The main points of the domestic sales regulations for bonded goods in processing trade enterprises

While stabilizing foreign demand, processing trade companies, taking into account the domestic market by processing trade in domestic goods, seeking new profit growth points, making good use of the two domestic and foreign markets, and promoting the further expansion of enterprise development space. This article has sorted out the relevant policies of processing trade goods, hoping to help everyone.

● What is applicable to "domestic sales" ●

Processing and trade companies will no longer be processed for some reason. Instead, all or part of the bonded materials, finished products, semi -finished products, etc. are sold in the country, or they can be used to produce domestic sales products.

● Types of domestic sales ●

Domestic sales are based on the distribution of goods, including domestic sales, finished products (semi -finished products) domestic sales, corners domestic sales, domestic sales domestic sales, by -product domestic sales, disaster -owned bonded goods domestic sales, no domestic sales of domestic sales.

● Regulations for domestic sales ●

Different types of processed trade goods have different domestic sales methods and specific requirements. The following are the main points of domestic sales of bonded goods outside the specialized regulatory area of ​​customs.

1. Imported bonded materials, finished products or secondary product domestic sales

If the domestic sales of imported bonded materials, finished products or disabled products, the taxation procedures for domestic sales:

1. According to the name of the original imported material, the product is declared, that is, the finished products and the secondary products are converted into the imported bonded materials consumed by single consumption.

2. All should be levied on taxation interest (except for the provisions of the exemptions in the policy).

3. Whether you need to submit a license and handle it in accordance with the following regulations:

(1) The amount of domestic sales parts accounts for less than 3%(including 3%) under the actual import of materials under the processing trade contract (including 3%), and the total value is below RMB 10,000 (including 10,000 yuan). The scope is exempt from submitting the license;

(2) The amount of domestic sales parts accounts for 3%or more of the actual imported materials under the processing trade contract item or a total value of more than 10,000 yuan, which belongs to the management scope of the import license. License.

Second, corner materials, by -products or affected bonded goods domestic sales

1. The corner material needs to be declared in accordance with the reporting status when selling in the domestic sales, without requiring the license and paid tax slow interest.

2. Bymented products need to be declared in accordance with the status of the inspection, and submitted licenses and paid tax slows interest in accordance with relevant regulations.

3. When the affected and bonded goods are sold in domestic sales, if it is caused by non -resistant and resistant factors, although the original use value is lost, it can be reused. Interest.

● Current preferential policies ●

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Optimize the taxation procedures for the domestic sales of processed trade goods. When the enterprise handles the domestic sales of trade and trade in the second phase of the Golden Customs, the domestic sales list is directly generated through the bonded checklist list. Customs declaration of "Domestic Sales Taxation Contactions".

(2) Extend the time limit for domestic sales concentrated declaration

From July 1, 2020, the customs and trade -in -processing companies that meet the tax procedures of domestic sales declarations on a monthly basis are under the premise that the customs and trade companies of the special customs regulatory area of ​​the customs are not exceeded the deadline for the validity period of the manual or the check -in date of the account book. Complete tax procedures within 15 days. Taxation of taxation on a quarterly year is not allowed to operate in the New Year's Eve. Enterprises need to declare on April 15, July 15, October 15, and December 31st each year.

(3) Removal of the interest rate of domestic sales and temporarily exemption

From January 1, 2022 to December 31, 2022 (based on the time for domestic sales of enterprises), those who have traded trade in corporate domestic sales are exempted.

(4) Domestic sales of concentrated taxes do not need to provide guarantee

Except for other processed trade companies except for the broken -trust enterprise, domestic sales taxation can be concentrated in accordance with regulations, and margin management can no longer be implemented.

(5) Selective collection tariff policy

Since April 15, 2020, the "Notice of the General Administration of Taxation of the Ministry of Finance's State Taxation on Expanding Domestic Sales Selected Tariffs" (Fiscal Tariff [2016] No. 40) stipulated in the pilot of selective taxation tariff policy pilots stipulated in , Expand to all comprehensive bonded areas.

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