海关政策分享IntroductionofCustomsPolicy-IESingapore.PDF

海关政策分享 Introduction of Customs Policy 2016-3-15 Deloitte China © 2015. For information, contact Deloitte Touche Tohmatsu Limited. 1 背景介绍 Background © 2015. For information, contact Deloitte Touche Tohmatsu Limited. 2 背景介绍 Background  2015年11月7日，中国和新加坡发表 《联合声明》。双方将开展“中新（重庆）战略 性互联互通示范项目”的合作。  In November 7, 2015, China and Singapore issued a Joint Statement and agreed to cooperate through “China-Singapore (Chongqing) Demonstration Initiative on Strategic Connectivity”.  中国和新加坡企业在参与此项目时，不可避免的会与中国海关（重庆海关）进行多层 面的沟通。尤其在物流通关、跨境电商和税收优惠等方面，企业需要对海关的政策进 行全面的了解和消化。  When companies participate in this project, it is inevitable to carry out multi-level communication with China Customs (Chongqing Customs). Companies need to conduct a comprehensive understandings of the Customs policy especially on the aspects of logistics, cross-border e-commerce, and duty preferences etc. © 2015. For information, contact Deloitte Touche Tohmatsu Limited. 3 海关政策具体体现 Details of Customs Policy 便捷物流 • 中新AEO互认 便捷物流 Convenient • China-Singapore AEO mutual Logistics recognition 跨境电商 • 跨境电商新试点城市 Cross-border • New pilot city of E-commerce E-commerce 税收优惠 • 中新自贸协定 Duty and Tax • China-Singapore FTA Preferences • 企业所得税 特 • Enterprise Income Tax 许 权 • 整车进口口岸一类保税区口岸 口岸优势 使 • Port of vehicles importation A- Port 用 class bonded port Advantages 费 缴税模式 • 汇总征税 Duty • Batch duty payment Collection © 2015. For information, contact Deloitte Touche Tohmatsu Limited. 4 跨境电商 Cross-border E-commerce © 2015. For information, contact Deloitte Touche Tohmatsu Limited.