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内销选择性征收关税政策试点将扩围最近,财政部、海关总署、国家税务总局联合发布了《关于扩大内销选择性征收关税政策试点的通知》(财关税[2016]40号)。《通知》明确,自2016年9月1日起,将内销选择性征收关税政策试点扩大到4个自贸试验区所在省(市)的其他海关特殊监管区域(保税区、保税物流园区除外)以及5个海关特殊监管区域。上述四个省市分别为天津、上海、福建、广东;
Recently, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly issued the “Notice on Pilot Project of Expanding Tariff Selectivity Tariffs on Domestic Sales” (Cai Guan Shui [2016] No. 40). The Notice clearly states that from September 1, 2016, the Pilot Free Trade Tariff for Domestic Sales will be extended to other special customs control zones (except bonded areas and bonded logistics parks) in the provinces (cities) where the FTAs are located and 5 Customs special supervision area. The above four provinces and cities are respectively Tianjin, Shanghai, Fujian and Guangdong.