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综合保税区税收政策

发布时间:2018-11-17 15:46
综合保税区是设立在内陆地区的具有保税港区功能的海关特殊监管区域,由海关参照有关规定对综合保税区进行管理,执行保税港区的税收和外汇政策,集保税区、出口加工区、保税物流区、港口的功能于一身,可以发展国际中转、配送、采购、转口贸易和出口加工等业务。
 
The comprehensive bonded area is a special customs supervision area with the function of bonded port area in inland areas. The customs shall manage the comprehensive bonded area in accordance with relevant regulations, implement the tax and foreign exchange policies of the bonded port area, integrate the functions of the bonded area, export processing area, bonded logistics area and port, and can develop internationally. Transfer, distribution, procurement, re export trade and export processing business.
 
 
 
 
 
综合保税区和保税港区一样,是我国开放层次最高、优惠政策最多、功能最齐全、手续最简化的特殊开放区域。与保税区一词之差,却功能更为齐全,它整合来原保税区、保税物流园区、出口加工区等多种外向型功能区后,成为更为开放的一种形态,也更符合国际惯例。综合保税区是设立在内陆地区的具有保税港区功能的海关特殊监管区域,由海关参照有关规定对综合保税区进行管理,执行保税港区的税收和外汇政策,集保税区、出口加工区、保税物流区、港口的功能于一身,可以发展国际中转、配送、采购、转口贸易和出口加工等业务。根据现行有关政策,海关对保税区实行封闭管理,境外货物进入保税区,实行保税管理;境内其他地区货物进入保税区,视同出境;同时,外经贸、外汇管理部门也对保税区实行相对优惠的政策。企业在综合保税区开展口岸作业业务,海关、商检等部门在园区内查验货物后,可在任何口岸(海港或空港)转关出口,无须再开箱查验。
 
The comprehensive bonded area, like the bonded port area, is a special open area with the highest level of openness, the most preferential policies, the most complete functions and the simplest procedures. Compared with the term bonded zone, it has more complete functions. It integrates the original bonded zone, bonded logistics park, export processing zone and other export-oriented functional zones, and becomes a more open form, and more in line with international practices. The comprehensive bonded area is a special customs supervision area with the function of bonded port area in inland areas. The customs shall manage the comprehensive bonded area in accordance with relevant regulations, implement the tax and foreign exchange policies of the bonded port area, integrate the functions of the bonded area, export processing area, bonded logistics area and port, and can develop internationally. Transfer, distribution, procurement, re export trade and export processing business. According to the current relevant policies, the Customs implements the closed management of the bonded area, and the foreign goods enter the bonded area and carry out the bonded management; the goods in other areas of the country enter the bonded area and are regarded as leaving the country; at the same time, the foreign trade and foreign exchange management departments also implement the relatively preferential policy to the bonded area. Enterprises carry out port operations in the comprehensive bonded area. After the customs and commodity inspection departments inspect the goods in the park, they can transfer to Customs at any port (seaport or airport) for export without further open-box inspection.
 
 
 
综合保税区税收政策
 
Comprehensive bonded area tax policy
 
 
 
国外货物入区保税;
 
Foreign goods enter Zone bonded;
 
 
 
货物出区进入国内销售按货物进口的有关规定办理报关,并按货物实际状态征税;
 
Customs declarations shall be handled in accordance with the relevant provisions on import of goods and taxes shall be levied on the actual state of goods when goods enter the domestic sales area.
 
 
 
国内货物入区视同出口,实行退税;
 
Domestic goods entering area is deemed to be exported, and tax refund is implemented.
 
 
 
区内企业之间的货物交易不征增值税和消费税。
 
There is no value added tax and consumption tax on goods transactions between enterprises in the region.
 
 
 
国内分布
 
Domestic distribution
 
 
 
截止2016年9月,经国务院批准设立的综合保税区有52家,分别是:满洲里综合保税区、南宁综合保税区、苏州太仓港综合保税区、合肥综合保税区、唐山曹妃甸综合保税区、赣州综合保税区、淮安综合保税区、衡阳综合保税区、南通综合保税区、湘潭综合保税区、盐城综合保税区、芜湖综合保税区、无锡高新区综合保税区、济南综合保税区、沈阳综合保税区、南京综合保税区、长春兴隆综合保税区、潍坊综合保税区、成都综合保税区、苏州工业园综合保税区、泰州综合保税区、天津滨海新区综合保税区、北京天竺综合保税区、海南海口综合保税区、广西凭祥综合保税区、黑龙江绥芬河综合保税区、上海浦东机场综合保税区、江苏昆山综合保税区、重庆西永综合保税区、广州白云机场综合保税区、西安综合保税区、西安高新综合保税区、银川综合保税区、新疆阿拉山口综合保税区、新疆喀什综合保税区、武汉东湖综合保税区、太原武宿综合保税区、舟山港综合保税区、贵阳综合保税区、贵州贵安新区综合保税区、兰州新区综合保税区、临沂综合保税区、南阳卧龙综合保税区、郑州新郑综合保税区、石家庄综合保税区、乌鲁木齐综合保税区、蚌埠综合保税区、金华金义综合保税区、江阴综合保税区、湖南湘潭综合保税区、安徽马鞍山综合保税区、营口综合保税区。
 
As of September 2016, there are 52 comprehensive bonded zones approved by the State Council. They are Manzhouli Comprehensive Bonded Zone, Nanning Comprehensive Bonded Zone, Taicang Port Comprehensive Bonded Zone, Hefei Comprehensive Bonded Zone, Tangshan Caofeidian Comprehensive Bonded Zone, Ganzhou Comprehensive Bonded Zone, Huaian Comprehensive Bonded Zone, Hengyang Comprehensive Bonded Zone and South China. Tong Comprehensive Bonded Zone, Xiangtan Comprehensive Bonded Zone, Yancheng Comprehensive Bonded Zone, Wuhu Comprehensive Bonded Zone, Wuxi High-tech Zone Comprehensive Bonded Zone, Jinan Comprehensive Bonded Zone, Shenyang Comprehensive Bonded Zone, Nanjing Comprehensive Bonded Zone, Changchun Xinglong Comprehensive Bonded Zone, Weifang Comprehensive Bonded Zone, Chengdu Comprehensive Bonded Zone and Suzhou Industrial Park Comprehensive Bonded Zone Bonded Zone, Taizhou Comprehensive Bonded Zone, Tianjin Binhai New Area Comprehensive Bonded Zone, Beijing Tianzhu Comprehensive Bonded Zone, Haikou Comprehensive Bonded Zone in Hainan, Pingxiang Comprehensive Bonded Zone in Guangxi, Suifenhe Comprehensive Bonded Zone in Heilongjiang, Pudong Airport Comprehensive Bonded Zone in Shanghai, Kunshan Comprehensive Bonded Zone in Jiangsu, Xiyong Comprehensive Bonded Zone in Chongqing, Guangzhou Baiyun Airport Comprehensive Bonded Zone, Xi'an Comprehensive Bonded Zone, Xi'an High-tech Comprehensive Bonded Zone, Yinchuan Comprehensive Bonded Zone, Xinjiang Alashankou Comprehensive Bonded Zone, Xinjiang Kashgar Comprehensive Bonded Zone, Wuhan Donghu Comprehensive Bonded Zone, Taiyuan Wusu Comprehensive Bonded Zone, Zhoushan Port Comprehensive Bonded Zone, Guiyang Comprehensive Bonded Zone and Guizhou Guizhou Guizhou Guizhou Guizhou Guizhou Guizhou Guizhou Guizhou Guizhou Guizhou Guizhou Guizhou Guizhou Guizhou Anxin Comprehensive Bonded Zone, Lanzhou New Area Comprehensive Bonded Zone, Linyi Comprehensive Bonded Zone, Nanyang Wolong Comprehensive Bonded Zone, Zhengzhou Xinzheng Comprehensive Bonded Zone, Shijiazhuang Comprehensive Bonded Zone, Urumqi Comprehensive Bonded Zone, Bengbu Comprehensive Bonded Zone, Jinhua Jinyi Comprehensive Bonded Zone, Jiangyin Comprehensive Bonded Zone, Hunan Xiangtan Comprehensive Bonded Zone Tax zone, Anhui Ma'anshan comprehensive bonded zone and Yingkou comprehensive bonded zone.
 
 
 
其中,郑州新郑综合保税区、合肥综合保税区、苏州工业园综合保税区、泰州综合保税区、天津滨海新区综合保税区、北京天竺综合保税区、重庆西永综合保税区、广西凭祥综合保税区、昆山综合保税区、苏州高新区综合保税区、沈阳综合保税区、武汉东湖综合保税区、阿拉山口综保区等已封关运行。
 
Among them, Zhengzhou Xinzheng Comprehensive Bonded Zone, Hefei Comprehensive Bonded Zone, Suzhou Industrial Park Comprehensive Bonded Zone, Taizhou Comprehensive Bonded Zone, Tianjin Binhai New Zone Comprehensive Bonded Zone, Beijing Tianzhu Comprehensive Bonded Zone, Chongqing Xiyong Comprehensive Bonded Zone, Guangxi Pingxiang Comprehensive Bonded Zone, Kunshan Comprehensive Bonded Zone and Suzhou High-tech Zone Comprehensive Bonded Zone District, Shenyang Comprehensive Bonded Zone, Wuhan Donghu Comprehensive Bonded Zone and Alashankou Comprehensive Bonded Zone have been closed down and operated.
 
 
 
近2年批复的综合保税区:
 
The comprehensive bonded area approved in the past 2 years:
 
 
 
泰州综合保税区于2015年5月正式获得国务院批准;岳阳城陵矶综合保税区2014年7月正式获得国务院批准;石家庄综合保税区于2014年10月正式获得国务院批准;2015年1月12日,国务院正式批准设立贵安综合保税区;2月25日,国务院下发文件,批复同意江苏常州出口加工区、武进出口加工区优化为综合保税区;5月23日,从山东省东营市政府获悉,国务院近日正式批复同意设立东营综合保税区;芜湖综合保税区于2015年9月1日正式获得国务院批准;2015年11月2日,经国务院批准,由南宁高新区托管的南宁保税物流中心正式转型升级为南宁综合保税区。2016年1月,国务院批复同意设立江阴综合保税区,标志着江阴临港开发区申报国家综合保税区正式获批。 2016年8月26日,马鞍山综合保税区正式获得国务院批复。 2017年12月21日,营口综合保税区正式获得国务院批复。 2017年12月28日,徐州综合保税区正式获得国务院批复。 2018年6月12日,国务院正式批复连云港出口加工区整合优化为连云港综合保税区。
 
Taizhou Comprehensive Bonded Zone was formally approved by the State Council in May 2015; Yueyang Chenglingji Comprehensive Bonded Zone was formally approved by the State Council in July 2014; Shijiazhuang Comprehensive Bonded Zone was formally approved by the State Council in October 2014; on January 12, 2015, the State Council formally approved the establishment of Guian Comprehensive Bonded Zone; and on February 25, the State Council issued a document. On May 23, the government of Dongying, Shandong Province, formally approved the establishment of Dongying Comprehensive Bonded Zone. On September 1, 2015, the Wuhu Comprehensive Bonded Zone was formally approved by the State Council. On November 2, 2015, it was approved by the State Council. With the approval of the hospital, Nanning Bonded Logistics Center, which is trusted by Nanning High-tech Zone, has been formally transformed and upgraded to Nanning Comprehensive Bonded Zone. In January 2016, the State Council approved the establishment of Jiangyin Comprehensive Bonded Zone, which marks the formal approval of Jiangyin Lingang Development Zone to declare the State Comprehensive Bonded Zone. In August 26, 2016, the Ma'anshan comprehensive bonded zone was officially approved by the State Council. In December 21, 2017, the Yingkou comprehensive bonded zone was officially approved by the State Council. In December 28, 2017, the Xuzhou comprehensive bonded zone was officially approved by the State Council. On June 12, 2018, the State Council formally approved the integration and optimization of Lianyungang Export Processing Zone into Lianyungang Comprehensive Bonded Zone.

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