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长沙海关力推加工贸易新政落地

2017-08-29 09:00:57   中国青年网

湖南日报8月28日讯(通讯员 张文博 记者 周月桂)今年以来,长沙海关积极推动两项加工贸易优惠政策在湖南落地,一是海关总署同意蓝思科技公司保税进口原材料钻石研磨垫和磨皮;二是银精矿加工过程中产生的铅锭可作为加工成品进行处置,企业内销时将免于缴纳关税。两项政策在湖南的落地,有力推动了省内重点加工贸易产业的发展,今年1至7月为企业降低税赋成本2700万元。

钻石研磨垫、磨皮一直是蓝思科技公司必不可少的用料。根据加贸政策规定,对于磨料可以按照消耗性物料予以保税进口,对于磨具等消耗性易损件则不能进行保税进口,应当以一般贸易方式征税进口。2014年5月,海关总署审计组在对长沙海关审计时提出,蓝思科技公司进口的钻石研磨垫、磨皮属于磨具,而不是磨料,需补缴税款,并不再允许企业保税进口。经长沙海关3年的调研论证,海关总署于今年正式同意对蓝思科技进口的研磨垫、磨皮按照消耗性物料以保税方式进行监管。蓝思科技之前需要补缴的近2亿元税款也由此不需再缴纳。

银精矿加工是我省重点加工贸易产业。铅锭是银精矿冶炼加工产生的一项重要制成品,属于国家加工贸易禁止出口商品,需先内销征税后才能申报出口。长沙海关多次向海关总署汇报沟通,积极争取政策,今年3月,海关总署批复,允许海关对制成品铅锭按照加工贸易出口成品的管理政策进行监管。企业在银精矿加工贸易生产过程中产生的铅锭内销将无需缴纳3%的关税。

据统计,今年1至7月,蓝思科技保税进口的钻石研磨垫、磨皮达1134万美元,新政落地为企业降低税赋成本近2000万元。1至7月,我省有6家企业开展银精矿加工贸易,保税进口银精矿1.2亿美元,同比增长48.8%,新政为企业降低税赋成本超过700万元。

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