翻译
Translation of the Regulations of the Peoples Republic of China on Import and Export Tariffs
Article 1 These Regulations are formulated in accordance with the Foreign Trade Law of the Peoples Republic of China and related regulations.
Article 2 The collection of import and export tariffs by the Peoples Republic of China shall be governed by these Regulations.
Article 3 For the purpose of these Regulations, “import and export tariffs” refers to customs duties imposed by Customs on the import, export or transit of goods in the territory of the Peoples Republic of China.
Article 4 Import and export tariffs shall be in accordance with the “Schedule of Import and Export Tariffs of the Peoples Republic of China” and its amendments and supplement.
Article 5 The “Schedule of Import and Export Tariffs of the Peoples Republic of China” shall become effective from the date on which the State Council announces its promulgation.
Article 6 After the “Schedule of Import and Export Tariffs of the Peoples Republic of China” comes into effect, the new version shall be adopted if there are significant changes in the levying of import and export tariffs by other countries.
Article 7 The State shall specially levy an import or export tariff on foreign goods and technologies in accordance with the “Schedule of Special Tax Rates of Imports and Exports of the Peoples Republic of China”.
Article 8 In any of the following circumstances, import or export taxes or other special taxes prescribed by the state may be imposed in lieu of the import or export tariffs stipulated in the “Schedule of Import and Export Tariffs of the Peoples Republic of China”:
(1) Exemptions and reductions on import and export tariffs provided for in relevant international treaties and agreements;
(2) Imports or exports of products and raw materials subject to regulations under the “Protection of Domestic Industries Law of the Peoples Republic of China”;
(3) Goods imported or exported for special purposes;
(4) Goods imported or exported for the purpose of national defence or collective economic services or construction;
(5) Goods imported or exported solely for re-export;
(6) Other imports or exports subject to special regulations by the State Council.
Article 9 For goods imported or exported with tax relief under these Regulations, the privileges shall be cancelled should any of the following circumstances occur:
(1) the tax relief is used for a purpose other than that prescribed;
(2) the import or export is done in a way that does not conform to the approved scope;
(3) the taxpayer has provided false identity documents or customs declaration documents;
(4) the quantity, value or variety of the goods imported or exported is not in conformity with the quantity, value or variety prescribed in the relevant tax relief documents;
(5) the taxpayer has changed the way of importing or exporting the goods or the place of import or export; or
(6) other circumstances prescribed by the State Council.
Article 10 Goods that fail to obtain tax relief shall be collected the import and export tariffs prescribed in the “Schedule of Import and Export Tariffs of the Peoples Republic of China” or the special taxes prescribed by the state.
Article 11 Goods imported or exported with tax payment in instalments, overdue tax shall be collected according to the current tax rate within the prescribed time limit.
Article 12 Customs shall immediately terminate or adjust the tax relief if it discovers that the tax relief documents are false or illegal during the taxation process.
Article 13 In the event of change in the scope of tariff exemption, reduction and collection of tax paid in instalments, according to relevant laws and regulations, consultative organs and customs shall decide the amount and terms of collection of overdue taxes.
Article 14 Customs shall provide qualifiable import and export tax notification services.
Article 15 Customs shall collect taxes according to the terms of the tax relief contract.
Article 16 Export tariffs shall be collected from taxpayers whose goods are not exported within the prescribed time limit after the tax relief documents are accepted by Customs.
Article 17 If a taxpayer apply for deferment of the collection of export tariffs, and customs approves the application, the taxpayer shall deposit in advance liquidated money to Customs or provide other security guarantees.
Article 18 The customs may grant tax exemption or reduction in the following circumstances:
(1) Exemptions or reduction on import and export tariffs provided for in relevant international treaties and agreements;
(2) Exemptions or reduction on import and export tariffs provided for in the “Protection of Domestic Industries Law of the Peoples Republic of China”;
(3) Goods imported or exported for special purposes;
(4) Goods imported or exported for the purpose of national defence or collective economic services or construction;
(5) Goods imported or exported solely for re-export;
(6) Other imports or exports subject to special regulations by the State Council.
Article 19 After exporting goods with tax relief, taxpayers shall present the relevant documents to Customs for settlement of the taxes within the prescribed time limit.
Article 20 Customs shall supervise and inspect the implementation of the tax relief contracts, in which the eligible taxpayers shall submit the documents and items prescribed by Customs.
Article 21 After complete settlement of the taxes, Customs shall issue the certificate of tax relief to eligible taxpayers.
Article 22 The certificate of tax relief shall be the basis of settlement of taxes by the tax authority in charge.
Article 23 Tax relief shall not be available to taxpayers whose debts to the State exceed their right to enjoy tax relief.
Article 24 Any taxpayer who applies for tax relief without merit or maliciously evades tax, or provides false documents or data, thereby commits to tax crime or other illegal acts, shall be investigated for legal responsibility in accordance with the law.
Article 25 These Regulations shall come into effect on the date of promulgation.
