high 2024-01-16

Notice on Adjusting the Scope of Goods Eligible for VAT and Consumption Tax Refunds in the Guangdong-Macao In-Depth Cooperation Zone in Hengqin

财政部、税务总局印发通知调整横琴粤澳深度合作区有关增值税和消费税退税货物范围

财政部 mof
This document, issued by the Ministry of Finance and the State Taxation Administration, adjusts the specific list of goods eligible for value-added tax and consumption tax refunds within the Hengqin Guangdong-Macao Deep Cooperation Zone.
Document Text 1,868 characters
.TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}<br> .TRS_Editor P{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor DIV{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TD{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor TH{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor SPAN{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor FONT{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor UL{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor LI{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}.TRS_Editor A{margin-bottom:1em;line-height:1.8;font-family:宋体;font-size:12pt;}<br> 财税〔2024〕1号 <br> 广东省财政厅、国家税务总局广东省税务局: <br>   为贯彻落实《横琴粤澳深度合作区建设总体方案》精神,现就调整横琴粤澳深度合作区(以下称合作区)有关增值税和消费税退税货物范围事项通知如下: <br>   一、内地经“二线”进入合作区的有关货物视同出口,实行增值税和消费税退税政策。但下列货物不包括在内: <br>   1.财政部和税务总局规定不适用增值税退(免)税和免税政策的出口货物。 <br>   2.内地销往合作区不予退税的其他货物。具体范围见附件。 <br>   3.按相关规定被取消退税或免税资格的企业购进的货物。 <br>   二、本通知自合作区相关监管设施验收合格、正式封关运行之日起执行。增值税和消费税退税政策的执行时间,以出口货物报关单上注明的出口日期为准。 <br>   三、本通知有关增值税和消费税退税的具体管理办法,按现行政策执行。 <br>   附件:内地销往横琴粤澳深度合作区不予退税的货物清单 <br>   <br> 财政部 税务总局 <br> 2024年1月11日
Topics
tax policy special economic zones regional development
Metadata
Publisher 财政部
Site mof
Date 2024-01-16
Category regulation
Policy Area 税收政策
CMS Category 政策发布
References (2)
Citation Network Full network →