Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation Concerning Relevant Fiscal and Tax Policies on Promoting the Development of Border Trade

财政部、海关总署、国家税务总局关于促进边境贸易发展有关财税政策的通知

Promulgating Institution: Ministry of Finance; General Administration of Customs; State Administration of Taxation

Document Number: Cai Guan Shui [2008] No. 90

Promulgating Date: 10/30/2008

Effective Date: 11/01/2008

颁布机关: 财政部; 海关总署; 国家税务总局

文      号: 财关税[2008]90号

颁布时间: 10/30/2008

实施时间: 11/01/2008

Text

正文

To the finance departments and State taxation bureaus of Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Hainan, Tibet, Xinjiang and Yunnan provinces (autonomous regions); the customhouse of Huhhot, Manzhouli, Dalian, Changchun, Harbin, Nanning, Haikou, Kunming, Lhasa and Urumchi:

   内蒙古、辽宁、吉林、黑龙江、广西、海南、西藏、新疆、云南省（自治区）财政厅、国家税务局，呼和浩特、满洲里、大连、长春、哈尔滨、南宁、海口、昆明、拉萨、乌鲁木齐海关：

For purposes of implementing the scientific view of development and building our socialist harmonious society, and in accordance with the spirit of the Official Reply of the State Council on Issues of Promoting Economic and Trade Development in Border Areas (No. 92 [2008] of the State Council), we hereby issue this Notice regarding the relevant fiscal and tax policies on further promoting the development of border trade as follows:

    为贯彻落实科学发展观,构建社会主义和谐社会,根据《国务院关于促进边境地区经济贸易发展问题的批复》(国函〔2008〕92号)的精神,现就进一步促进边境贸易发展有关财税政策通知如下:

1. Maximizing efforts for providing financial support to the development of border trade

Efforts shall be made to increase the capital on the basis of the current special-purpose transfer payment in border areas and provide more financial support to the development of border trade so as to create a good external environment for the development of enterprises. The amount shall be two billion yuan for the year of 2008 and the actual execution period shall be two months. A proper increasing mechanism for the following years shall be established thereon by considering the factors such as freight-passing volume in any port. The detailed measures shall be formulated by the Ministry of Finance together with other relevant departments. The local finance departments shall put the subsidies from the state treasury in position and achieve the benefits of the use of capital in light of the local situations and the requirements of supporting the development of border trade and the capacity construction of petty trade enterprises. Financial and auditing departments shall bring into play the power of supervision and inspection to ensure that the capital of the special-purpose transfer payment can serve the promotion of the development of border trade.

       一、加大对边境贸易发展的财政支持力度

    在现行边境地区专项转移支付的基础上增加资金规模,加大对边境贸易发展的支持力度,为企业的发展创造良好的外部环境。2008年全年按20亿元掌握,实际执行期为两个月;以后年度在此基础上建立与口岸过货量等因素挂钩的适度增长机制。具体办法由财政部会同有关部门另行制定。地方财政部门要结合本地实际,并根据支持边境贸易发展和边境小额贸易企业能力建设的要求,认真落实中央补助资金,切实发挥资金使用效益。要充分利用财政和审计部门的监督检查力量,保证专项转移支付的资金能真正发挥促进边境贸易发展的作用。

2. Increasing the Free Import Quota for Barter Trade between Inhabitants in Border Areas

The household goods imported by the inhabitants in border areas through barter trade shall be exempted from import duty and import linkage tax as long as the value of such goods imported by each inhabitant is not more than RMB 8,000 per day. For purposes of strengthening the administration thereof, the Ministry of Finance and other relevant departments shall study together and work out a list of non-duty-free commodities imported and exported through barter trade by inhabitants in border areas, and the relevant departments shall follow up and analyze the implementation of this policy in a timely manner.

       二、提高边境地区边民互市进口免税额度

    边民通过互市贸易进口的生活用品,每人每日价值在人民币8000元以下的,免征进口关税和进口环节税。为加强管理,由财政部会同有关部门研究制定边民互市进出口商品不予免税的清单,有关部门应对政策执行情况进行及时跟踪、分析。

3. Import taxation issues concerning petty trade in border areas

The commodities imported through petty trade in border areas shall be subject to import duty and import linkage tax in accordance with the relevant provisions.

This Notice shall become effective from November 1, 2008, and be subject to the interpretation of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation.    

Ministry of Finance

General Administration of Customs

State Taxation Administration    

October 30, 2008

       三、关于边境小额贸易进口税收问题

    以边境小额贸易方式进口的商品，进口关税和进口环节税照章征收。

    本通知自2008年11月1日起执行，由财政部、海关总署和税务总局负责解释。

    特此通知。

    财政部

海关总署

国家税务总局

    二〇〇八年十月三十日