From November 24 to December 27, 2016, the Ministry of finance, the General Administration of customs and the State Administration of Taxation successively issued CGS [2016] No. 62, No. 64, No. 68, No. 69, No. 70 and No. 72 notices to promote the development of China's new display device industry, strengthen the management of seed source import tax exemption policy, support onshore and offshore oil (natural gas) exploration and development and implement innovation driven development strategy during the 13th Five Year Plan period, The import tax policies in the above fields shall be stipulated. The import activities of qualified specific units, specific uses and specific commodities shall be exempted from customs duties, value-added tax and consumption tax alone or in combination, and the enterprises and units engaged in the import business in the above fields shall pay timely attention.

Among the six notices, we mainly remind you to pay attention to the Notice No. 70 on the import tax policy supporting scientific and technological innovation during the 13th Five Year Plan period and the supporting Notice No. 72 on publishing the tax exemption list of imported scientific research, scientific and Technological Development and teaching supplies. The two notices specify the types of units enjoying the tax exemption policy, the purpose of goods, the specific scope of goods and the corresponding tax exemption items, At the same time, it stipulates the conditions under which duty-free imported goods can be used in other units, and emphasizes the legal liability of unauthorized transfer, transfer for other purposes or other disposal in violation of the provisions of the notice. It is of great significance for scientific and educational units to grasp the spirit of legal preferential policies for the import of tax-free products and to accurately prevent and resolve the legal risks.

License management

From December 10 to December 31, 2016, the Ministry of Commerce alone or jointly with the General Administration of customs, the General Administration of quality supervision, inspection and quarantine and other ministries and commissions issued a series of relevant announcements on license management, which made specific provisions on the commodities and procedures under license management in 2017:

On December 10, the Ministry of Commerce and the General Administration of Customs jointly issued announcement No. 84, announcing the 2017 catalogue of goods subject to automatic import license administration;

On December 30, the Ministry of Commerce, the General Administration of customs and the General Administration of quality supervision, inspection and Quarantine jointly issued announcement No. 85, announcing the 2017 catalogue of goods subject to import license management. On the same day, the Ministry of Commerce and the General Administration of Customs jointly issued announcement No. 86, announcing the 2017 catalogue of goods subject to export license management;

On December 31, the Ministry of Commerce and the General Administration of Customs jointly issued announcement No. 87, which issued the catalogue for the administration of import and export licenses of dual-use items and technologies;

On December 31, the Ministry of Commerce issued announcements No. 90 and No. 91, respectively announcing the 2017 catalogue of Graded Issuance of goods subject to import license administration and the 2017 catalogue of Graded Issuance of goods subject to export license administration.

License management is an important means in China's foreign trade management system. The relevant policies are time-effective, which requires import and export enterprises to pay attention to the changes of policies in time. At the same time, due to the different levels and authorities of license issuing organs, enterprises should apply to the competent authorities in accordance with the prescribed procedures.

In terms of customs supervision, it is a necessary link to check the license in the process of customs clearance, and the forgery, alteration and exceeding the scope of the license will be punished; In the follow-up link, the actual import and export goods will be investigated and dealt with whether they are consistent with the license, whether there is illegal lending, transfer of license or license share, etc. the enterprise shall fully understand, actively prevent and effectively resolve the relevant risks.

Export tax rebate

On January 24, 2017, the State Administration of Taxation issued the notice on Issuing the 2017A version of the export tax rebate rate Library (Szh [2017] No. 42), which is mainly aimed at the simultaneous version of the 2017 import and export tariff items and the commodity name and code coordination system, and announced the re compiled export tax rebate rate according to the adjustment of import and export tariff.

Export tax rebate is also a policy with strong timeliness. The adjustment content of the policy involves the scope of tax rebate commodities, tax rebate rate and other aspects, while the adjustment result involves the vital interests of export enterprises. It is necessary for enterprises to pay full attention and pay attention in time. If enterprises cannot follow up the policy changes in time,

It may lead to two risks: one is illegal tax rebate, and even suspected of defrauding tax rebate; the other is unable to fully enjoy the tax rebate and damage the interests of enterprises.

In order to obtain reasonable, legal and full export tax rebate, enterprises need to accurately declare tax number, value and other elements in the customs clearance link, and these elements are also the key audit contents in customs supervision. At present, the direction of deepening the reform of the customs is to gradually simplify the on-site supervision procedures and improve the customs clearance efficiency. At the same time, more supervision forces will be invested in the follow-up supervision links, and the audit of factors such as price, classification and origin will rely more on the follow-up audit work of the inspection department.

Therefore, in the future, export enterprises will face more follow-up supervision by the customs inspection department on the authenticity and legitimacy of export tax rebate. It is necessary to improve the understanding of the importance of customs inspection and its impact on enterprises, gradually shift the focus of risk prevention to the response of follow-up audit, and improve the ability of risk prevention by improving internal management, strengthening document audit and optimizing department cooperation.