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
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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 |
Verification
References (2)
| unkn 财税〔2024〕1号 | formal |
|
unkn
横琴粤澳深度合作区建设总体方案
广东省政府党组召开会议<br/>传达学习贯彻中共中央国务院《横琴粤澳深度合作区建设总体方案》<br/>马兴瑞主 |
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