减免税申办和管理指引-总署大厅.DOC

减免税申办和管理指引 Guide to Application, Transaction and Administration for Duty Reduction or Exemption 减免税货物是国家对符合条件的企业、单位而实施的一项税收优惠措施。企业、单位在享有减免税优惠待遇的同时，要珍惜这一权利，依法申请、使用、保管和处置减免税货物，并承担相应义务。为方便企业、单位了解海关关于减免税货物的申办和监管要求，加强内部管理，促进海关和企业、单位的良性互动、合作双赢，海关在此将有关事项郑重告知如下： Goods under duty reduction or exemption is a tariff preference measure that the state gives to the qualified enterprises and units. When enjoying the right of duty reduction or exemption, enterprises and units shall value this right and assume the responsibility to apply for, to use, to take care of and to deal with the goods under duty reduction or exemption in accordance with laws and regulations. In order to make the enterprises and units understand the requirements for the application for and supervision over the goods under duty reduction or exemption, to enhance the internal administration and to promote the sound relationship and win-win cooperation between Customs and enterprises and units, here Customs will notify the relevant affairs seriously as follows: 一、关于申请手续 I. Application Procedures （一）申请流程:申请单位项目备案预录---海关项目备案审批---申请单位减免税审批预录---海关减免税审批----海关出具《进出口货物征免税证明》---报关进口。 ⅰ.　Application process: prerecord of the project of the applying units—examination and approval of Customs for the project—prerecord of duty reduction or exemption for the applying units—examination and approval of Customs for duty reduction or exemption—production of the Duty Imposition/Exemption Certificate for Import/Export Goods by Customs—declaration for importation （二）申请时限：项目单位应在货物进口前，持齐全有效单证向海关申请办理进出口货物减免税审批手续。 ⅱ. Time limit for application: project units shall declare to Customs with the hold of complete and valid papers and documents for examination and approval formalities for duty reduction or exemption granted for import or export goods before importing the goods. （三）海关受理时限: 海关受理备案申请和减免税审批申请，在单证齐全有效和电子数据无疑异的情况下，应自受理次日起10个工作日内完成；为明确政策规定、审批权限、技术指标等原因需上报请示总署的，或因其他特殊情况海关不能在规定时限内完成登记备案手续或签发《征免税证明》的，经主管关长或其授权人批准可以酌情延长时间。 ⅲ. Time li