement (No. 8 of 2020), can enjoy the policy of exemption from value-added tax.
company issued 3 special VAT invoices for accommodation fees charged in January 2020, what should I do? A: According to the Announcement of the State Administration of Taxation on The Administration of Taxation related to the Prevention and Control of Pneumonia Outbreaks of New Coronavirus Infections (No. 4 of 2020), taxpayers shall, in accordance with the Proclamation of the General Administration of Taxation of the Ministry of Finance on The Prevention and Control of Pneumonia Outbreaks in Support of New Coronavirus Infections (No. 8 of 2020) and the General Administration of Taxation of the Ministry of Finance on Support The relevant provisions of the announcement on the donation tax policy for the prevention and control of the pneumonia epidemic of new coronavirus infection (No. 9 of 2020) shall not issue a special invoice for value-added tax;
If your company needs to enjoy the VAT exemption policy stipulated in Proclamation No. 8 of 2020, since the three special VAT invoices issued in January have been issued across the month and cannot be voided, the corresponding red letter invoices should be issued, and then the ordinary invoices should be issued in accordance with the provisions.
8. In order to support the prevention and control of the pneumonia epidemic of new coronavirus infection, our company has transported a number of key protection materials for the prevention and control of the epidemic, in accordance with the Ministry of Finance, the General Administration of Taxation on supporting the new coronavirus infection of pneumonia epidemic prevention and control related tax policy announcement (No. 8 of 2020), the taxpayer transport of the epidemic prevention and control key security materials income, exempt from value-added tax.
For january to obtain the transport epidemic prevention and control key protection materials income, our company has issued a special VAT invoice in January, but in the near future it is difficult to issue a corresponding red letter invoice, can you enjoy the VAT exemption policy before the red letter invoice? A: In accordance with the Regulations of the State Administration of Taxation on the Administration of Taxation related to the Prevention and Control of Pneumonia Outbreaks in Support of New Coronavirus Infections (No. 4 of 2020).