三部門完善啟運港退稅政策 助力長江經濟帶發展
Date: 2018-02-01
News Type:
近日，大陸財政部、海關總署、稅務總局聯合發布《關於完善啟運港退稅政策的通知》（財稅[2018]5號）。一是擴大啟運港範圍，在原有8個啟運港基礎上，新增瀘州市瀘州港、重慶市果園港、宜昌市宜昌港、張家港市永嘉港、南通市狼山港5個啟運港。二是擴大離境港範圍，在原上海洋山保稅港區基礎上，增列上海外高橋港區為離境港。三是根據出口企業和航運企業實際需要，取消原政策所規定的直航限制，設置了蘇州市太倉港、南京市龍潭港、武漢陽邏港3個中途經停港口。四是細化完善了相關監管要求和實施流程。
據悉，啟運港退稅政策即對符合條件的出口企業從啟運地口岸（以下稱啟運港）啟運報關出口，由符合條件的運輸企業承運，從水路轉關直航或經停指定口岸（以下稱經停港），自離境地口岸（以下稱離境港）離境的集裝箱貨物，實行啟運港退稅政策。
此外，對從經停港報關出口、由符合條件的運輸企業途中加裝的集裝箱貨物，符合前款規定的運輸方式、離境地點要求的，以經停港作為貨物的啟運港，也實行啟運港退稅政策。 (新聞來源：經濟參考報)
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