A detailed overview of duty-free goods
Goods supplied by duty-free shops
The goods supplied by duty-free shops mainly include overseas Chinese, overseas Chinese, overseas Chinese, compatriots from Hong Kong, Macao and Taiwan, China citizens visiting relatives abroad and domestic and foreign experts.
Necessary conditions
To purchase foreign exchange goods in domestic duty-free shops, the following conditions must be met: ** 1*** is a qualified supply; * * * 2 * * The only valid certificate that meets the requirements, that is, my passport and the Customs-certified Entry Passenger Baggage Declaration Form or Import Duty-free Goods Registration Certificate; ***3*** holds foreign currency brought in from * * * and declared to the customs; ***4*** conforms to the customs regulations on the inspection and release of duty-free goods, that is, within a limited variety and quantity, passengers are allowed to bring duty-free goods into the country. Passengers who meet the above conditions can buy duty-free goods at designated duty-free shops. Fill in the shopping list and pay in the business window of foreign exchange duty-free shops, and then go through the examination procedures in the customs window. After the approval of the customs, the receipt of the shopping list shall be stamped with the inspection stamp. Passengers can pick up the goods at the pick-up point with this receipt. When paying and submitting to the customs for examination, valid documents that meet the requirements must be presented. The total duty-free value of Category I articles purchased by passengers in duty-free foreign exchange goods business units within the territory is limited to the duty-paid price of RMB 2,000, and a single variety is limited to a reasonable amount for personal use. If the unit price of a single variety of the items listed in the first category exceeds RMB 2,000, it is allowed to purchase 1 piece duty-free; The customs is lenient with those who purchase taxes. Category I articles brought into China by passengers and category I articles purchased by business units in duty-free foreign exchange goods shall not be counted together.
Since 1979, China has implemented the first duty-free shop. Up to now, more than 50 duty-free shops have been set up in more than 90 port cities and border areas. At present, the focus of the global duty-free industry is shifting to the Asia-Pacific region. The average growth rate of the young duty-free industry in China is 8%, and it is expected to continue to grow in the next few years.
From September 20 13, China * * * Shanghai * * Shanghai Free Trade Zone was established, and the public platform "Shanghai Free Trade Zone Sales Center" was launched one after another, which also marked the arrival of the online and offline integration era of duty-free shops.
In addition, we also obtained information from other channels. China Duty-free Products Company entered the tourism retail industry and established Duty-free Procurement Consulting Co., Ltd. in cooperation with Hongkong. It is planned to cultivate a number of demonstration duty-free shops in the next few years and set up a similar duty-free shop consortium to develop domestic duty-free goods enterprises into duty-free goods operators and cutting-edge tourism retail industry.
Policy adjustment of duty-free goods
This policy adjustment * * * involves 283 1 commodity, accounting for about 37% of all commodities in the customs tariff, mainly including three aspects:
First, 553 export tax rebates for "high energy consumption, high pollution and resource" products will be further cancelled, mainly including endangered animals and plants and their products, mineral products such as salt and cement, chemical products such as fertilizers and dyes, metal carbides and activated carbon products, leather, some wooden boards and disposable wood products, ordinary carbon welded pipe products, unalloyed aluminum bars and other simple non-ferrous metal processing products, as well as segmented boats and non-motorized boats.
The second is to reduce the export tax rebate rate of 2,268 goods that are prone to trade friction, mainly including: clothing, shoes and hats, bags, toys, paper products, vegetable oil, plastic rubber and its products, some stone materials and ceramics and their products, some steel products, low value-added mechanical and electrical products such as coke ovens and motorcycles, furniture, viscose fibers, etc.
The third is to change the export tax rebate of 10 commodities into the export tax exemption policy, which mainly includes: peanut nuts, oil paintings, engraving, stamps and tax stamps.
According to the total impact of domestic enterprises.
Original tax rebate rate, new tax rebate rate, export ratio, gross profit margin, profit margin in 2007 and net profit in 2008.
Textile13% 5% 60% 30%10%-16.80%-33.60%
Furniture industry13% 9% 30% 20% 6%-8.00%-16.00%
Electric light source industry13%1%46.34% 20% 5.70%-6.50%-13.01%
Duty-free goods are changed to export duty-free goods.
The following commodities are exported duty-free.
Peanut nuts, oil painting, engraving, stamps, tax stamps, etc.
Major adjustment of export tax rebate policy: a list of profit changes in ten major industries
In order to further control the excessive growth of foreign trade exports, alleviate the prominent contradictions caused by China's excessive foreign trade surplus, optimize the export commodity structure, curb the export of products with high energy consumption, high pollution and high resources, promote the transformation of foreign trade growth mode and the balance of import and export trade, reduce trade friction, and promote the transformation of economic growth mode and sustainable economic and social development, on June 8, 2007, it was approved by the State Council. The Ministry of Finance, the National Development and Reform Commission, State Taxation Administration of The People's Republic of China, the Ministry of Commerce and the General Administration of Customs issued the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Lowering the Export Tax Refund Rate of Some Commodities, which stipulated that the export tax rebate policy of some commodities should be adjusted from July 1 2007. Policy adjustment of duty-free goods