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Statutory tax relief in China
2020-07-22


[Statutory tax relief]

 

Relief rate

100%

Range of tax relief

Tariff, VAT, Consumption tax

Classification

Statutory tax relief

Regulations

Customs Law

Tariff regulations,etc.

Conditions

Unconditional tax reliefno need of post-management

 

 

Main contents of tax relief

 

Import and export taxation (including overdue fines) one shipment of below 50 Yuan

 

For tariff, import VAT and consumption tax with one shipment of below 50 Yuan shall be duty-free and without any formalities.

 

Advertising materials and samples without commercial value

 

Advertising materials without commercial value and other uses

 

Samples without commercial value only being provided for reference use in the process of import and export (for example, sample of garment, a pair of shoes, etc.)

 

Reasonable number of samples consumed in the process of analysis, chemical experiments, quality testing(for example, testing of pharmaceutical, chemical reagents, etc.)

 

Products of processing trade or sample processing

 

Donations of foreign governments, international organizations

 

According to the agreements of Chinese and foreign governments and international institutions, the recipient unit in accordance with the provisions of agreements may purchase imported goods by itself by using materials directly donated or grant aid provided by foreign governments, international organizations.

 

Imported goods donated by foreign local governments or civil organizations commissioned by the foreign government.

 

Imported goods donated by members of international organizations commissioned by the international organization

 

Products of tax relief imported with the implementation of international treaties

 

Products with damage or loss before the customs clearance

 

Products with damage or loss caused during overseas transport or loading

 

Products with damage or loss caused by force majeure after loading

 

Products with damage or decay not caused by careless storage

 

The damaged goods after the approval of customs will be inspected by the relevant institutions before releasing. If recognized by the customs, its customs tariff, value-added tax and consumption tax will be exempt according to the extent of damage.

 

Ships, aircraft, vehicle products

 

Necessary fuel, materials and food supplies for means of entry and exit transport (import and export ships, trains, aircraft) recognized by the customs.

 

Temporary import and export goods

 

Samples, exhibits, construction machinery, construction vehicles, engineering ships, equipment and tools for installation, television or movies filming equipment, containers and theater costumes, etc. which approved by the customs for temporary entry or exit and re-exported or re-imported within 6 months.

 

Taxpayer of temporary entry or exit should pay for guarantee equal to the taxes or provide warranty for being exempt from tariff temperately.

 

Tourists, flight attendants carrying the required quantity and amount of goods

 

Goods which entry tourists or transport attendants carrying in for personal use or traveling required, as a gift, and imported parcels or other goods without commercial purpose identified by the Customs will be duty-free.

 

Tax relief in accordance with international treaties, laws and regulations

 

According to the international treaties Chinese government has signed or acceded, products without tax reduction or exemption are regulated by laws.

 

Export goods to be re-imported

 

Export goods which are re-imported in one- year of export in its original state because of quality or specifications will be exempted from tariff.

 

Import goods to be re-exported

 

Import goods which are re-exported in one-year of import in its original state because of quality or specifications will be exempted from export tariff.

 

Free substitutes for products of damage, different specifications and other reasons

 

Due to the reasons of the damage, insufficient quantity, poor quality or different specifications and other reasons, the consignor, the carrier or the insurance company can free replace them by substitutes.

 

 

Relief program

 

If relevant products meet the above contents of statutory relief, different from specific relief, there is no need to process application and approval procedures. Customs will directly give tax relief for products meeting the specified conditions.

 

Customs shall notice that if necessary, main contents of tax relief or explanatory materials must be submitted to the Customs.

 

 

Post-Management (Supervision)

 

For tax relief goods, without the permission of customs, such goods cannot be transferred, mortgaged, pledged, changed of use or disposed in a certain period.

 

Above statutory relief main contents, different from the specific relief, don’t provide supervision obligations.

 

The nature of relief is unconditional relief without other supervision conditions.