Bonded area; Low taxes; Duty-free zone; Duty-free zone)
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Bonded area is also called bonded warehouse area. This is an area established by the customs of a country or registered with the approval of the customs, supervised and managed by the customs, and can store goods for a long time. Bonded area can facilitate entrepot trade and increase the income of related expenses. Goods brought into the bonded area can be stored, modified, classified, mixed, exhibited and manufactured, but they must be within the scope of customs supervision. Foreign goods stored in the bonded area can be exported freely, without paying import duties, only paying storage fees and a small amount of fees, but if they want to enter the customs territory, they need to pay customs duties. Free trade zones in different countries have different time regulations. If the overdue goods have not gone through the relevant formalities, the customs has the right to auction them. After the auction, after deducting relevant expenses, the balance will be returned to the owner.
Also known as bonded warehouse area, it is an economic area approved by the State Council and subject to special supervision by the customs. It is the economic zone with the greatest openness and freedom in China at present. Its function is defined as "bonded warehousing, export processing and entrepot trade". According to the current relevant policies, the customs implements closed management of the bonded area, and foreign goods enter the bonded area to implement bonded management; Goods entering the bonded area from other parts of China are deemed to have left the country; At the same time, foreign trade and economic cooperation, foreign exchange management and other departments also implement preferential policies relative to those outside the bonded area.
Bonded Zone is a new economic zone approved by the State Council after China Special Economic Zone, Economic and Technological Development Zone and National High-tech Industrial Development Zone. As the bonded area operates in accordance with international practice and implements more flexible and preferential policies than other open areas, it has become the "bridgehead" for China to connect with the international market. Therefore, the bonded area has become the focus of close attention of domestic and foreign merchants at the beginning of development and construction.
Bonded area has the functions of import and export processing, international trade and bonded goods display. Enjoy the policy of "free license, tax exemption and bonded" and implement the operation mode of "domestic customs clearance". It is one of the economic regions with the highest degree of opening to the outside world, the most convenient operation mechanism and the most favorable policies in China.
1June, 990, with the approval of the central government, China No.1 Bonded Zone-Shanghai Waigaoqiao Bonded Zone was established in Shanghai. Since 1992, the State Council has successively approved the establishment of 14 bonded zone and economic development zones enjoying preferential policies for bonded zones, namely Tianjin Port, Dalian, Zhangjiagang, Shenzhen Shatoujiao, Shenzhen Futian, Fuzhou, Haikou, Xiamen Xiangyu, Guangzhou, Qingdao, Ningbo, Shantou, Shenzhen Yantian Port, Zhuhai Bonded Zone and Hainan Yangpu Economic Development Zone. At present, China's bonded area 15 isolation facilities have all passed the acceptance of the General Administration of Customs and put into operation.
From 65438 to 0992, after Comrade Deng Xiaoping's speech on the southern tour was delivered, the bonded areas were accelerated in substance, and the capital construction progressed rapidly, initially forming a soft and hard environment to attract foreign investment. Domestic and foreign businessmen are enthusiastic about investment, most of the land in the first phase of the bonded area has been leased or sold, and the second phase of the project has been further developed, which has also led to a gratifying situation of attracting foreign investment.
After years of exploration and practice, the bonded areas in China have gradually developed into an important part of the local economy according to their special functions and local actual conditions. At present, the functions formed by centralized development include bonded logistics and export processing.
With China's entry into WTO, the national bonded zone has gradually formed a regional pattern of the Pearl River Delta region dominated by Guangzhou and Shenzhen in the south, the Yangtze River Delta region dominated by Shanghai and Ningbo in the middle and the Bohai Bay region dominated by Tianjin, Dalian and Qingdao in the north. The bonded areas in the three regions have become important ports for China to communicate with the world, forming a unique logistics operation mode.
Note: August 28, 2007
Suzhou Industrial Park Comprehensive Bonded Zone successfully passed the joint acceptance of nine ministries and commissions.
As early as 2005, Suzhou Industrial Park actively explored the linkage of export processing zones, bonded logistics centers, B-type and straight-through land ports and three zones in accordance with the instructions of Vice Premier Wu Yi on "policy superposition and functional integration" in special areas. The eighth China-Singapore Joint Coordination Council held in 2006 further clarified that Suzhou Industrial Park was allowed to carry out the pilot work of special customs supervision areas with the function of bonded port areas. In June 5438+February 65438+July 2006, the State Council officially approved the establishment of Suzhou Industrial Park Comprehensive Bonded Zone. This area is a special functional area with the highest level of openness, the most preferential policies and the most complete functions in China.
Source: Xinhua Newspaper Network
The comprehensive bonded area integrates all the functional policies of the special customs supervision area. When foreign goods enter the zone, they are bonded, and domestic goods are regarded as exports and subject to tax refund. Enterprises can not only carry out bonded warehousing, processing and manufacturing of goods, but also carry out foreign trade (including international entrepot trade), international procurement, distribution, international transit, inspection, maintenance, commodity display, research and development, and port operations. Compared with Yangshan, Tianjin, Dalian and other bonded ports, Suzhou Industrial Park Comprehensive Bonded Zone directly serves the surrounding processing and manufacturing industries, providing enterprises with a more comprehensive functional platform to meet the various needs of processing trade.
Suzhou Industrial Park Comprehensive Bonded Zone is formed on the basis of the existing export processing zone, bonded logistics center (type B) and land port in the park through functional integration and policy superposition, with a total area of 5.28 square kilometers, and this acceptance is 4.2 square kilometers. It is a special supervision area integrating bonded processing, bonded logistics, import and export trade, procurement and distribution, financial services, inspection and maintenance, exhibitions and other functions. It will be built into a comprehensive bonded zone with multiple functions and complete supporting services, such as port operation, bonded logistics, bonded processing, international trade, etc., and will become a feeding and evacuation port for Shanghai Yangshan Port, Pudong Airport and Taicang Port in the inland areas, and eventually develop into a production service base for manufacturing clusters in the Yangtze River Delta region and an important international cargo distribution center.
Shenyang will build the only inland "bonded zone" in Northeast China
The cargo can be transported directly to Yingkou Port Center, and there will be warehouses, fumigation places, comprehensive service buildings, inspection warehouses, etc.
In the future, as long as entrepreneurs in Shenyang are in the offshore economic zone, they can refund the taxes and fees generated by entering the customs with invoices, customs declarations and other procedures.
This is because the only bonded logistics center in Northeast China has started construction offshore and will become a "platform" for Shenyang Economic Zone to go global in the future.
The bonded area is 45 kilometers away from Shenyang.
Yesterday, the China Shenyang Offshore Economic Development Academician Expert Forum hosted by the Shenyang Municipal Party Committee and Municipal Government was held. The meeting revealed that the bonded logistics center, which has been brewing for more than a year, officially settled in the huge Northeast Asia International Logistics Center, and Shenyang has a bonded area since then.
Shenyang Bonded Logistics Center Project is the only inland bonded logistics center established in Northeast China with the approval of the State General Administration of Customs, and is established in Shenyang Offshore Economic Zone with the approval of Shenyang Municipal Government.
Lin Qiang, the county magistrate of Liaozhong County, said: "Shenyang Bonded Logistics Center (Type B) is located in the starting area of Shenyang Offshore Economic Zone and is the core area of Northeast Asia Logistics Center. The planned area of the first phase is 0.5 square kilometers, and the planned area of the second phase is 5 square kilometers, 69 kilometers away from Yingkou Port and 45 kilometers away from Shenyang City. Bonded logistics center is adjacent to Tonghai Industrial Avenue, and the goods it carries can be directly transported to Yingkou Port. There will be warehouses, fumigation sites, open-air storage sites, comprehensive service buildings, inspection warehouses, bayonets and ground scales in the center. "
Bonded area is a special area under customs supervision, and it is under closed management. In this region, goods imported from abroad are regarded as overseas in terms of tariffs and other tariffs, and are exempt from customs supervision, and special tariffs and preferential policies are given to this region.
Bonded Zone is a new economic zone approved by the State Council with three functions: bonded storage, export processing and entrepot trade, following China Special Economic Zone, Economic and Technological Development Zone and National High-tech Industrial Development Zone.
Once the Shenyang Bonded Logistics Center is completed, business people in Shenyang can refund and exempt the taxes and fees generated from customs declaration according to relevant regulations with export invoices, goods declaration forms and other documents.
At present, there are bonded zones in 0/5 cities in China, such as Guangzhou and Dalian, but there is no such project in the inland areas of Northeast China.
By 2020, 6.5438+0.5 million people will be employed.
Ren Yuling, member of the Standing Committee of Chinese People's Political Consultative Conference and Counselor of the State Council, believes that the development and construction of bonded logistics center will become a transit distribution base for international logistics in Northeast Asia through bonded mode, which will play an important role in the internationalization of logistics center in Northeast Asia.
The Northeast Asia Logistics Center with Shenyang Bonded Logistics Center as the core will prepare to import and export 50 million tons of goods by 20 12, and introduce 100 logistics enterprises, with the added value of modern service industry reaching 20 billion yuan and the number of employees in urban service industry reaching 52,000. By 2020, the number of employees in the service industry will reach150,000.
The planning area of Shenyang Offshore Northeast Asia Logistics Center will be a free area, and enterprises entering the park will be exempted from all administrative fees.
Bonded port
According to the provisions of the Customs Law of People's Republic of China (PRC), bonded goods refer to goods that enter the country without customs approval and go through tax payment procedures, are stored, processed and assembled in China, and then are transported out of the country, which is generally called bonded goods.
According to the Measures for Customs Supervision of Bonded Zones, bonded zones refer to specific areas under customs supervision. The customs shall exercise supervision over the goods, means of transport and articles carried by individuals entering and leaving the bonded area.
Bonded logistics center is generally a customs supervision area that is declared by the local government and accepted and approved by the General Administration of Customs. Bonded logistics centers are divided into two categories: Category A, which are mainly invested and built by enterprises to serve their own logistics. Class B, a public bonded center mainly invested by one or more investors and operated by two or more large logistics enterprises.
Bonded logistics center has nine functions: bonded warehousing; International logistics distribution; Simple processing and value-added services; Inspection and testing; Import and export trade and entrepot trade; Commodity display; Logistics information processing; Port; Export tax rebate of logistics center.
The main functions of bonded logistics center are: first, to solve the tax refund problem of general trade export goods entering the center; The second is to solve the problem of bonded imported goods in general trade; The third is to solve the problem of deep processing and carry-over of goods in processing trade.
"Bonded Port Area" refers to the special economic zone established with the approval of the State Council, which has the functions of port, processing and logistics in the port operation area and the specific area connected with it. Enjoy the policies of bonded zone, export processing zone, bonded logistics park and port area. The main tax policies can be summarized as follows: overseas goods enter the port area for bonded; Domestic goods entering the port area are regarded as exports, and tax rebates are implemented; Value-added tax is not levied on goods transactions between enterprises in the port area.
And consumption tax.
Bonded port area has the functions of bonded area, export processing zone and bonded logistics park. Compared with the bonded area, the advantages of "integration of district and port" in the bonded port area have been fully exerted; Compared with the export processing zone, the bonded port area has the functions of logistics and distribution, which makes it more closely linked with overseas and foreign economies; Compared with the bonded logistics park, the bonded port area is allowed to carry out export processing business, which has more advantages for port processing.
China has eight bonded ports: Chongqing Lianglu Cuntan, Shanghai Yangshan, Dalian Dayaowan, Tianjin Dongjiang, Hainan Yangpu, Ningbo Meishan, Guangxi Qinzhou Port and Xiamen Haicang Port.