薛峰-关税优化助力石化“走出去”企业行稳致远_EN.pdf

1、Tax refund optimization helps petrochemical“go out”enterprises to achieve stability and long-term stabilityXue Feng2023.9.20.Keyword关税优化 Tariff optimizationHS编码 HS code报验状态 Inspection statusContent of communicationAnalysis of the import and export customs situation of petroleum and chemical enterpri

2、sesCoded management is the main mode for Chinese customs to supervise import and export goods.The main problems in the current export declaration process of petroleum and chemical enterprises123Achieve tariff optimization through accurate HS coding classification41.Import and export trade coded mana

3、gement modelGoodsThe HS code determines the tax rebate rate and whether it is necessary to apply for a commodity inspection or license.The practice of finance as the main body of tax refund responsibility The practice of finance as the main body of tax refund responsibility completely deviates from

4、the operating mechanism of tax refund,and completely deviates from the operating mechanism of tax refund,and eventually leads to the randomization of tax refundeventually leads to the randomization of tax refundChinaCustomsStateAdministrationof TaxationComplete tax refund!#$%&()(*$)+,*(+)-+./*012-#$

5、%&()(*$)+,*(+)-+./*012-Review,release(withhold)Refund with the customs release formThe tax shall come from the central TreasuryExport tax rebate is a general rule of international trade,not equivalent to subsidiesExport tax rebate is one of the important measures of the state to encourage exportsThe

6、 tax rate for determining the amount of export tax refund shall be determined by the commodity codeThe commodity code shall be determined by the enterprise itself in accordance with the commodity classification rulesSummary3.Operation essentials of export tax rebateCommunicationThe ContentAnalysis o