In order to implement the State Council's package of policies and measures to solidly stabilize the economy, promote the stability and improvement of foreign trade, and help stabilize the economy and industrial and supply chains, import and export enterprises and units are now required to proactively disclose violations of customs that affect tax collection before customs discovers it. Regulatory provisions on behaviors (hereinafter referred to as "tax-related violations"), and the relevant matters that have been promptly corrected in accordance with customs requirements are announced as follows:
1. Import and export enterprises and units proactively disclose tax-related violations, and have one of the following circumstances , no administrative penalty will be imposed:
(1) voluntarily disclose to the customs within six months from the date of the tax-related violations;
(2) report to the customs within six months from the date of the tax-related violations and one year Proactively disclose that the amount of missed or underpaid taxes accounts for less than 30% of the tax payable, or the amount of missed or underpaid taxes is less than RMB 1 million.
2. Import and export enterprises and units take the initiative to report their tax-related violations to the customs in writing and accept customs processing. If the customs determines that the voluntary disclosure will not impose administrative penalties, the import and export enterprises and units may apply to the customs for tax exemption or reduction in accordance with the law. Late payment fees . If the regulations are met, customs will grant exemptions.
3. Any act of voluntary disclosure by an import and export enterprise or unit that is subject to a warning or an administrative penalty of a fine of less than 1 million yuan by the customs will not be included in the records of the customs' determination of the credit status of the enterprise. If a high-level certified enterprise proactively discloses tax-related violations, the customs will not suspend the application of corresponding management measures to the enterprise during the investigation period.
4. If import and export enterprises or units voluntarily disclose the same tax-related violations to the customs again, the relevant provisions of this announcement will not apply.
5. If import and export enterprises or units voluntarily disclose to the customs, they must fill in the "Proactive Disclosure Report Form" (see attachment), attach account books, documents and other materials, and submit it to the customs at the place of declaration, actual import and export or registration place. Report.
This announcement is valid from July 1, 2022 to December 31, 2023. and Announcement No. 161 of 2019 of the General Administration of Customs are abolished at the same time.
is hereby announced.
General Administration of Customs
June 30, 2022
Source: Customs release
