海关总署关于印发《海关对洋浦保税港区加工增值货物内销税收征管暂行办法》的通知
署税函〔2021〕131号
海南省发展改革委、工业和信息化厅、财政厅、农业农村厅、商务厅，海口海关、国家税务总局海南省税务局：
为贯彻落实《海南自由贸易港建设总体方案》，充分发挥洋浦保税港区先行先试作用，根据《中华人民共和国海关法》《中华人民共和国海关对洋浦保税港区监管办法》和其他有关规定，经商发展改革委、工业和信息化部、财政部、农业农村部、商务部和税务总局等部门，我署研究制定了《海关对洋浦保税港区加工增值货物内销税收征管暂行办法》，已经国务院同意，现印发你们，请据此做好相关工作。
海关总署
2021年7月8日
海关对洋浦保税港区加工增值货物内销税收征管暂行办法
第一条 为贯彻落实《海南自由贸易港建设总体方案》，充分发挥洋浦保税港区先行先试作用，根据《中华人民共和国海关法》《中华人民共和国海关对洋浦保税港区监管办法》和其他有关规定，经国务院同意，制定本办法。
第二条 本办法所称鼓励类产业企业，是指以海南自由贸易港鼓励类产业目录中规定的产业项目为主营业务，且主营业务收入占企业收入总额60%以上的企业。鼓励类产业企业应当在洋浦保税港区登记注册，具有独立法人资格，并经洋浦经济开发区管委会备案(以下对经备案的鼓励类产业企业统称为“备案企业”)。
本办法所称进口料件，是指自境外入区的未办理进口纳税手续的货物。
本办法所称加工增值超过30%，是指备案企业在洋浦保税港区对含有进口料件的货物进行制造、加工后的增值部分，超过进口料件和境内区外采购料件价值合计的30%(含30%，下同)。
第三条 海南省建立的洋浦公共信息服务平台应当满足鼓励类产业企业备案和加工增值相关业务办理等要求。洋浦公共信息服务平台实施“一企一户”管理制度。备案企业应当按照海关认可的方式及数据标准与该平台联网，报送的信息和数据应当真实、准确、有效且可追溯，符合海关税收征管和后续监管要求。海关通过洋浦公共信息服务平台与洋浦经济开发区管委会及海南省相关部门共享企业备案以及海关税收征管和后续监管所需的相关信息。
第四条 对洋浦保税港区鼓励类产业企业生产的含有进口料件且加工增值超过30%的货物，出区内销的，免征进口关税，照章征收进口环节增值税、消费税。
对洋浦保税港区鼓励类产业企业生产的含有进口料件但加工增值小于30%的货物，出区内销的，享受现行综合保税区内销选择性征收关税政策，可以申请按其对应进口料件或按实际报验状态(成品)征收关税，照章征收进口环节增值税、消费税。
第五条 加工增值超过30%的计算公式为：〔(货物出区内销价格-Σ境外进口料件价格-Σ境内区外采购料件价格)/(Σ境外进口料件价格+Σ境内区外采购料件价格)〕×100%≥30%。计算公式中有关价格的确定，参照《海关审定内销保税货物完税价格办法》(海关总署令第211号)和《海关审定进出口货物完税价格办法》(海关总署令第213号)相关规定执行。其中：
(一)货物出区内销价格，以备案企业向境内区外销售含有进口料件的制造、加工所得货物时的成交价格为基础确定;
(二)境外进口料件价格，以备案企业自境外进口该料件的成交价格为基础确定，并且应包括该料件运抵境内输入地点起卸前的运输及其相关费用、保险费;
(三)境内区外采购料件价格，以备案企业自境内区外采购该料件的成交价格为基础确定，并且应包含该料件运至洋浦保税港区的运输及其相关费用、保险费。
第六条 备案企业申请享受加工增值货物内销免征进口关税的，应当准确核算、如实申报出区内销货物的加工增值情况，对自主核报数据情况负责，并承担相应的法律责任。备案企业应当在有关货物出区内销前，按规定向海关办理加工增值申报手续。加工增值超过30%的，海关系统自动生成该加工增值货物内销免征进口关税确认编号，由备案企业将该编号告知境内区外进口企业。
境内区外进口企业凭加工增值货物内销免征进口关税确认编号，按规定向海关办理进口申报手续，自行缴纳相关税款。报关单征免性质栏填写“加工增值货物”，备案号栏填写该货物对应的免征进口关税确认编号。
第七条 在洋浦保税港区内深加工结转总体增值超过30%的货物内销适用该政策。
第八条 海关根据风险分析对企业申报的加工增值比例和价格、归类、原产地等涉税要素进行抽查审核。
第九条 海关依法对企业开展稽(核)查。
第十条 加工增值超过30%的货物出区内销时，有下列情形之一的，不享受免征进口关税：
(一)境外进口料件属于实行关税配额管理商品的;
(二)仅经过掺混、更换包装、分拆、组合包装、削尖、简单研磨或简单切割等一种或多种微小加工或者处理的;
(三)其他按有关规定应当征收进口关税的。
第十一条 对备案企业在洋浦保税港区生产的不含有进口料件的货物，出区内销的，免征进口关税，照章征收进口环节增值税、消费税，其海关税收征管事项适用本办法相关规定。
第十二条 违反本办法规定，构成走私行为或者违反海关监管规定的行为，以及法律、法规规定由海关实施行政处罚的行为，由海关依照相关法律、法规的规定处罚;构成犯罪的，依法追究刑事责任。
第十三条 本办法由海关总署负责解释。
第十四条 本办法与洋浦公共信息服务平台及海口海关信息化系统上线同步实施，至2024年12月31日废止。
Interim Measures of the Customs for the Collection and Administration of the Taxes on the Domestic Sales of Goods with Added Value from Processing in the Yangpu Bonded Port Area
(All information in this document is authentic in Chinese. English is provided for reference only. In case of any discrepancy, the Chinese version shall prevail.)
Circular of the General Administration of Customs on Issuing the Interim Measures of the Customs for the Collection and Administration of the Taxes on the Domestic Sales of Goods with Added Value from Processing in the Yangpu Bonded Port Area
Shu Shui Han [2021] No.131
The Hainan Provincial Development and Reform Commission, the Department of Industry and Information Technology of Hainan Province, the Department of Finance of Hainan Province, the Department of Agriculture and Rural Affairs of Hainan Province, the Department of Commerce of Hainan Province, the Haikou Customs, and the Hainan Provincial Tax Service of the State Taxation Administration,
The Interim Measures of the Customs for the Collection and Administration of the Taxes on the Domestic Sales of Goods with Added Value from Processing in the Yangpu Bonded Port Area, which were formulated upon study by the General Administration of Customs in accordance with the Customs Law of the People's Republic of China, the Measures of the Customs of the People's Republic of China for Supervision of the Yangpu Bonded Port Area and other relevant provisions and through negotiation with the National Development and Reform Commission, the Ministry of Industry and Information Technology, the Ministry of Finance, the Ministry of Agriculture and Rural Affairs, the Ministry of Commerce and the State Taxation Administration in order to implement the Overall Plan for the Construction of Hainan Free Trade Port and give full play to the pilot role of the Yangpu Bonded Port Area, are hereby issued to you upon approval by the State Council for your effective implementation.
General Administration of Customs
July 8, 2021
Interim Measures of the Customs for the Collection and Administration of the Taxes on the Domestic Sales of Goods with Added Value from Processing in the Yangpu Bonded Port Area
Article 1 The Measures are formulated upon approval of the State Council in accordance with the Customs Law of the People's Republic of China, the Measures of the Customs of the People's Republic of China for Supervision of the Yangpu Bonded Port Area and other relevant provisions in order to implement the Overall Plan for the Construction of Hainan Free Trade Port and give full play to the pilot role of the Yangpu Bonded Port Area.
Article 2 For the purpose of the Measures, enterprises engaged in encouraged industries refer to the enterprises whose main business is the industrial items specified in the catalog of encouraged industries of Hainan Free Trade Port, with the main business income accounting for more than 60% of the total enterprise income. Enterprises engaged in encouraged industries shall register in the Yangpu Bonded Port Area, have independent legal personality, and file with the Yangpu Economic Development Zone Administrative Committee (the filed enterprises engaged in encouraged industries are hereinafter collectively referred to as "filed enterprises").
For the purpose of the Measures, imported materials and parts refer to the goods that have entered the area from abroad without going through the import taxation procedures.
For the purpose of the Measures, the added value from processing more than 30% refers to the added value of the goods containing imported materials and parts after manufacturing and processing by filed enterprises in the Yangpu Bonded Port Area that is more than 30% (inclusive, the same below) of the total value of imported materials and parts and materials and parts purchased from outside the area within the territory of China.
Article 3 The Yangpu public information service platform established by Hainan Province shall meet the requirements for enterprises engaged in encouraged industries to handle the business related to filing and added value from processing. The Yangpu public information service platform shall be subject to the management system of "one account for one enterprise". Filed enterprises shall be connected to the platform in accordance with the methods and data standards recognized by the customs, submit authentic, accurate, effective and traceable information and data, and comply with the requirements of the customs for tax collection and administration and follow-up regulation. Through the Yangpu public information service platform, the customs will share the information required for enterprise filing, customs tax collection and administration, and follow-up regulation with the Yangpu Economic Development Zone Administrative Committee and the relevant departments of Hainan Province.
Article 4 If the goods produced by enterprises engaged in encouraged industries in the Yangpu Bonded Port Area that contain imported materials and parts and have the added value from processing more than 30% are sold outside the area within the territory of China, import tariffs will be exempt, while import value-added taxes and consumption taxes will be levied in accordance with provisions.
If the goods produced by enterprises engaged in encouraged industries in the Yangpu Bonded Port Area that contain imported materials and parts and have the added value from processing less than 30% are sold outside the area within the territory of China, the current policies for selective imposition of tariffs on domestic sales in comprehensive bonded areas apply; the imposition of tariffs may be applied for based on the corresponding imported materials and parts or the actual inspection status (finished products), and import value-added taxes and consumption taxes will be levied in accordance with provisions.
Article 5 The calculation formula for added value from processing more than 30% is as follows: [(price of goods sold outside the area with the territory of China – Σ price of materials and parts imported from abroad – Σ price of materials and parts purchased from outside the area within the territory of China) / (Σ price of materials and parts imported from abroad + Σ price of materials and parts purchased from outside the area within the territory of China)] × 100% ≥ 30%. The relevant prices in the calculation formula shall be determined in accordance with the Measures for Assessing and Determining the Duty-paid Value of Bonded Goods Sold in the Domestic Market (Order of the General Administration of Customs No.211) and the Measures for Assessing and Determining the Duty-paid Value of Imported and Exported Goods (Order of the General Administration of Customs No.213). Specifically:
1. The price of goods sold outside the area within the territory of China shall be determined based on the transaction price when the filed enterprise sells the goods obtained from manufacturing and processing that contain imported materials and parts outside the area within the territory of China;
2. The price of materials and parts imported from abroad shall be determined based on the transaction price of such materials and parts imported by the filed enterprise from abroad, including expenses for transportation of such materials and parts to the domestic destination before unloading and related expenses and insurance premiums;
3. The price of materials and parts purchased from outside the area within the territory of China shall be determined based on the transaction price of such materials and parts purchased by the filed enterprise from outside the area within the territory of China, including expenses for transportation of such materials and parts to the Yangpu Bonded Port Area and related expenses and insurance premiums.
Article 6 If a filed enterprise applies for exemption of import tariffs on domestic sales of goods with added value from processing, it shall accurately calculate and truthfully declare the added value from processing of the relevant goods, be responsible for the data independently calculated and declared, and bear the corresponding legal liability. The filed enterprise shall, before domestic sales of the relevant goods outside the area, go through the declaration procedures for added value from processing with the customs in accordance with provisions. If the added value from processing is more than 30%, the system of the customs will automatically generate the confirmation number for exemption of import tariffs on domestic sales of such goods with added value from processing, and the filed enterprise will notify the domestic importing enterprise outside the area of such number.
The domestic importing enterprise outside the area shall, with the confirmation number for exemption of import tariffs on domestic sales of goods with added value from processing, go through the import declaration procedures with the customs in accordance with provisions, and pay the relevant taxes. In the customs declaration form, the column of nature of tax exemption shall be filled in with "goods with added value from processing", and the column of filling number with the confirmation number for exemption of import tariffs corresponding to such goods.
Article 7 The Measures shall apply to the domestic sales of goods with total added value from transfer for deep processing in the Yangpu Bonded Port Area that is more than 30%.
Article 8 The customs shall, based on risk analysis, randomly inspect and examine the ratio of added value from processing, price, classification, origin and other tax-related elements declared by enterprises.
Article 9 The customs shall inspect (examine) enterprises in accordance with the law.
Article 10 The domestic sales of goods with added value from processing more than 30% outside the area will not be exempt from import tariffs if:
1. materials and parts imported from abroad are commodities subject to tariff quota management;
2. goods only undergo one or more kinds of micro processing or treatment such as blending, change of packaging, splitting, combined packaging, sharpening, simple grinding or simple cutting; or
3. other circumstances under which import tariffs shall be levied in accordance with the relevant provisions occur.
Article 11 If the goods produced by filed enterprises in the Yangpu Bonded Port Area that do not contain imported materials and parts are sold outside the area within the territory of China, import tariffs will be exempt, while import value-added taxes and consumption taxes will levied in accordance with provisions, and the matters relating to customs tax collection and administration shall be subject to the Measures.
Article 12 If any violation of the Measures constitutes a smuggling act, breach of regulatory provisions of the customs, or act subject to administrative punishments imposed by the customs according to laws and regulations, the customs shall impose punishments in accordance with the relevant laws and regulations; if a crime is constituted, criminal liability shall be investigated in accordance with the law.
Article 13 The Measures shall be interpreted by the General Administration of Customs.
Article 14 The Measures will come into force simultaneously with the launch of the Yangpu public information service platform and the information system of the Haikou Customs, and be abolished on December 31, 2024.
来源：海南自由贸易港官方网站
