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海口保税区主要优惠政策

发布日期:2011-12-31 浏览次数:2837 信息来源:网站管理员


  中外投资者均可在综合保税区依法成立贸易型和非贸易型企业,从事国际贸易;国际转口贸易;国际采购;分销配送;国际中转;出口加工、研发、制造;保税仓储、物流、商品展示等业务。经批准,可在区内设立金融、保险机构,区外法人企业可以依法在综合保税区设立分支机构。上述企业、机构除享受海南省经济特区优惠政策外,还享受以下主要优惠政策。

  1、综合保税区与境外之间进出的货物,不实行进出口配额、许可证件管理(但法律、行政法规和规章另有规定的除外)。海关对综合保税区与境外之间进出的货物实行备案制管理。

  2、区内从境外进入综合保税区的货物,其进口关税和进口环节海关代征税,除法律、行政法规另有规定外,按如下规定办理:

  (1)生产性的基础设施建设项目所需的机器、设备和建设生产厂房、仓储设施所需的基建物资,予以免税。

  (2)企业生产所需的机器、设备、模具、及其维修用零配件予以免税。

  (3)企业和行政管理机构自用合理数量的办公用品,予以免税。

  (4)从境外运入区内的货物予以保税((1)(2)(3)情形和另有规定除外)。

  (5)保税货物在综合保税区内仓储无时间限制,但存储期限超过2年的,区内企业应当每年向海关备案。

  3、除法律、行政法规另有规定外,区内企业货物、产品运往境外,免征出口关税。

  4、区内货物、产品销往区外,海关按货物进口有关规定办理报关手续,并按货物实际状态征税;区外货物进入区内,视同出口,享受退税,海关按货物出口有关规定办理出口手续,出口退税按国家有关规定办理。

  5、区内货物可以自由流转。区内企业转让、转移货物双方应就货物转让、转移事项向海关报送相关的品名、数量、金额等电子数据信息;区内企业之间的货物交易不征增值税和消费税。

  6、区内企业生产加工进口原材料不受数量限制,不实行加工贸易银行保证金台帐。经批准可以委托区外加工。

 

  Main Preferential Policy

  Chinese and foreign investors can establish the trade type and non-trade type enterprises in the Integrated Free Trade Zone in accordance with the law,to be engaged in international trade, International entrepot trade,world purchases,distribution and supply and delivery,world change trains,the export processing,research and development,manufacture,

storage in bond,logistics,goods show,etc..Through sanctioning,the investors can set up finance,insurance in the district;the legal person’s enterprises outside the district can set up the branch in the Integrated Free Trade Zone in accordance with the law,The above enterprises,organizations,besides enjoying the preferential policies of the special economic zone in Hainan Province described above,still enjoy the following main preferential policies:

  1. The goods that pass in and out of the Integrated Free Trade Zone shall not implement imports and exports quota, licence management (except the cases otherwise stipulated in the law, administrative statute and rule). Customs manages the goods that pass in and out of the Integrated Free Trade Zone with record.

  2. The goods entering the Integrated Free Trade Zone from the outside of the border, the import duty and import link customs levied taxs, shall be handled according to the following regulation except the cases otherwise stipulated in the law, administrative statute:

  (1) Machine,apparatus needed by the infrastructure construction projects and the building materials needed in factory building, storage shall be duty-free.

  (2) Machine, apparatus, mould, and maintenance accessories necessary for enterprise production shall be duty-free;

  (3)Office supplies of reasonable quantity self used by enterprise and administrative organization oneself, shall be duty-free.

  (4)The goods transported from the outside into the district (except (1), (2), (3) and the cases otherwise stipulated) shall be bonded.

  (5)There is not time restriction of the goods storages in bond in Integrated Free Trade Zone, but those stored for over 2 years, the enterprise shall be put on record to the customs every year in the district.

  3. The goods, products of the enterprise in the district that are transported to outside the border are exempted from the export duty, except the cases otherwise stipulated in the law, administrative statute and rule.

  4. The goods, products in the district are sold to the outside of the district, the customs shall go through formalities of declaring at the Customs according to the goods import relevant regulations and levy taxs according to the real state of the goods; The goods that enter into the district from the outside of the district shall be treated as export, enjoying the refund of tax, and the customs shall go through formalities of exporting according to the export relevant regulations, and the goods export tax rebate is handled according to the pertinent regulations of the State.

  5. The goods can be circulated in the district. The enterprises in district that transfer, shift goods both sides shall report the goods item, the relevant name or description, quantity, amount of money electronic datum message to the Customs; The value-added tax and consumption tax of the goods trade between enterprises in the district shall not be levied.

  6. The raw materials imported for the production and processing of the enterprises from the outside of the district shall not be limited in quantity, and do not implement an account of earnest money of processing trade bank. With approval the processing can be trusted outside of the boundary.

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