Free trade zone, Beilun District, Ningbo City, Zhejiang Province

bonded area

This data is reviewed by the project of data compilation and application of Science Encyclopedia of science popularization in China.

Bonded area (the low tax; tariff freezone; tax protected zone), also known as bonded warehouse area, is lower than comprehensive bonded area. This is an area set up by the customs of a country or registered with the customs, supervised and managed by the customs, where goods can be stored for a long time. It is an economic zone approved by the State Council and specially supervised by the customs.

Functional features

The function of the bonded zone is "bonded storage, export processing and re export trade". The bonded zone has the functions of import and export processing, international trade, bonded storage, commodity display, etc., enjoys the policy of "certificate free, tax-free, bonded", and implements the operation mode of "inside and outside the customs". It is one of the economic zones with the highest degree of opening up, the most convenient operation mechanism, and the most preferential policies in China. The bonded zone can facilitate the re export trade and increase the income of relevant fees. The goods transported into the bonded area may be stored, refitted, classified, mixed, exhibited, processed and manufactured, but they must be within the scope of customs supervision. When foreign goods are deposited in the bonded area, they can enter and leave freely without paying import duties. They only need to pay storage fees and a small amount of fees, but if they want to enter the customs territory, they need to pay customs duties. The bonded areas of various countries have different time regulations. If the overdue goods fail to go through the relevant procedures, the Customs has the right to auction them. After the auction, the balance will be returned to the owner after deducting the relevant expenses.

Operation

Data show that in 2012, the import and export of China's comprehensive bonded zones reached 171.29 billion US dollars, up 50.7% year on year. Among them, the export was 104.23 billion US dollars, up 52.4% year on year; the import was 67.06 billion US dollars, up 48.2% year on year. There are three ways:

1. By mode of trade

in all trade modes of the national comprehensive bonded zone, the import and export value of processing goods with imported materials was US $103.06 billion, up 49.1% year on year, accounting for 60.2%. Among them, the export value was 76.18 billion US dollars, up 42.7% year on year; the import value was 26.89 billion US dollars, up 70.8% year on year. The import and export value of regional warehousing and logistics goods was 53.5 billion US dollars, doubling year-on-year, accounting for 31.2%. Among them, the export value was US $22.14 billion, a year-on-year increase of 2.4 times; the import value was US $31.35 billion, a year-on-year increase of 54.9%. The total import and export ratio of the above two trade modes was 91.4%.

2. According to the nature of the enterprise

In the nature of all enterprises in the comprehensive bonded zone, the import and export value of wholly foreign-owned enterprises was 94.8 billion US dollars, up 10.6% year on year, accounting for 55.3%. Among them, the export value was US $67.13 billion, a year-on-year increase of 14.1%; the import value was US $27.67 billion, a year-on-year increase of 3%. The import and export value of Sino foreign joint ventures and private enterprises were respectively US $41.39 billion and US $23.93 billion, with a year-on-year growth of 2.3 times and 1.2 times, accounting for 24.2% and 14% respectively. The import and export of the above three types of enterprises accounted for 93.5% of the total.

3. Exporting countries

in the actual import and export countries (regions) of the comprehensive bonded zone, the United States, Taiwan Province and Hong Kong are the top three. The import and export value of the United States was US $35.99 billion, up 43.6% year-on-year, accounting for 21%; the import and export value of Taiwan Province was US $15.23 billion, up 63.9% year-on-year, accounting for 8.9%; the import and export value of Hong Kong region was US $14.39 billion, up 95.6% year-on-year, accounting for 8.4%. The total import and export of the above three countries and regions accounted for 38.3%.

Relevant policies

1. Management and taxation according to the current relevant policies, the customs implements closed management on the bonded area, and foreign goods entering the bonded area are subject to bonded management; goods from other domestic areas entering the bonded area are regarded as leaving the country; at the same time, foreign trade and foreign exchange management departments also implement relatively preferential policies on the bonded area, and the bonded area has the functions of import and export processing, international trade and insurance Tax, storage, commodity display and other functions, enjoy the "certificate free, tax-free, bonded" policy, the implementation of the "domestic customs" mode of operation. 2. Examination and approval and operation according to the industrial and commercial registration laws and regulations, the registration of business scope of an enterprise shall be in the charge of the administrative department for Industry and commerce. However, for the determination of the business scope that needs pre licensing approval, the applicant needs to approve and declare the business content first, and then carry out industrial and commercial registration. If the business scope of enterprises in the bonded area involves pre-approval items, it also needs to report to the relevant departments for approval before implementation. It can be made clear that the registration and filing of enterprises in the bonded area with the customs does not belong to administrative license. And the filing is after the business license is completed.
If domestic trade is involved in the business scope of an enterprise in the bonded area, it can also be included in the business scope of the enterprise's business license without any examination and approval. But in practice, many industrial and commercial departments in the bonded area do not give business license confirmation for this kind of business. The reason is still the particularity of the bonded area management, and the non bonded area business is not conducive to the supervision of the customs and relevant departments.

Comprehensive bonded

introduce

Comprehensive Bonded Zone

It is a special customs supervision area set up in inland areas with the function of bonded port area and implemented closed management. At present, it is a special customs supervision area with the highest level of opening up, the most preferential policies and the most complete functions in China. It is also a pilot and pilot area for the country to open up finance, trade, investment, service, transportation and other fields. Its functions, tax and foreign exchange policies shall be implemented in accordance with the relevant provisions of the reply of the State Council on the establishment of Yangshan Bonded Port Area. That is: foreign goods entering the zone are bonded, goods leaving the zone are sold at home, customs declaration procedures shall be handled according to the relevant provisions on the import of goods, and taxes shall be levied according to the actual state of the goods; domestic goods entering the zone are regarded as exports, and tax refund shall be implemented; goods transactions between enterprises in the bonded zone are not subject to value-added tax and consumption tax. The zone mainly has the functions of international transfer, international procurement, international distribution, international re export trade and bonded processing, supplemented by the functions of commodity service transaction, investment, financing and insurance, and supported by the service functions of legal administration, import and export exhibition. It has the functions of gathering and dispersing production factors and transferring important materials. A kind of bonded area. in September 2015, the general office of the State Council issued the plan for accelerating the integration and optimization of special customs supervision areas (hereinafter referred to as the plan). According to the requirements, the existing export processing zones, bonded logistics parks, cross-border industrial zones, bonded port areas and qualified bonded zones will be gradually integrated into comprehensive bonded zones; the newly established special customs supervision areas will be uniformly named as comprehensive bonded zones. Gradually unify the information management system of customs special supervision area and unify the supervision mode. At the same time, in combination with the implementation of the "three 100 million people" urbanization implementation plan, we will support the establishment of comprehensive bonded zones in qualified large and medium-sized cities in the central and western regions and Northeast China.

Policy comparison

China Free Trade Zone

Shanxi Taiyuan Wusu Comprehensive Bonded Zone

on September 4, 2012, Shanxi's first comprehensive bonded zone was officially approved by the State Council. According to the relevant person in charge of the Department of Commerce of Shanxi Province, the comprehensive bonded zone with an investment of 2.5 billion yuan and a total planning area of 2.94 square kilometers was approved, ending the history of Shanxi Province without special customs supervision area, marking that Shanxi Province has an important base to undertake the transfer of global high-tech industries and develop modern logistics industry, and Shanxi export-oriented enterprises can also enjoy many conveniences and benefits. when the bonded zone was approved, there were 38 processing trade enterprises with actual import and export business in Shanxi Province. With the continuous adjustment of export commodity structure, stainless steel has become the largest export product in Shanxi Province in 2011, and Foxconn's total import and export volume of mechanical and electrical products also accounts for 50% of the total import and export volume of mechanical and electrical products in Shanxi Province. Taiyuan city is located in the central part of Shanxi Province, and is also the capital of Shanxi Province. Taiyuan Wusu comprehensive bonded zone is adjacent to Taiyuan Wusu International Airport, Taiyuan railway marshalling station and Taiyuan Wusu interchange hub. It has the conditions of aviation, railway and highway comprehensive transportation, and has significant traffic advantages. the first comprehensive bonded zone is located in Taiyuan, which can change the situation that Shanxi Province can not carry out bonded processing, bonded storage, bonded logistics and other economic activities related to international trade for a long time, change the situation that Shanxi Province has no land port, and also help Shanxi's resource products and heavy industrial products to go to the whole country and the world with high efficiency.

Beijing Tianzhu Free Trade Zone

Beijing Tianzhu Comprehensive Bonded Zone passed the acceptance of the joint acceptance group of the State Council on July 29, 2009. Beijing Tianzhu comprehensive bonded zone was established in July 2008 with the approval of the State Council, covering an area of 5.94 square kilometers. In Shunyi Airport Economic Zone, it integrates the original airport bonded logistics park and processing zone, with several functions such as port clearance, bonded logistics, export processing, etc. Beijing Tianzhu Comprehensive Bonded Zone integrates the functions and policies of Tianzhu Export Processing Zone, airport bonded logistics center (type b), air cargo base and airport logistics base, realizing policy superposition and complementary advantages. Enterprises settled in Tianzhu comprehensive bonded zone can enjoy preferential policies such as tax, customs, national inspection and foreign exchange. No value-added tax and consumption tax shall be levied on goods transactions between enterprises in the zone. If enterprises in the zone trade with enterprises outside the zone, domestic goods entering the zone will be regarded as exports, and they can enjoy preferential export tax rebate. Beijing Tianzhu comprehensive bonded zone is the 10th Comprehensive Bonded Zone in China approved by the State Council