出口到特殊监管区货物的案例.docVIP

出口到特殊监管区域货物的风险管理（一日游） 进入出口退税审核系统进入管理服务→外部信息接收与传递→外部信息查询→海关出口报关单数据，筛选贸易国别码为“142”（是指“中国境内”）。 国内特殊区域一日游的概念、政策依据及案例 国税部门执行出口退税政策，依据《关于出口货物劳务增值税和消费税政策的通知》（财税[2012]39号）第一条第（二）项第2目规定：出口企业经海关报关进入国家批准的出口加工区、保税物流园区、保税港区、综合保税区、珠澳跨境工业区（珠海园区）、中哈霍尔果斯国际边境合作中心（中方配套区域）、保税物流中心（B型）（以下统称特殊区域）并销售给特殊区域内单位或境外单位、个人的货物视同出口货物，实行增值税退（免）税。进入除保税区之外。 财税[2012]39号规定，出口及视同出口货物是指报关离境并销售给境外单位或个人的货物，以及报关进入到特殊区域，并销售给区域内单位或境外单位的货物。 一日游是报关进入到特殊区域，但没销售给区域内企业或境外单位，这就不符合39号文件定义的出口货物，实际上就是内销，不适用39号文件关于退（免）税的相关规定。因为退（免）税是建立在出口货物基础上的，既然税法不认为它是出口货物，那就只能直接适用内销的相关规定。 “一日游是指企业经海关报关进入国家批准的有特殊区域内企业承接,大部分时候是特殊区域内物流企业，该特殊区域内物流企业承接进口国内的企业从特殊区域内该物流企业进口。由于得到特殊区域海关和检验检疫的支持，使许多货物在一天之内就能够办理完毕所有的通关和查验手续，所以被称为一日游。））） letters and calls, and do practical things for the masses combine good, effective through reaching people at the service of the last mile. Third, foster the development of new energy, new General Secretary XI Jinping stressed development of innovation forest restructuring, revitalization of the old industrial bases in Northeast China is the States major strategy, Central has issued comprehensive opinions of revitalizing Northeast China and other old industrial bases, the CPC Central Committee on revitalization in Northeast China were ... Vigorous determination does not waver, the work does not slacken off. Be firm with in the development has more to do with hard, and not muddle along, passive inaction. To rely on their own efforts, cant wait, cant wait, stand still. This not only provides new opportunities for development in our region, and gave us new requirements. We must seize the opportunity, full use of national policy, has to be more complicated, to start and target, give full play to the initiative of leading cadres at all levels, active, active, focusing on building new momentum for development, accelerating transformation of forest development. To implement the new development philosophy. Philosophy is the action guide, new ideas and new developments. Carrying out innovation, coordination and developmen