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        海关总署令第124号(中华人民共和国海关进出口货物征税管理办法)(中英对照)I
        2018-07-11 09:26:08    译聚网    中华人民共和国海关总署    


        第十四条 已申报进境并放行的保税货物、减免税货物、租赁货物或者已申报进出境并放行的暂时进出境货物,有下列情形之一需缴纳税款的,应当适用海关接受纳税义务人再次填写报关单申报办理纳税及有关手续之日实施的税率:


        (一)保税货物经批准不复运出境的;


        (二)保税仓储货物转入国内市场销售的;


        (三)减免税货物经批准转让或者移作他用的;


        (四)可暂不缴纳税款的暂时进出境货物,经批准不复运出境或者进境的;


        (五)租赁进口货物,分期缴纳税款的。

        Article 14 Where, under any of the following circumstances, the payment of duties and/or taxes is required for bonded goods, goods with duty and/or tax reduction or exemption, or leased goods, which have been released upon entry declaration, or for goods temporarily admitted into or shipped out of the Chinese mainland that have been released upon entry or exit declaration, the tariff and tax rate valid for the day on which Customs accepts the declaration re-filed by the duty and/or tax payer to go through the duty and/or tax payment procedure and other relevant procedures shall apply: 


        (a) Upon approval, the bonded goods are not re-exported out of the Chinese mainland; 


        (b) The goods stored in a bonded warehouse are sold on the domestic market; 


        (c) Upon approval, the goods with duty and/or tax reduction or exemption are transferred, or used for other purposes; 


        (d) Upon approval, the goods temporarily admitted into or shipped out of the Chinese mainland for which the payment of duties and/or taxes is temporarily not required are not re-exported out of or shipped back to the Chinese mainland; or 


        (e) The duties and/or taxes for the goods imported on lease are paid by installment. 


        第十五条 补征或者退还进出口货物税款,应当按照本办法第十三条和第十四条的规定确定适用的税率。

        第十六条 进出口货物的价格及有关费用以外币计价的,海关按照该货物适用税率之日所适用的计征汇率折合为人民币计算完税价格。完税价格采用四舍五入法计算至分。

        海关每月使用的计征汇率为上一个月第三个星期三(第三个星期三为法定节假日的,顺延采用第四个星期三)中国人民银行公布的外币对人民币的基准汇率;以基准汇率币种以外的外币计价的,采用同一时间中国银行公布的现汇买入价和现汇卖出价的中间值(人民币元后采用四舍五入法保留4位小数)。如果上述汇率发生重大波动,海关总署认为必要时,可另行规定计征汇率,并对外公布。

        Article 15 In case any duties and/or taxes are to be recovered or refunded for imported or exported goods, the applicable tariff and tax rate shall be determined in accordance with the provisions of Articles 13 and 14 of these Rules. 


        Article 16 In case the value of imported or exported goods or the associated expenses are denominated in a foreign currency, Customs shall, for the purpose of calculating the dutiable value of the goods, convert them into RMB according to the valid exchange rate for the day on which the tariff rate is applied to the goods. The dutiable value shall be rounded off to RMB fen. 


        The exchange rate adopted monthly by Customs as the basis for the calculation of dutiable value shall be the basic exchange rate of RMB against foreign currencies as posted by the People's Bank of China on the third Wednesday of the previous month (the fourth Wednesday shall be an alternate to the third one if the latter falls on any statutory national holiday). If the value of the imported or exported goods are denominated in a foreign currency other than those covered by the basic exchange rate, the median (rounded off to 4 decimal places after RMB yuan) of the cash buying and selling rates as posted by the Bank of China on the same day shall apply. In the event of major currency fluctuations of the above rates, if the General Administration of Customs considers it necessary, it may otherwise prescribe the exchange rate applicable for the calculation and levying of duties and/or taxes at its own discretion, but shall make an announcement thereon to the public. 




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