《中华人民共和国海关保税港区处理暂行办法》中英对照-<<Customs bonded port area treatment interim measures of the People's Republic of China >>In Chinese and English

根据海关总署于2007年8月29日发布的《中华人民共和国海关保税港区处理暂行办法》(海关总署第164号令)，以及查验检疫总局、税务总局、外汇处理总局拟定的有关海关分外监管区域方针，归纳保税区方针系统首要包含海关监管方针、税收方针、加工生意方针、查验检疫方针、外汇处理方针五个方面 .According to issued by the general administration of customs on August 29, 2007 of the interim regulations of the People's Republic of China customs bonded port area processing (the general administration of customs 164 order), as well as the inspection and quarantine, administration of taxation, foreign exchange dealing with administration to formulate the relevant customs particularly supervision area policy, inductive policy priority system consists of a customs bonded area regulatory policy, tax policy, the processing business policy, inspection and quarantine policy, foreign policy in five aspects.

税收方针：从境外进入归纳保税区的货品予以保税;从保税港区运往境外的货品免征出口关税;对国内运入归纳保税区的货品视同出口，由海关处理出口报关手续，并依照国家有关出口退税规则施行退税;保税港区与其他海关分外监管区域或许保税监管场所之间的流转货品，不征收进出口环节的有关税收;归纳保税区内公司之间的货品生意不征收增值税和消费税 .Tax policy: from the outside into the bonded area shall be bonded goods; From the bonded port area for goods shall be exempted from export duties; On the domestic brought into induction of the bonded area shall be regarded as export goods, by the customs processing export customs declaration formalities, and practised in accordance with the relevant state rules of export tax rebates, tax refund; Bonded port area and other customs particularly supervision area may be bonded and supervisory areas between the transfer of goods, not to impose import and export of related tax; The goods business between the induction in the bonded area company not impose value added tax and consumption tax.

海关监管方针：海关对归纳保税区与境外之间进出口货品施行存案制处理，货品的存案、报关、查验、放行、核销手续一概在区内处理 , 归纳保税区内公司可向海关会合申报手续 .Customs supervision policy: customs for induction between the bonded area with overseas import and export goods shall keep on record system processing, keep on record, customs declaration, inspection, release of the goods, cancel after verification formalities within the areas without exception handling , Summarized in the bonded area company can meet to declare to the customs formalities .

保税港区内获取能够安闲流转;海关关于保税港区与其他海关分外监管区或许保税区监管场所之间交游的货品，施行保税监管;保税港区货品不设存储期限 , 但存储期限跨越2年的，区内公司应当每年向海关存案 .Access to free circulation in the bonded port area; Customs on the bonded port area and other customs particularly surveillance zone may be bonded and supervisory areas between friends of the goods, bonded supervision; Goods storage period is not set up bonded port area, but across 2 years storage period, company shall keep on record to the customs every year.

加工生意方针：归纳保税区内公司不施行加工生意银行确保金台帐和合同核销原则，不施行单耗规范处理;归纳保税区与境外进出口的货品，不施行进出口配额、许可证处理 .Processing business policy: inductive company, in the bonded area shall not processing business bank to ensure payment account and cancel after verification contract principle, no enforcement unit consumption standards; Inductive bonded area and the foreign import and export of goods, not of import and export quota, license processing.

归纳保税区内公司在加工出产过程中发生的边角料、废品，以及加工出产、贮存、运送等过程中发生的包装材料，经海关附和，能够运往区外;归纳保税区内公司在加工出产过程中发生的残次品、副产品出区内出售的，海关按内销时的实习状况纳税 .Inductive company, in the bonded area in the process of machining to produce scrap, waste, and produce processing, storage, transport, such as occurred in the process of packaging materials, the echo of the customs, can be shipped to the zone; Induction in the bonded area company byproduct produced in machining process of incomplete, sold out of the area, the customs according to the condition of sale in domestic market at the time of the internship.

经海关附和，归纳保税区内公司能够将其进口料件和出产的半成品托付区外公司加工，经加工后回来归纳保税区 .
The echo of the customs, summarized in the bonded area to the imported materials and entrusted to outside companies processing of semi-finished products and processed to come back after induction of the bonded area.

查验检疫方针：税区内公司从境外进入保税区的仓储物流货品以及自用的办公用品、出口加工所需原材料、零部件免予强制性产品认证 .Inspection and quarantine policy: tax the company from abroad into the bonded area of logistics products and office supplies for self-use, export processing required for raw materials, spare parts exempted from mandatory product certification.

从非保税区进入保税区的货品，又输往非保税区的，不施行查验;经保税区转口的应检物，在保税区时间短仓储，原包装转口出境并且包装密封状况良好，无破损、撒漏的，入境时仅施行外包装检疫;对入区后又复出区进入国内市场 .From the non-bonded areas into the bonded area of the goods, and to a bonded area, shall not examine; Routed through the bonded area shall be seized in the bonded area short storage time, the original packaging transit exit and packing seal is in good condition, without damage, and the leakage, enter only the outer packing and quarantine; On the back into the area after area into the domestic market.

在查验检疫有用期内免予施行检疫;转口应检物出境时，除法律法规还有规则和输入国家或区域政府央求入境时出具我国查验检疫组织签发的检疫证书或检疫处理证书的以外，一般不在施行检疫和检疫处理;保税区内公司之间出售、搬运进出口应检物，免予施行查验检疫 .In the inspection and quarantine period may be useful as quarantine; Transit should be seized to leave the country, except for the laws, regulations and rules and input to the national or regional government begged entry issue a quarantine certificate issued by China inspection and quarantine organizations or a certificate of quarantine treatment, generally not performing quarantine inspection and quarantine treatment; The bonded area between companies sell, handling import and export shall be seized, exempted from inspection and quarantine.

外汇处理方针：区内与境外之间的经济交游，除还有规则外，应当以外币计价结算 .In the processing of foreign exchange policy: with overseas between economic circle of friends, besides there are rules, shall be denominated in foreign currency settlement.

区内与境内保税监管区域外(以下简称境内区外)之间货品生意项下生意，能够以人民币计价结算，也能够以外币计价结算;区内组织之间的生意，能够以人民币计价结算，也能够以外币计价结算 .Zone and bonded surveillance zone in outside (hereinafter referred to as the territory outside) between goods business under the business, can be denominated in renminbi settlement, also can be in foreign currency settlement; Between the organization's business, can be denominated in renminbi settlement, also can be in foreign currency settlement.

区内公司对境外付出货款，除本法还有规则外，无须处理进口付汇核销 .Companies in the area of overseas pay payment for goods, in addition to the provisions and rules, do not need to handle import payment of foreign exchange verification.

区内公司向境外出口货品，在海关处理保税货品出境存案的，收汇后无需处理出口收汇核销;在海关处理非保税货品出口报关的，区内公司应当依照境内区外有关规则到外汇局处理出口收汇核销 .Zone company exports to foreign goods, bonded goods in the customs processing exit keep on record, after not processing on the collection of export proceeds; Processing of bonded goods export declaration at the customs, the company shall, in accordance with the relevant rules of the domestic outside to safe handling export proceeds.  

境内区外公司收买区内货品，凭有用凭据和商业单据能够向区内公司付出，能够直接向境外付出，也能够向其他境内区外货权公司付出 . 境内区外货权公司收到前述境内区外公司的外汇后，按规则凭入账告诉活着结汇水单等凭据处理核销手续 .Outside company buy areas within the territory of goods, with useful credentials and commercial documents to pay zone, can directly to pay abroad, also can pay to other area in right of foreign goods, domestic area right of foreign goods, the company received outside the territory of foreign exchange, according to the rules with the single credentials such as books tell alive the settlement of exchange water treatment verification procedure.

恰是因为保税区的树立 , 通过保税区完成进出口运送的物流职业也孕育而生 . 所以保税物流职业的兴起也周围面说清楚经济的展开 .Just because of free trade zone to set up, by means of the bonded area to complete the import and export shipping logistics professional breeds born. So the rise of the bonded logistics professional also clear economic development around the surface.