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Notice by the Ministry of Finance and the General Administration of Customs of Printing and Issuing the General-purpose Taxonomy of the Accounting Standards for Business Enterprises - Extended Taxonomy of the Special Customs Bills for Payment
[Effective]
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财政部、海关总署关于印发《企业会计准则通用分类标准海关专用缴款书扩展分类标准》的通知
[现行有效]
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| Notice by the Ministry of Finance and the General Administration of Customs of Printing and Issuing the General-purpose Taxonomy of the Accounting Standards for Business Enterprises - Extended Taxonomy of the Special Customs Bills for Payment | | 财政部、海关总署关于印发《企业会计准则通用分类标准海关专用缴款书扩展分类标准》的通知 |
| (No. 27 [2018] of the Ministry of Finance) | | （财会〔2018〕27号） |
| The public finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under separate state planning; the Public Finance Bureau of Xinjiang Production and Construction Corps; the Guangdong Branch of the General Administration of Customs (“GACC”), Special Commissioner's Offices of the GACC in Tianjin and Shanghai; and all customs offices and academies directly under the GACC; | | 各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团财政局，海关总署广东分署，天津、上海特派办，各直属海关、院校： |
For purposes of supporting the reform of printing the Special Customs Bills for Payment of the GACC, and advancing the development of information technology in enterprise accounting, the Ministry of Finance (“MoF”) and the GACC have developed the General-purpose Taxonomy of the Accounting Standards for Business Enterprises - Extended Taxonomy of the Special Customs Bills for Payment (hereinafter referred to as the “Extended Taxonomy of the Special Customs Bills for Payment”) in accordance with the series of national standards set forth in the Technical Regulations of Extensible Business Reporting Language (XBRL) (GB/T 25500-2010), the General-purpose Taxonomy of the Accounting Standards for Business Enterprises, and Announcement of the General Administration of Customs, Ministry of Finance, State Administration of Taxation, and State Archives Administration on Carrying out the Pilot Program of Printing the Special Customs Bills for Payment (Announcement No. 100 [2018] of the GACC, hereinafter referred to as the “Announcement”). The Taxonomy is hereby printed and issued to you to facilitate relevant enterprises', public institutions and software companies' choosing of the electronic version of the Special Customs Bills for Payment as the original accounting voucher and recording of the paperless accounting documents according to the requirements of this Announcement.
．．．．．． | | 为支持海关总署《海关专用缴款书》打印改革，提高企业会计信息化水平，财政部、海关总署根据《可扩展商业报告语言（XBRL）技术规范》（GB/T 25500-2010）系列国家标准、《企业会计准则通用分类标准》（2015版）和《海关总署 财政部 国家税务总局 国家档案局关于进行〈海关专用缴款书〉打印改革试点公告》（海关总署2018年公告第100号，以下简称《公告》），制定了企业会计准则通用分类标准海关专用缴款书扩展分类标准（以下简称海关扩展分类标准），现印发你们，以方便相关企事业单位和软件厂商按照《公告》要求，选择以电子《海关专用缴款书》作为会计原始凭证并完成无纸化会计档案归档。
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