Current location - Loan Platform Complete Network - Local tax - Why can't the export of bonded warehouses, export supervised warehouses and bonded areas be refunded while the export of bonded logistics parks, bonded centers and bonded port areas can be refunded?
Why can't the export of bonded warehouses, export supervised warehouses and bonded areas be refunded while the export of bonded logistics parks, bonded centers and bonded port areas can be refunded?
Mainly because of their different functions, see the following resources for details.

"Seven Swords Down Tianshan Mountain" of Bonded Logistics

To understand bonded logistics in China, we need to know seven key words: bonded warehouse, export supervision warehouse, bonded area, export processing zone, bonded logistics park, bonded logistics center and bonded port. Just as "Seven Swords Down the Tianshan Mountains" is a martial arts legend with pleasure and enmity, these seven words are also the key to interpret the development and transformation of China's bonded logistics. So far, China's customs has developed into a modern customs supervision system with four levels and seven modes. That is, it is a structured system with bonded logistics parks linked by bonded ports and regional ports as the leader, bonded areas, bonded logistics centers and export processing zones as the hubs, and optimized bonded warehouses and export supervised warehouses as the outlets.

Export supervision warehouse: the pioneer of team attack. With the refinement of social division of labor and the need of temporary export storage, export supervision warehouses appear immediately, which are divided into export distribution export supervision warehouses and domestic transformation export supervision warehouses according to their functions.

Bonded Warehouse-Mo Wenjian: A veteran figure Since the 1980s, bonded warehouses have existed in China. It refers to warehouses set up with the approval of the customs to store bonded goods and other goods that have not gone through customs formalities. It is divided into public bonded warehouses, that is, bonded warehouses that provide services to the society and self-use bonded warehouses that only store bonded goods for their own use.

Free trade zone: the light is beginning to spread, which makes it inevitable to enter the 1990s. Due to the emergence of various economic components and trade modes, and the demand for free trade, the country introduced the concepts of free port and free trade zone, and thus the free trade zone appeared. So far, the State Council has approved 15 bonded zones. The four functions of the bonded area include bonded processing, entrepot trade, bonded storage and commodity display, and are "free of license, duty-free and bonded". However, with the gradual fulfillment of China's commitments made after China's accession to the WTO, the liberalization of foreign trade management rights and the gradual reduction of tariffs, the advantages of bonded areas in terms of policies and functions have been relatively weakened.

Although the concept of foreign free trade has been introduced into the bonded area, the advantages of the bonded area have not been fully brought into play because the import and export control in China is more complicated than that in foreign countries, and there have also been some behaviors such as defrauding tax rebates by using national policies. Therefore, in 2000, the State Council established an export processing zone based on the original bonded zone policy. The processing trade can be separated from the bonded area, and the export processing policy of the bonded area can be better utilized to improve customs supervision.

Bonded logistics center: the composition of bonded logistics park depends on the adjacent bonded areas and ports, but such geographical conditions require higher requirements. In order to meet the development needs of other areas without such special resources, bonded logistics center was born in 2004. It eliminated the shortcomings of single function and mutual isolation of the two warehouses, and integrated, optimized and upgraded them. Compared with bonded logistics park, its functions are only lacking. Bonded logistics centers are divided into type A and type B.. The business scope of bonded logistics center includes bonded storage of import and export goods and other goods that have not gone through customs formalities; Can carry out simple processing and value-added services for the stored goods; Conduct global procurement and international distribution and distribution; Entrepot trade and international transit; Logistics information processing service; Other international logistics business approved by the customs. Thus, the bonded logistics center is the integration, optimization and promotion of the two warehouses. Bonded logistics centers are divided into type A and type B, and their functions are the same, but their supervision modes are different. To put it simply, Type A is the integration and optimization of the two warehouses, while Type B is the centralized layout of multiple Type A, and the customs implements centralized supervision, and the main body of Type B cannot directly participate in the operation and management of Type A. The development direction of bonded logistics center is international procurement center, international distribution center and international distribution center.

Bonded Logistics Park-Riyuejian: The more you fight, the more dazzling it becomes. Due to the geographical restrictions of the bonded area, the problem of the second declaration of import and export goods is caused, that is, the goods are supervised by two customs offices, which need to be declared twice, inspected twice and released twice, and there is no linkage with the port, which reduces the efficiency of customs clearance and increases the logistics cost of enterprises. In 2003, the policy of "district-port linkage" was put forward, that is, using the policy advantage of bonded area and the location advantage of port to establish a channel between them, and bonded logistics park appeared. It relies on neighboring bonded areas and ports, strengthens the functions of bonded areas, and embodies the policy advantages of bonded areas and the location advantages of port areas. In 2003, the state approved the first bonded logistics park, Shanghai Waigaoqiao Bonded Logistics Park. In addition to Shanghai, it also includes 8 bonded logistics parks including Qingdao, Dalian, Zhangjiagang, Ningbo, Xiamen and Shenzhen. Bonded logistics park has seven functions, storing import and export goods and other goods that have not gone through customs formalities; Carry out simple processing and value-added services for the stored goods; Import and export trade includes entrepot trade; International procurement, distribution and distribution; International transit; Inspection and maintenance; Commodity display. The purpose of carrying out the "linkage between district and port" is to integrate the policy advantages and functional advantages of the bonded area with the location advantages of the port. The customs will optimize the customs supervision mode through regionalization, networking and electronic customs clearance management, and break the long-standing separation mechanism and bottleneck constraints between the bonded area and the port area. On the one hand, expand the supporting service function of the port, form a benign interaction between the bonded area and the port, and strive to attract high value-added services such as international transit, international distribution and port-based value-added services to China; On the other hand, the bonded logistics park is endowed with complete logistics functions to meet the needs of multinational companies to adopt modern new production methods, management methods and marketing methods such as zero inventory, JIT, VMI and seamless docking, so that the processing manufacturing industry and the logistics industry can develop synchronously and harmoniously, and provide supporting bonded logistics services to promote the transformation and upgrading of processing trade. At present, the development of bonded logistics park has achieved initial results. First, it has extended the processing chain and promoted the transformation and upgrading of China's processing trade. Secondly, it has changed the status quo that the import of the bonded area is greater than the export, and the export procurement function of the park is obvious; Third, it has obvious radiation and driving effect on inland areas and accelerated regional economic integration; Fourthly, the customs has made a beneficial attempt to innovate the supervision mode of the park. The international transit business has formed a two-way bonded logistics industrial chain and a bonded logistics circulation circle that can enter and exit from the export processing zone-bonded logistics center-bonded logistics park. The goods can be converted from primary products to final products without leaving the country, thus meeting the needs of the development of multinational enterprises.

Bonded Port is a Excalibur: It contains strong vitality and has no disadvantages everywhere. In June 2005, in order to make the development of the port more suitable for the needs of world trade, the concept of free trade port was introduced and the policy of bonded port area was introduced. It has the highest policy level and the widest open form at present, and it is basically in line with the free trade port in form. However, only coastal cities that have been recognized by the state as international shipping centers can apply.

Excerpt from the WTO blog