【中英文对照版】市内免税店管理暂行办法.docx

《【中英文对照版】市内免税店管理暂行办法.docx》由会员分享，可在线阅读，更多相关《【中英文对照版】市内免税店管理暂行办法.docx（21页珍藏版）》请在课桌文档上搜索。

1、财政部、商务部、文化和旅游部、海关总署、税务总局关于完善市内免税店政策的通知(财关税(2024)19号)各省、自治区、直辖市、计划单列市财政厅（局）、商务主管部门、文化和旅游厅（局），海关总署广东分署、各直属海关，国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局、商务局、文化体育广电和旅游局：市内免税店管理暂行办法InterimMeasuresforthe/AdministrationofIn-cityDuty-FreeShops制定凯美：时段部雨务郃文化和旅游铎海美为香国犀也多.蓼局发文字号：豺关比(2024)19号公布。期：2024.03.20AffUff1.:2

2、024.10.01效力位除：部门视.近乜文件法规类别：把改嫁合规定ISWingAuthorityMiniaryofFinanceMiniStryofCommerceMiniaryofCu1.tureundTocirismGenera1.AdministruiionofCustomsSuKCTuxutionAdniinisiniiionDocumentNumber：No.192024oftheMinistr,ofFinanceDateIsmiwI：082n,1.*cunenhAreaof1.awGcncni1.ProvisionsonTaxationNoticebytheMinistryofFi

3、nance,theMinistryofCommerce,theMinistryofCu1.tureandTourism,theGenera1.AdministrationofCustomsandtheStateTaxationAdministrationofImprovingthePo1.iciesforIn-cityDuty-FreeShops(No.192024oftheMinistryofFinance)Thefinancedepartments(bureaus),commercedepartments,andcu1.tureandtourismdepartments(bureaus)o

4、fa1.1.provinces,autonomousregions,municipa1.itiesdirect1.yundertheCentra1.Government,andcitiesunderseparatestatep1.anning;theGuangdongBranchoftheGenera1.AdministrationofCustomsanda1.1.customsofficesdirect1.yundertheGenera1.AdministrationofCustoms;taxadministrationsoftheStateTaxationAdministrationina

5、1.1.provinces,autonomousregions,municipa1.itiesdirect1.yundertheCentra1.Government,andcitiesunderseparatestatep1.anning;andtheFinanceBureau,theCommerceBureau,andtheCu1.ture,Sports1RadioandTe1.evision,andTourismBureauofXinjiangProductionandConstructionCorps:TheMinistryofFinance,theMinistryofCommerce,

6、theMinistryofCu1.tureandTourism,theGenera1.AdministrationofCustomsandtheStateTaxationAdministrationhaveimprovedthepo1.iciesforin-cityduty-freeshops.Withtheapprova1.oftheStateCounci1.,youareherebynotifiedofre1.evantmattersasfo1.1.ows:I. TheInterimMeasuresfortheAdministrationofIncityDuty-FreeShops(her

7、einafterreferredtoastheMeasures,seeAnnex1)sha1.1.app1.ytosixin-cityduty-freeshopsinBeijing,Shanghai,Qingdao,Da1.ian,Xiamen,andSanyacurrent1.yoperatedbyChinaDutyFreeGroupCo.,1.td.fromthedatewhenthisNoticecomesintoforce.财政部、商务部、文化和旅游部、海关总署、税务总局研究完善了市内免税店政策，经国务院同意，现就有关事项通知如下：一、现由中国免税品（集团）有限责任公司经营的北京、上海

8、、青岛、大连、厦门、三亚等6家市内免税店，自本通知施行之日起适用市内免税店管理暂行办法（以下称办法，见附件1）。二、现由中国出国人员服务有限公司经营的北京、上海、青岛、大连、南京、重庆、合肥、南昌、昆明、杭州、郑州、哈尔滨等12家外汇商品免税店，以及现由中国港中旅资产经营有限公司经营的哈尔滨外汇商品免税店，自本通知施行之日起3个月内转型为市内免税店，经海关验收合格后开始营业，适用办法；到期未完成转型的外汇商品免税店，予以关闭，免税店原经营主体应当向海关申请终止经营并办理相关注销手续。II. 12foreignexchangegoodsduty-freeshopsinBeijing,Shangh

9、ai,Qingdao,Da1.ian,Nanjing,Chongqing,Hefei,Nanchang,Kunming,Hangzhou,Zhengzhou,andHarbincurrent1.yoperatedbyChinaNationa1.ServiceCorporation1.imitedforChinesePersonne1.WorkingAbroad,andtheforeignexchangegoodsduty-freeshopinHarbincurrent1.yoperatedbyChinaNationa1.Trave1.Service(HK)AssetsManagementCo.

10、,1.td.sha1.1.betransformedintoin-cityduty-freeshopswithinthreemonthsfromthedatewhenthisNoticecomesintoforceandcommencebusinessafterpassingtheacceptanceinspectionbytheCustoms,andbesubjecttotheMeasures;andtheforeignexchangegoodsduty-freeshopsthathavenotcomp1.etedthetransformationduringthespecifiedperi

11、odsha1.1.beshutdown,andtheformerbusinessentitiesoftheduty-freeshopssha1.1.app1.ytotheCustomsforterminationofbusinessoperationsandundergore1.evantcance1.1.ationforma1.ities.Noforeignexchangegoodsduty-freeshopsha1.1.besetupafterthisNoticecomesintoforce.(SeeAnnex2forthe1.istofexistingin-cityduty-freesh

12、opsandtheforeignexchangegoodsduty-freeshopsthatcanbetransformedintoin-cityduty-freeshops.)本通知施行后不再设立外汇商品免税店。（现有市内免税店和可转型为市内免税店的外汇商品免税店名单见附件2）III.Onein-cityduty-freeshopsha1.1.beestab1.ishedineachoftheeightcities,name1.y,Guangzhou,Chengd,Shenzhen,Tianjin,Wuhan,Xian,ChangshaandFuzhou,andbesubjecttothe

13、Measures.三、在广州、成都、深圳、天津、武汉、西安、长沙和福州等8个城市，各设立1家市内免税店，适用办法。A1.1.re1.evantdepartmentsarerequestedtoeffective1.yorganizetheimp1.ementationofpo1.iciesaccordingtothedivisionoffunctions.Twoyearsaftertheimp1.ementationoftheseMeasures,theMinistryofFinancesha1.1.assesstheimp1.ementationeffectsinconjunctionwit

14、htheMinistryofCommerce,theMinistryofCu1.tureandTourism,theGenera1.AdministrationofCustomsandtheStateTaxationAdministration.请各有关部门按照职责分工，做好政策组织实施工作。办法施行2年后，财政部将会同商务部、文化和旅游部、海关总署、税务总局对施行效果进行评估。ThisNeintoforceonOctober1,2024.本通知自2024年10月1日起施行。Annexes:1.InterimMeasuresfortheAdministration附件：1.市内免税店管理暂of

15、In-cityDuty-FreeShops行办法2.1.istofExistingIn-cityDuty-FreeShopsandtheForeignExchangeGoodsDuty-FreeShopsthatCanbeTransformedintoIn-cityDuty-FreeShops(Omitted)2.现有市内免机店和可转型为市内免税店的外汇商品免税店名单MinistryMinistryofofFinanceCommerce财政部商务部文化和旅游部海关总署税务总局MinistryofCu1.tureGenera1.AdministrationStateTaxationAdminis

16、trationandTourismofCustomsAugust20,2024Annex1InterimMeasuresfortheAdministrationofIn-cityDuty-FreeShopsArticle 1 Forthepurposesofregu1.atingtheadministrationofin-cityduty-freeshopsandpromotingthehea1.thyandorder1.ydeve1.opmentofin-cityduty-freeshops,theseMeasuresaredeve1.opedinaccordancewithre1.evan

17、t1.awsandregu1.ationsandadministrationprovisions.Article 2 ForthepurposeoftheseMeasures,*,in-cityduty-freeshopsmeanstheshopsthatareestab1.ishedincitiesasrequireduponapprova1.bytheStateCounci1.andse1.1.duty-freegoodstotrave1.erswhoareaboutto1.eaveChina.2024年8月20日附件1市内免税店管理暂行办法第一条为规范市内免税店管理工作，促进市内免税店健

18、康有序发展，根据有关法律法规和管理规定，制定本办法。第二条本办法所称市内免税店，是指经国务院批准，按规定设立在市内，向即将出境的旅客销售免税商品的商店。In-cityduty-freeshopssha1.1.setuppick-uppointsforduty-freegoodsinexitseparationzonesofports.Pick-uppointsforduty-freegoodssha1.1.notbesetupinentryseparationzonesofports.Trave1.erssha1.1.pickuptheduty-freegoodspurchasedfromin

19、-cityduty-freeshopsatpick-uppointsforduty-freegoodsandcarrythemoutofChinainonego,andarenota1.1.owedtodepositatportstheduty-freegoodstheypurchaseorbookinin-cityduty-freeshopsandpickthemupwhenenteringChina.市内免校店应当在口岸出境隔离区内设立免税商品提货点。免税商品提货点不得设立在口岸进境隔离区内。旅客应当在免税商品提货点提取市内免税店所购免税商品，并一次性携带出境，不允许旅客在市内免税店购买或

20、预订后，寄存在口岸并于进境时提货。Artic1.e3ForthepurposeoftheseMeasures,笫三条本办法所称旅客，是指持出入境有效证件即将于60日（含）内搭乘航空运输工具或国际邮轮出境的旅客（包括但不限于中国籍旅客）。trave1.ersmeansthetrave1.ers(inc1.udingbutnot1.imitedtoChinesetrave1.ers)whoareto1.eaveChinabyairtransportvehic1.esorinternationa1.cruiseshipswithin60days(inc1.uding60days)basedonva1

21、.identryandexitcertificates.旅客在市内免税店购物应当符合以下要求：Trave1.erswhopurchasegoodsinin-cityduty-freeshopssha1.1.meetthefo1.1.owingrequirements:Permitfor（一）持出入境有效证件，并已购买出境机票或国际邮轮船票。其中出入境有效证件指护照、往来港澳通行证、往来台湾通行证、港澳居民来往内地通行证或台湾居民来往大陆通行证等。(1) Theyho1.dva1.identryandexitcertificatesandhavepurchasedoutboundairticke

22、tsorinternationa1.cruiseshiptickets.Va1.identryandexitcertificatesthereofmeanspassports,Two-WayTrave1.PasstoHongKongandMacao,Two-WayTrave1.PasstoTaiwan,Main1.andTrave1.PermitforHongKongandMacaoResidents,orMain1.andTrave1.TaiwanResidents,amongothers.atpick-upbasedonandexit（二）由旅客本人凭购物凭证、出入境有效证件在免税商品提货

23、点提取免税商品。(2) Trave1.erspickupduty-freegoodspointsforduty-freegoodsthemse1.vespurchasevouchersandva1.identrycertificates.（三）在即将离境口岸所属城市的市内免税店购物。(3) Theypurchasegoodsinin-cityduty-freeshopsinthecitieswheretheportsofdepartureare1.ocated.笫四条市内免税店的进口商品免征关税、进口环节增值税和消费税，国内商品进入市内免税店视同出口，退（免）增值税、消费税，市内免税店销售的上

24、述商品免征国内环节增值税、消费税。第五条旅客在市内免Artic1.e4Importedgoodsinin-cityduty-freeshopssha1.1.beexemptfromtariffsandimportva1.ue-addedtax(uVAF)andconsumptiontax.Domesticgoodsenteringin-cityduty-freeshopssha1.1.bedeemedasexportedgoodsandaree1.igib1.eforVATandconsumptiontaxrefund(exemption),andtheaforesaidgoodsso1.di

25、nin-cityduty-freeshopssha1.1.beexemptfromdomesticVATandconsumptiontax.Article 5 Trave1.erswhopurchaseduty-freegoodsin税店购买免税商品不设购物限额，但应当符合海关关于旅客携带行李物品进出境应当以自用、合理数量为限的规定。旅客将所购免税商品携带出境后，再次携带进境的，按照进境物品管理，照章征（免）税。in-cityduty-freeshopsarenotsubjecttoany1.imitedamountofshopping,p1.ywiththecustomsprovisions

26、that1.uggageandartic1.escarriedbytrave1.ersenteringand1.eavingChinaare1.imitedtoreasonab1.equantitiesforpersona1.use.Iftrave1.erscarrythepurchasedduty-freegoodsoutofChinaandbringthembackintoChinaagain,suchgoodssha1.1.bemanagedasentryartic1.esandbesubjecttotaxco1.1.ection(exemption)as1.ega1.1.yrequir

27、ed.第六条旅客已经购买的免税商品属于个人使用的最终商品，不得进入国内市场再次销售。Article 6 Theduty-freegoodspurchasedbytrave1.ersarefina1.goodsforpersona1.useandsha1.1.notbereso1.dinthedomesticmarket.第七条国家对市内免税店实行特许经营。市内免税店按规定向国家上缴免税商品特许经营费。Article 7 Thestateoperatesin-cityduty-freeshopsbyfranchise.In-cityduty-freeshopssha1.1.payfranchis

28、efeesforduty-freegoodstothestateasrequired.第八条国家统筹安排市内免税店的布局。市内免税店的布局应当根据出入境旅客流量，结合区域布局、城市商业设施建设和旅游业发展等因素，绦合考虑所在地口岸出境免税店经营情况和行政运行成本，满足节约资源、保护环境、有序竞争、避免浪费、便于监管等要求。Article 8 Thestatemakesovera1.1.arrangementsforthe1.ayoutofin-cityduty-freeshops.The1.ayoutofincityduty-freeshopssha1.1.,accordingtothef1.

29、owoftrave1.ersenteringand1.eavingChinaandinconsiderationoftheregiona1.1.ayout,constructionofurbancommercia1.faci1.ities,tourismdeve1.opment,andotherfactors,comprehensive1.yconsidertheoperatingconditionsof1.oca1.portexitduty-freeshopsandadministrativeoperatingcosts,andmeettherequirementsforconserving

30、resources,protectingenvironment,conductingorder1.ycompetition,avoidingwastesandfaci1.itatingregu1.ation,amongothers.笫九条市内免税店主要销售食品、服装服饰、箱包、鞋帽、母婴用品、首饰Article 9 In-cityduty-freeshopssha1.1.main1.yse1.1.food,garmentsandappare1.s,suitcasesandbags,shoesandhats,materna1.andinfantsupp1.ies,jewe1.ryandhandi

31、crafts,e1.ectronicproducts,和工艺品、电子产品、香化产品、酒等便于携带的消费品Ofragrancesandcosmetics,a1.coho1.,andotherconsumergoodsthatareeasytobecarried.免税商品的经营范围，严格限于海关核定的种类和品种，核定工作由海关总署会同财政部、商务部、文化和旅游部、税务总局实施。Thebusinessscopeofduty-freegoodssha1.1.bestrict1.y1.imitedtothetypesandvarietiesapprovedbytheCustoms.Theapprova1

32、.worksha1.1.beimp1.ementedbytheGenera1.AdministrationofCustomsinconjunctionwiththeMinistryofFinance,theMinistryofCommerce,theMinistryofCu1.tureandTourism,andtheStateTaxationAdministration.鼓励市内免税店销售国货“潮品”，将具有自主品牌、有助于传播中华优秀传统文化的特色产品纳入经营范围。In-cityduty-freeshopsareencouragedtose1.1.domesticbrandswithChi

33、nesedesigne1.ementsandincorporatecharacteristicproductswithindependentbrandsandconducivetodisseminatingtheexce1.1.enttraditiona1.Chinesecu1.tureintotheirbusinessscope.第十条地方政府应当协调口岸业主为市内免税店在口岸出境隔离区内设立免税商品提货点提供便利。口岸业主向经营主体收取的免税商品提货点费用标准不得高于同一口岸出境免税店的费用标准。Article 10 1.oca1.governmentssha1.1.coordinatew

34、ithportownerstoprovidefaci1.itationforin-cityduty-freeshopsestab1.ishmentofpick-uppointsforduty-freegoodsinexitseparationzonesofports.Thestandardsofexpensesforpick-uppointsforduty-freegoodschargedbyportownersfrombusinessentitiessha1.1.notbehigherthanthosefortheexitduty-freeshopsofthesameports.笫十一条设立

35、市内免税店的城市、数量，由省级（自治区、直辖市、计划单列市和新疆生产建设兵团）财政部门会同商务、文化和旅游、海关、税务等部门提出申请，财政部会同商务部、文化和旅游部、海关总署、税务总局提出意见报国务院审批。Article 11 Asforthecitiesthatestab1.ishin-cityduty-freeshopsandthequantitiesofsuchshops,thefinancedepartmentsofprovinces(autonomousregions,municipa1.itiesdirect1.yundertheCentra1.Government,orcitie

36、sunderseparatestatep1.anningorXinjiangProductionandConstructionCorps)sha1.1.fi1.eapp1.icationsinconjunctionwithcommence,cu1.tureandtourism,customs,taxationandotherdepartments,andtheMinistryofFinancesha1.1.,inconjunctionwiththeMinistryofCommerce,theMinistryofCu1.tureandTourism,theGenera1.Administrati

37、onofCustomsandtheStateTaxationAdministration,putforwardtheopinionsandreportsuchopinionstotheStateCounci1.forapprova1.申请材料包括可行性研究报告、向海关提供验核旅客订票和实际离境信息等相关数据及联网核查的条件、对口岸出境隔离区提货点的安排、特色产品销售方案等。笫十二条市内免税,店经营主体，按照合法合规、公平公正的原则，由地方政府参照政府采购法中规定的采购方式和程序，采用竞争方式确定。App1.icationmateria1.sinc1.udefeasibi1.itystudyre

38、ports,conditionsforprovidingtheCustomswithre1.evantdataforverificationofpassengersticketbookingandactua1.departureinformation,amongothers,andconditionsforon1.ineverification,arrangementsforpick-uppointsintheexitseparationzonesofports,andsa1.esp1.ansforfeaturedproducts,amongothers.Article 12 Thebusin

39、essentitiesofin-cityduty-freeshopssha1.1.bedeterminedbymeansofcompetitionby1.oca1.governmentsbyreferencetotheprocurementmethodsandproceduresasprescribedintheGovernmentProcurement1.awandundertheprincip1.esofcomp1.iancewith1.awsandregu1.ations,fairnessandimpartia1.ity.市内免税店应当自国务院批准设立之日起6个月内确定经营主体。经营主体

40、确定之日以地方政府与经营主体签署经营协议的日期为准。Anin-cityduty-freeshopsha1.1.determinethebusinessentitywithinsixmonthsfromthedatewhenitsformationisapprovedbytheStateCounci1.Thedatewhenthebusinessentityisdeterminedsha1.1.bethedatewhenthe1.oca1.governmentsignstheoperationagreementwiththebusinessentity.第十三条经国务院批准在全国范围内具有免税品

41、经营资质的企业，可平等竞争市内免税店经营权。企业的竞争方案应当包括市内免税店的经营场所选址和经营面积。选址应当符合布局集中、公平竞争、满足消费需求等要求。市内免税店应当具有准确、唯一的经营地Article 13 Enterprisesqua1.ifiedfordistributingduty-freegoodsnationwideuponapprova1.bytheStateCounci1.maycompeteonanequa1.footingfortherightstooperatein-cityduty-freeshops.Thecompetitionp1.ansofenterprises

42、sha1.1.inc1.udethesitese1.ectionofbusinessp1.acesandbusinessareasofin-cityduty-freeshops.Sitese1.ectionsha1.1.meettherequirementsforconcentrated1.ayout,faircompetitionandsatisfactionofconsumptiondemands,amongothers.In-cityduty-freeshopssha1.1.haveaccurateanduniquebusinessaddresses.itoThebusinessenti

43、tyofanin-cityduty-freeshopsmaybeasing1.e-shareho1.deroramu1.ti-shareho1.der,whichmayoperatetheduty-freeshopbymeansofpurchaseofsharesorcooperation,amongothers.Abusinessentitymustbedominant1.ycontro1.1.edbyanenterprisewhichisdeterminedthroughcompetitionandqua1.ifiedfordistributionofduty-freegoods(ho1.

44、dingmorethan50%oftheshares).市内免税店经营主体可为单一股东或多元股东，可采取参股、合作等方式经营市内免税店。经营主体必须由经竞争确定并具有免税品经营资质的企业绝对控股（持股比例大于50%）。Artic1.e14A1.oca1.governmentsha1.1.,aftersigninganoperationagreementwithabusinessentity,undergotherecordationforma1.itieswiththeMinistryofFinance,theMinistryofCommerce,theMinistryofCu1.turean

45、dTourism,theGenera1.AdministrationofCustomsandtheStateTaxationAdministrationunderre1.evantprocedures.Thefo1.1.owingmateria1.ssha1.1.besubmittedatthetimeofrecordation:第十四条地方政府与经营主体签订经营协议后，应当按程序向财政部、商务部、文化和旅游部、海关总署、税务总局备案。备案时需要提交以下材料：(1)Thesitese1.ectionofthebusinessp1.aceandthebusinessarea.（一）经营场所选址和

46、经营面积情况；(2)Thebusinessentitycooperationagreement,inc1.udingthepercentageofshareshe1.dbyeachshareho1.der,andthebusinessre1.evancyandcomp1.ementationofbusinessentities,amongothers,un1.essitisaso1.e1.y-fundedin-cityduty-freeshop).（二）经营主体合作协议，包括各股东持股比例、经营主体业务关联互补情况等，独资设立市内免税店除外；(3)Thebasicinformationonth

47、ebusinessentity,inc1.udingthenature,businessscope,productionandbusinessoperations,andassetsand1.iabi1.ities,amongothers,oftheenterprise.（三）经营主体的基本情况，包括企业性质、营业范围、生产经营、资产负债等；(4)Theagreementsignedbetweenthe1.oca1.governmentandthebusinessentityontheformationofanin-cityduty-freeshop.（四）地方政府与经营主体关于设立市内免税店的协议。Inthecaseofanymajorchangeinanyoftheaforementionedcircumstances,therecordationmateria1.ssha1.1.beupdatedinatime1.ymanner.上述所列情况发生重大变化时，应当及时更新备案材料。Artic1.e15Theoperationofanin-cityduty-freeshopsha1.1.meetthefinanceandtaxationmanagementrequirements,andthefinanceandtaxationd