税委会[1999]第5号
1999年1月7日
海关总署：
《外国在华常住人员携带进境物品进口税收暂行规定》已经国务院批准，现印送你署，请于1999年3月1日前对外发布，自1999年4月1日开始实施。
附件:
外国在华常住人员携带进境物品进口税收暂行规定
第一条 为了贯彻对外开放政策、加强对外交流、促进对外经济贸易的发展，特制定本规定。
第二条 经中华人民共和国主管部门批准的境外企业、新闻、经贸机构、文化团体及境外法人在我国境内设立的常驻机构（以下简称“常驻机构”），其获准进境并在我国境内居留一年以上的外国公民、华侨和港、澳、台居民（包括与其共同生活的配偶及未成年子女）等常住人员（以下简称“常住人员”），进口的自用物品，适用于本规定。这些人员具体是指：
(一) 外国企业和其他经济贸易及文化等组织在华常驻机构的常住人员；
(二) 外国民间经济贸易和文化团体在华常驻机构的常住人员；
(三) 外国在华常驻新闻机构的常住记者；
(四) 在华的中外合资、合作企业及外方独资企业的外方常住人员；
(五) 长期来华工作的外籍专家（含港、澳、台地区专家）和华侨专家；
(六) 长期来华学习的外国留学生和华侨留学生。
第三条 上述六类常住人员在华居住一年以上者（即：工作或留学签证有效期超过一年的），在签证有效期内初次来华携带进境的个人自用的家用摄像机、照相机、便携式收录机、便携式激光唱机、便携式计算机，报经所在地主管海关审核，在每个品种一台的数量限制内，予以免征进口税，超出部分照章征税。
第四条 对符合第二条规定的外籍专家（含港、澳、台地区专家）或华侨专家携运进境的图书资料、科研仪器、工具、样品、试剂等教学、科研物品，在自用合理数量范围内，免征进口税。
第五条 以上外国人员在华生活、学习、工作期间携带进境的第三条、第四条规定以外的行李物品，按《中华人民共和国海关对进出境旅客行李物品监管办法》执行。
第六条 以上规定进口的免税物品，按海关对免税进口物品的有关规定接受海关监管。
第七条 外国（包括地区）驻华使（领）馆、联合国专门机构及国际组织常驻（代表）机构的常住人员（包括与其同行来华居住的配偶及未成年子女）携带进境的物品，仍按现行有关规定执行。
第八条 此前的有关政策、规定，凡与本规定不符的，按本规定执行。
第九条 中华人民共和国海关总署依据本规定，制定实施细则。
第十条 本规定自1999年4月1日起执行。
国务院关税税则委员会、财政部 1999年1月7日 颁布
Circular of the Tarrif Commission of the State Council and Ministry of Finance concerning Issuing the Interim Provisions on Import Taxes on Articles Taken into China by Foreigners Permanently Residing in China
ShuiWeiHui[1999]No.5
January 7,1999
General Administration of Customs:
The Interim Provisions on Import Taxes on Articles Taken Into China by Foreigners Permanently Residing in China,adopted by the State Council,is now printed and distributed to you for issuing before March 1,1999 and promulgating on April 1, 1999.
Attachment:
Interim Provisions on Import Taxes on Articles Taken into China by Foreigners Permanently Residing in China
Article 1 These Provisions reformulated in order to implement opening-up policy, strengthen international exchange and promote the development of foreign trade and economy.
Article 2 For permanent resident offices established by foreign enterprises, news agencies, economic and trade organizations, cultural associations and foreign legal persons upon approval by competent departments of the People's Republic of China, if their permanent residents such as foreign citizens, overseas Chinese and dwellers form Hong Kong, Macao and Taiwan (including their spouses and minor children living with them) as well as other permanent residents (hereinafter referred to as permanent residents), who have been allowed to enter into China and have lived in China for more than one year, import articles for self use, these Provisions shall be applied. These persons include:
(1) permanent residents in permanent resident offices established in China by foreign enterprises, economic, trade and cultural organizations;
(2) permanent residents in permanent resident offices established in China by foreign non-government organizations of economic, trade and cultural associations;
(3) permanent correspondents of permanent foreign news agencies in China;
(4) permanent foreign residents in Chinese-foreign equity joint ventures, cooperative joint ventures and wholly foreign-funded enterprises in China;
(5) foreign experts (including experts from Hong Kong, Macao and Taiwan) and overseas Chinese experts who have been long working in China;
(6) foreign students and overseas Chinese students who have been long studying in China.
Article 3 Articles for self use such as household pickup camera, camera, portable radio cassette player, portable laser phonograph and portable computer taken into China by the six categories of permanent residents mentioned above who live in China for more than one year (i.e. their work visas or study visas are valid for more than one year) when they enter into China for the first time during the term of validity of their visas are exempted from import taxes, upon the examination and verification by the competent Customs at the places where they are situated, with the limit of only one for each variety; taxes shall be levied according to the provisions on articles exceeding the limit.
Article 4 Teaching and researching articles such as books, materials, instruments for scientific research, tools, samples and reagents taken into China by foreign experts (including experts from Hong Kong, Macao and Taiwan) and overseas Chinese experts conforming to the provisions of Article 2 are exempted from import taxes within the reasonable number for self use.
Article 5 Articles other than those as stipulated in Articles 3 and 4 taken into China by above-mentioned foreigners during the period of living, working and studying in China shall be handled in accordance with the Measures of the Customs of the People's Republic of China for Supervision and Control over Belongs and Articles Carried by Passengers Entering or Exiting China.
Article 6 Imported duty-free articles prescribed above shall be supervised and controlled by the Customs according to its relevant provisions on duty-free import articles.
Article 7 Articles taken into China by permanent residents (including their spouses and minor children coming with them and residing in China) working for embassies ( or consulates) of foreign countries (including regions) in China, special organizations of the United Nations and permanent resident (representative) offices of international organizations shall be handled in accordance with current provisions.
Article 8 If there is any divergence between previous policies and provisions and these Provisions, these Provisions shall prevail.
Article 9 The General Administration of Customs are to formulate implementing rules in accordance with these Provision.
Article 10 These Provision take effect as of April 1, 1999.
Promulgated by The Tariff Commission of the State Council, the Ministry of Finance on 1999-1-7
|
点击排行
