全球免稅業知名研究機構Moodie Davitt Report第一時間向全球發布海南自貿港離島旅客免稅購物政策

  新海南客戶端、南海網、南國都市報6月30日消息(記者 王子遙)2020年6月29日晚,《關于海南離島旅客免稅購物政策的公告》正式發布。為了讓全球的投資者第一時間了解海南自貿港免稅購物政策,海南國際經濟發展局立即聯系了全球免稅業權威研究機構《Moodie Davitt Report》,為其提供相關政策英文翻譯材料,推動利用《Moodie Davitt Report》全球平臺向投資者推介海南自貿港免稅產業投資機遇。

  根據海南國際經濟發展局提供的政策材料,《Moodie Davitt Report》在官方報道中寫道,中國財政部、海關總署和國家稅務總局于29日宣布了一項涵蓋內容廣泛的免稅促進方案,以幫助之前在2011年推出的已經非常成功的海南離岸免稅購物政策。7月1日,海南實施的離岸免稅購物政策的更多關鍵細節還將公布,其中包括對旅游零售葡萄酒&烈酒行業的巨大推動。

  據了解,《Moodie Davitt Report》刊發了《關于海南離島旅客免稅購物政策的公告》中的全部條文內容,包括離岸免稅購物限額提高至三倍以上,達到每人每年10萬元人民幣(合14050美元),免稅商品品種由38種增至45種,并且取消了單件商品8000元(1,129美元)的限額規定,以及對違反政策規定,從事倒賣、代購、走私免稅商品的個人以及協助違反離島免稅政策、擾亂市場秩序的旅行社、運輸企業等應承擔的法律責任等。

  以下是《Moodie Davitt Report》的官方報道:

  Hainan update: New offshore duty free rules a travel retail game changer

  海南最新消息:全新離岸免稅規定-旅游零售行業的主導者

  Further key details have emerged of the changes to China’s offshore duty free shopping policy to be introduced in Hainan province on 1 July, including a tremendous boost to the travel retail wines & spirits sector.

  中國將在7月1日宣布即將在海南實施的離岸免稅購物政策的更多的關鍵細節,其中包括對旅游零售葡萄酒&烈酒行業的巨大推動。

  As revealed by The Moodie Davitt Report, the Chinese Ministry of Finance, the General Administration of Customs and the State Administration of Taxation today announced a widespread stimulation package to assist the hugely successful offshore shopping policy introduced in 2011.

  正如Moodie Davitt Report所提到的,中國財政部、海關總署和國家稅務總局今天宣布了一項的涵蓋內容廣泛的免稅促進方案,以幫助之前在2011年推出的已經非常成功的離岸購物政策。

  The Chinese central government released the Master Plan for the construction of Hainan Free Trade Port in early June. As reported, this stipulated that the offshore duty free shopping limit would be more than tripled to RMB100,000 (US$14,050) per person per year.

  中國政府于6月初發布了《海南自由貿易港建設總體方案》。據報道,這項方案將離岸免稅購物限額提高至三倍以上,達到每人每年10萬元人民幣(合14050美元)。

  Today’s announcement affirms that decision and extends the offshore duty free benefits considerably. For example, among the new permitted categories is liquor (subject to a 1.5 litre allowance restriction per visit, as long as the RMB 100,000 allowance for total purchases by an individual customer is not exceeded in a year, a Hainan Provincial Bureau of International Economic Development confirmed to The Moodie Davitt Report), as well as watches, phones (four pieces per person a year), computers and fashion. The liquor category includes beer, sake, imported wines and spirits.

  今天發出的公告肯定了這一決定,并極大地擴大了離岸免稅好處。例如,在新的授權品類中,有酒類商品、手表、手機(每人每年4件)、電腦和時尚用品。酒類包括啤酒、清酒、進口葡萄酒及發酵飲料。

  Compared with previous policies, the latest announcement’s main adjustments are as follows:

  與之前的政策相比較,最新的政策主要調整如下:

  •   The offshore shopping quota has been increased from RMB30,000 (US$4,215) to RMB100,000 (US$14,050)

  •   免稅購物額度從每年每人3萬元提高至10萬元。

  •   The number of categories is increased from 38 to 45.

  •   離島免稅商品品種由38種增至45種。

  •   The limit of RMB8,000 (US$1,129) for a single tax-free purchase is removed. With quota management adopted as the main form of administration, the types of goods that are limited by the quantity of a single purchase are substantially reduced.

  •   取消單件商品8000元(1,129美元)限額規定。以額度管理為主,大幅減少單次購買數量限制的商品種類。

  •   Proper competition is encouraged and all business entities with a tax-free product distribution qualification [i.e. licence] can equally participate in the offshore tax and duty free business on Hainan Island.

  •   鼓勵適度競爭,具有免稅品經銷資格的經營主體均可平等參與海南離島免稅經營

  •   Intensified supervision will be conducted during and after business activities. Legal responsibilities of individuals, enterprises and offshore tax free shops who participate in reselling and smuggling will be defined clearly.

  •   加強事中事后監管,明確參與倒賣、走私的個人、企業、離島免稅店將承擔的法律責任。

  [Note: Individuals who resell, purchase for others or smuggle duty free commodities are regarded as violating the provisions of this announcement. Such violations shall be recorded in their credit records in accordance with laws and regulations, and they shall be prevented from making any offshore duty free purchases for three years.Those engaged in smuggling or violating customs supervision regulations shall be held accountable by the customs authority in accordance with relevant provisions. If a crime is constituted, criminal responsibility shall be investigated according to law.]

  [注:個人倒賣、為他人購買或者走私免稅商品的,將視為違反本規定。對違反規定的,應當依法記入信用記錄,三年內不得進行離岸免稅采購。走私或者違反海關監管規定的,由海關按照有關規定追究責任。構成犯罪的,依法追究刑事責任。]

  See full translation of the new regulations below, courtesy of Hainan Provincial Bureau of International Economic Development.

  新規定全文如下,由海南國際經濟發展局提供。

  Key details of the revised offshore duty free shopping policy

  修訂后的離岸免稅購物政策的主要細節

  1. The offshore tax-free policy refers to preferential tax policies for passengers who depart the island (excluding departing national borders) by plane, train or ship.

  They can purchase within a limited value, limited quantity and limited varieties; pay at offshore duty free shops or approved online sales platforms; and collect the goods from designated areas of airports, railway stations and ports. The tax items under the offshore tax free policy include tariff, import value-added tax and consumption tax.

  一、離島免稅政策是指對乘飛機、火車、輪船離島(不包括離境)旅客實行限值、限量、限品種免進口稅購物,在實施離島免稅政策的免稅商店(以下稱離島免稅店)內或經批準的網上銷售窗口付款,在機場、火車站、港口碼頭指定區域提貨離島的稅收優惠政策。離島免稅政策免稅稅種為關稅、進口環節增值稅和消費稅。

  2. The term passenger refers to domestic and foreign passengers (residents of Hainan included) who have reached the age of 16 and have purchased air tickets, train tickets or ship tickets to depart from Hainan and hold valid identity documents (resident identity cards for domestic passengers, travel documents by Hong Kong, Macao and Taiwan passengers, passports for foreign passengers), and leave Hainan Island but do not leave the country.

  二、本公告所稱旅客,是指年滿16周歲,已購買離島機票、火車票、船票,并持有效身份證件(國內旅客持居民身份證、港澳臺旅客持旅行證件、國外旅客持護照),離開海南本島但不離境的國內外旅客,包括海南省居民。

  3. The amount of offshore tax-free shopping per person per year is RMB100,000, with no limits on the times of purchase. The types of tax free commodities and limit on the quantity of a single purchase are mentioned in the annex to this announcement.

  For any value and quantity that exceeds the limits, import duties shall be levied in accordance with relevant regulations. Tax free purchase made by passengers who leave the island by plane, train or ship is recorded as one duty free shopping visit.

  三、離島旅客每年每人免稅購物額度為10萬元人民幣,不限次數。免稅商品種類及每次購買數量限制,按照本公告附件執行。超出免稅限額、限量的部分,照章征收進境物品進口稅。

  旅客購物后乘飛機、火車、輪船離島記為1次免稅購物。

  4. The offshore tax-free shops mentioned in this announcement refer to shops with the offshore tax-free selling qualification [licence] and operational franchise. Currently, they include:Haikou Meilan Airport duty free, Haikou Riyue Plaza, Qionghai Boao, and Sanya Haitangwan [CDF Mall].

  Any business entity with the distribution qualification [i.e. licence] for duty free products can participate in duty free operations on Hainan Island in accordance with regulations.

  四、本公告所稱離島免稅店,是指具有實施離島免稅政策資格并實行特許經營的免稅商店,目前包括:??诿捞m機場免稅店、??谌赵聫V場免稅店、瓊海博鰲免稅店、三亞海棠灣免稅店。

  具有免稅品經銷資格的經營主體可按規定參與海南離島免稅經營。

  5. Within the limits and quantities specified by the state, passengers departing the island can purchase tax free goods at a duty free shop or an approved online sales platforms. Duty free shops shall deliver the goods according to passengers’ respective departure times. Passengers shall collect the goods in the designated areas of airports, railway stations and ports, together with their shopping vouchers, and take all goods with them to leave the island.

  五、離島旅客在國家規定的額度和數量范圍內,在離島免稅店內或經批準的網上銷售窗口購買免稅商品,免稅店根據旅客離島時間運送貨物,旅客憑購物憑證在機場、火車站、港口碼頭指定區域提貨,并一次性隨身攜帶離島。

  6. The tax free commodities purchased by passengers are regarded as final products for personal use by consumers and cannot be sold again in the domestic market.

  六、已經購買的離島免稅商品屬于消費者個人使用的最終商品,不得進入國內市場再次銷售。

  7. Individuals who resell, purchase for others or smuggle duty free commodities are regarded as violating the provisions of this announcement. Such actions shall be recorded in their credit records in accordance with laws and regulations, and they shall be prevented from making any off shore duty free purchase within a period of three years.Those engaged in smuggling or violating customs supervision regulations shall be held accountable by the customs authority in accordance with relevant provisions. If a crime is constituted, criminal responsibility shall be investigated according to law.

  Travel agencies and transportation enterprises that assist in violating the offshore tax free policy and disrupt the market shall be subject to rectification according to sectoral administration.

  Offshore duty free shops that violate relevant regulations shall be punished and held accountable by the customs authority in accordance with relevant laws and administrative regulations.

  七、對違反本公告規定倒賣、代購、走私免稅商品的個人,依法依規納入信用記錄,三年內不得購買離島免稅商品;對于構成走私行為或者違反海關監管規定行為的,由海關依照有關規定予以處理,構成犯罪的,依法追究刑事責任。

  對協助違反離島免稅政策、擾亂市場秩序的旅行社、運輸企業等,給予行業性綜合整治。

  離島免稅店違反相關規定銷售免稅品,由海關依照有關法律、行政法規給予處理、處罰。

  8. The measures for the supervision of the offshore tax-free policy shall be separately promulgated by the General Administration of Customs.

  The relevant VAT and consumption tax exemption policies applicable to the tax free goods sold in the offshore tax free shops shall be separately formulated by the Ministry of Taxation and the Ministry of Finance.

  八、離島免稅政策監管辦法由海關總署另行公布。

  離島免稅店銷售的免稅商品適用的增值稅、消費稅免稅政策,相關管理辦法由稅務總局商財政部另行制定。

  9. This announcement will be implemented from July 1, 2020. Ministry of Finance Announcement No. 14 in 2011, No. 73 in 2012, No. 8 in 2015, No. 15 in 2016, No. 7 in 2017, and No. 158 of the Ministry of Finance, General Administration of Customs and General Administration of Taxation in 2018, No. 175 in 2018 shall be abolished at the same time.

  九、本公告自2020年7月1日起執行。財政部公告2011年第14號、2012年第73號、2015年第8號、2016年第15號、2017年第7號,及財政部、海關總署、稅務總局2018年公告第158號、2018年第175號同時廢止。

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