Overview of the event
On December 27, 2023, Fengxin Global held a boutique small class course on "Operation, Supervision and Compliance Management of Major Special Import and Export Methods". The course was taught by Mr. Zhang, the chief expert of the international first-class chain and customs service of ZhongYin Law Firm, and Mr. Zhao, an MBA of the University of Wales, an expert in the interpretation of international terms, and an expert in accounting standards, tax law and export tax rebate consulting.
Mr. Zhang has more than 20 years of experience in customs and compliance management, operation and consulting, and has a deep business foundation and practical work experience in the construction of global compliance system, export control compliance system, international chain compliance remodeling, tariff and free trade agreement planning, digitalization of management system, import and export customs affairs and compliance of enterprises. Mr. Zhang is good at combining policies and regulations, practical cases, customs practice and multi-perspective enterprise operation and management experience to provide enterprises with guidance and reference business advice, including customs valuation and transfer pricing, royalties, customs classification, origin, customs inspection response, customs dispute negotiation and other professional and technical fields. He has provided services for many well-known multinational conglomerates and China's "going global" conglomerates.
Mr. Zhao graduated from the University of Wales with an MBA and is an expert in the interpretation of international terms, accounting standards, tax law, and export tax rebates. Mr. Zhao has more than 20 years of experience in international business and compliance management, and can be called an expert in international business, proficient in customs, commodity inspection and other import and export related management laws and regulations, and specializes in the operation and management of import and export commodity classification, processing and bonded business management, deep processing carryover, VMI and export tax rebates. He has served a number of Fortune 500 multinational companies, including Philips, with his own background in finance and import and export management, and can provide cost control training and supervision for the teams of procurement, marketing, strategic planning, channel management and **chain management.
In the one-day activity, Mr. Zhang and Mr. Zhao respectively explained the operation of the main special import and export methods, the compliance regulatory requirements of the main special import and export methods, as well as the compliance cases and enlightenment of the main special import methods, so as to help enterprises grasp the practical points of special import and export methods, avoid compliance loopholes, and improve the work efficiency and competitiveness of enterprises.
Content review
One. *The impact of method selection on customs affairs
First of all, Mr. Zhang said that different ways to choose will have an impact on the following links, including:
1.Tax burden. For example, General ** vs. Temporary Import;
2.Customs clearance efficiency;
3.Can it be imported;
4.The ease of operation within the company has an impact.
Secondly, Mr. Zhang sorted out the factors that should be considered when choosing to use ** supervision methods, including:
1.Legal compliance;
2.Tax burden.
3.The risk level of customs supervision and back-end digital intelligence system during customs clearance and after release;Availability and discloseability of sensitive information about application materials.
Two. The legal norms corresponding to the application of ** regulatory methods
1.Description of customs supervision methods (** table and description of supervision methods).
2.Special documents for the characteristic regulatory approach. For example, express mail, temporary import and export, bonded maintenance;
3.Regulations on Customs Administrative Penalties:
1) Tax recovery + late payment penalty "Customs Inspection Regulations";
2) Administrative penalties: Regulations on the Implementation of Customs Administrative Penalties;
3) The crime of smuggling ordinary goods and articles in the Criminal Law of the People's Republic of China
4.Accreditation criteria for Advanced Certified Enterprise (AEO).
Next, Mr. Zhang focused on how enterprises can strengthen internal control and voluntary disclosure.
Three. Operation, Supervision and Compliance Management of Major Special Import and Export Methods and Case Enlightenment (Part I).
Finally, Mr. Zhang interpreted some of the main special import and export methods, and through "brainstorming", case interpretation, etc., the students had a deeper understanding of the operation of the first method, in order to be proficient in practice.
1.The core of the general **;
2.Inbound and outbound repair items;
3.Risk considerations for leasing**;
4.Next, Mr. Zhang summarized the main risk points of sample advertising.
Then, Mr. Zhang compared the subsequent tax on royalties (9500) with the subsequent tax on the original declaration (9700) and used transfer pricing adjustment (TPA) as an example.
In addition, Mr. Zhang emphasized that "the original imported goods related to the free compensation of import and export goods are returned out of the country or the original export goods are returned into the country."
At the same time, Mr. Zhang interpreted the return of goods, free compensation for import and export goods, temporary entry and exit goods, other free import and export goods, direct return of goods, special supervision methods for express mail, barter, compensation, etc.
In the afternoon, Mr. Zhao continued to show his insights into the operation, supervision and compliance management of the main special import and export methods.
Four. Operation, Supervision and Compliance Management of Major Special Import and Export Methods and Case Enlightenment (II).
First of all, Mr. Zhao explained the similarities and differences between outgoing processing and incoming processing, and said that the purpose of outgoing processing is only to improve the quality and grade of products with the help of foreign advanced processing technology.
Next, Mr. Zhao introduced the requirements for the declaration of entry and exit of outgoing processing.
Then Mr. Zhao explained the import of equipment, and said that the terms of the non-price equipment must be clearly listed in the processing contract, and the key reminder is that if the mold and accessories are imported, the complete set of equipment must be imported together. At the same time, Mr. Zhao explained in detail the conditions for the use of non-priced equipment.
At the same time, Mr. Zhao sorted out the processing series.
1) Customs definition of processing ** and its goods;
2) The commodity number of the two sides of the deep processing carry-over must be consistent in principle, if the commodity code is inconsistent, if the customs determines that it is the same commodity, the enterprise can fill in the carry-over spare commodity code in the remarks column of the transferred goods, and the commodity code is consistent, the customs will handle it;
3) Announcement No. 166 [2023] of the General Administration of Customs (Announcement on the Implementation of Measures such as Relaxing the Time Limit for Processing** Deep Processing Carry-over Declaration).
4) General Administration of Customs [2023] No. 219 "Measures of the Customs of the People's Republic of China for the Supervision of Processed Goods".
5) Mr. Zhao also analyzed the "return" and "return" to help everyone understand the treatment of inconsistent quality of processing materials.
Finally, Mr. Zhao analyzed the newly emerged ** methods, including:
1) Bonded Exhibition: Announcement of the General Administration of Customs [2023] No. 109 on Increasing the Listing of Bonded Exhibits and the Supervision Methods of Tax Declaration;
2) Facilitation measures for "bonded R&D" account books.
Five. Compliance with regulatory requirements for major special import and export methods
1.The Customs implements the "record-filing system" for outsourced processing, and the enterprise shall go through the filing formalities with the Customs within 3 working days from the date of outsource. If the customs inspects, the enterprise is allowed to file within 3 days.
2.Decree No. 211 of the General Administration of Customs of the People's Republic of China "Measures of the Customs of the People's Republic of China for Examining and Approving the Tariff Payment of Bonded Goods for Domestic Sale".
Six. Examples and enlightenment of compliance with major special import and export methods
Finally, Mr. Zhao focused on voluntary disclosure and provided advice to students.
During the course, Mr. Zhang and Mr. Zhao interacted with the students through questions and answers, and at the same time analyzed cases with their own practical experience to provide solutions and references for the problems encountered by enterprises.