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海关总署公告2018年第196号（关于推广加工贸易料件内销征税“自报自缴”的公告）
日期:2018年12月14日 浏览[127] 来源 [海关总署]

海关总署公告2018年第196号（关于推广加工贸易料件内销征税“自报自缴”的公告）

为推进税收征管改革，提升通关便利化水平，海关总署决定推广加工贸易料件内销征税自主申报、自行缴税。现将有关事项公告如下：

进出口企业、单位在办理加工贸易料件内销征税预录入时，选择“自报自缴”后，无需再录入“料件首次进口日期”，利用预录入系统的海关计税（费）服务工具计算应缴纳的相关税费，并对系统显示的税费计算结果进行确认，连同报关单预录入内容一并提交海关。

本公告自2019年1月1日起施行。

特此公告。


海关总署

2018年12月13日


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