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Notice by the Ministry of Finance, the Ministry of Commerce, the Ministry of Culture and Tourism and Other Departments of Issuing the Interim Measures for the Administration of Port Exit Duty-free Shops [Effective]
财政部、商务部、文化和旅游部等关于印发《口岸出境免税店管理暂行办法》的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance, the Ministry of Commerce, the Ministry of Culture and Tourism, the General Administration of Customs and the State Taxation Administration of Issuing the Interim Measures for the Administration of Port Exit Duty-free Shops 

财政部、商务部、文化和旅游部、海关总署、税务总局关于印发《口岸出境免税店管理暂行办法》的通知

(No. 15 [2019] of the Ministry of Finance) (财关税〔2019〕15号)

The public finance departments (bureaus), commerce departments, tourism departments, and tax administrations of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Financial Bureau of Xinjiang Production and Construction Corps; the Guangdong Branch of the General Administration of Customs and all customs offices directly under the General Administration of Customs; and all local regulatory bureaus of the Ministry of Finance: 各省、自治区、直辖市、计划单列市财政厅(局)、商务主管部门、旅游主管部门、税务局,新疆生产建设兵团财政局,海关总署广东分署、各直属海关,财政部各地监管局:
For the purposes of implementing the decision of the CPC Central Committee and the State Council, administering port exit duty-free shops in a regulated manner, and promoting the healthy and orderly development of port exit duty-free shops, the Interim Measures for the Administration of Port Exit Duty-free Shops are hereby issued for your compliance and implementation. 为落实党中央、国务院决定,规范管理口岸出境免税店,促进口岸出境免税店健康有序发展,现印发《口岸出境免税店管理暂行办法》,请遵照执行。
Annex: Interim Measures for the Administration of Port Exit Duty-free Shops 附件:口岸出境免税店管理暂行办法
Ministry of Finance 财政部
Ministry of Commerce 商务部
Ministry of Culture and Tourism 文化和旅游部
General Administration of Customs 海关总署
State Taxation Administration 税务总局
May 17, 2019 2019年5月17日
Annex 附件
Interim Measures for the Administration of Port Exit Duty-free Shops 口岸出境免税店管理暂行办法
Article 1 For the purposes of regulating the administration of port exit duty-free shops, and promoting the healthy and orderly development of port exit duty-free shops, these Measures are developed in accordance with the relevant laws and regulations and China's policies on port exit duty-free shops.   第一条 为了规范口岸出境免税店管理工作,促进口岸出境免税店健康有序发展,根据有关法律法规和我国口岸出境免税店政策制定本办法。
Article 2 These Measures shall apply to the application for the formation and the approval of, the bidding for, and the operation and regulation of port exit duty-free shops within the territory of the People's Republic of China and other matters.   第二条 中华人民共和国境内口岸出境免税店的设立申请、审批、招标投标、经营、监管等事项适用本办法。
Article 3 For the purpose of these Measures, “port exit duty-free shops” means the shops established at airports, ports, stations and land exit ports to the outside world, and sell duty-free commodities to outbound passengers.   第三条 本办法所称口岸出境免税店,是指设立在对外开放的机场、港口、车站和陆路出境口岸,向出境旅客销售免税商品的商店。
Article 4 For the purpose of these Measures, “duty-free commodities” means the imported commodities that are exempt from customs duties and import taxes, and the domestically-produced commodities sold at port exit duty-free shops, to which tax (VAT or consumption tax) refund (exemption) policy applies.   第四条 本办法所称免税商品,是指免征关税、进口环节税的进口商品和实行退(免)税(增值税、消费税)进入口岸出境免税店销售的国产商品。
Article 5 The purchasers of duty-free commodities shall be travelers who have completed the exit formalities and are going to board a plane, ship or vehicle to any other country, or are on the outbound means of transport.   第五条 免税商品的销售对象,为已办妥出境手续,即将登机、上船、乘车前往境外及出境交通工具上的旅客。
Article 6 The state operates port exit duty-free shops by franchise. The state makes overall arrangements for the layout and construction of port exit duty-free shops. The layout and selection of sites for port exit duty-free shops shall, according to the flow of travelers entering or exiting the territory of China and in consideration of regional layout factors, meet the requirements for conserving resources, protecting environment, conducting orderly competition, avoiding wastes and facilitating regulation.   第六条 国家对口岸出境免税店实行特许经营。国家统筹安排口岸出境免税店的布局和建设。口岸出境免税店的布局选址应根据出入境旅客流量,结合区域布局因素,满足节约资源、保护环境、有序竞争、避免浪费、便于监管的要求。
Article 7 As for the quantity of port exit duty-free shops established and the ports where such shops are established, the local governments having jurisdiction over the ports or the Civil Aviation Administration of China shall file applications which shall be subject to approval by the Ministry of Finance in conjunction with the Ministry of Commerce, the Ministry of Culture and Tourism, the General Administration of Customs and the State Taxation Administration.   第七条 设立口岸出境免税店的数量、口岸,由口岸所属的地方政府或中国民用航空局提出申请,财政部会同商务部、文化和旅游部、海关总署、税务总局审批。
Article 8 The business scope of duty-free commodities shall be strictly limited to the types and varieties approved by the Customs.   第八条 免税商品的经营范围,严格限于海关核定的种类和品种。
Article 9 Unless it is otherwise provided for by the State Council, the regional and category restrictions on the operation of duty-free shops by the enterprises which are qualified for trading duty-free commodities as formerly approved by the State Council and have the performance of continuous operation of ports or urban entry and exit duty-free shops in the past five years shall be relaxed, and such enterprises shall be allowed to equally bid for the franchises of port exit duty-free shops. A port exit duty-free shop must be dominantly controlled by an enterprise which is qualified for trading duty-free commodities (holding more than 50% of the shares).   第九条 除国务院另有规定外,对原经国务院批准具有免税品经营资质,且近5年有连续经营口岸或市内进出境免税店业绩的企业,放开经营免税店的地域和类别限制,准予企业平等竞标口岸出境免税店经营权。口岸出境免税店必须由具有免税品经营资质的企业绝对控股(持股比例大于50%)。
Article 10 The business entities of port exit duty-free shops shall be determined by bid inviters or port owners through bidding. The ports where port entry or exit duty-free shops are to be established shall uniformly invite bids for such port entry or export duty-free shops. Whoever engages in bidding activities shall strictly abide by the provisions of the Bidding Law of the People's Republic of China, the Regulation on the Implementation of the Bidding Law of the People's Republic of China and other relevant laws and regulations. Where the conditions for bidding cannot be satisfied, for instance, the flow of travelers entering or exiting the territory of China is small or the area of the shop established is limited, or under any other special circumstance, an application may be filed and shall be subject to confirmation by the Ministry of Finance in conjunction with the relevant departments, and the business entity shall be determined through competitive negotiation or any other methods as prescribed in the Government Procurement Law of the People's Republic of China.   第十条 口岸出境免税店由招标人或口岸业主通过招标方式确定经营主体。设有口岸进、出境免税店的口岸应对口岸进、出境免税店统一招标。招标投标活动必须严格遵守《中华人民共和国招标投标法》《中华人民共和国招标投标法实施条例》等有关法律法规的规定。如果不具备招标条件,比如在进出境客流量较小、开店面积有限等特殊情况下,可提出申请,财政部会同有关部门核准,参照《中华人民共和国政府采购法》规定的竞争性谈判等其他方式确定经营主体。
Article 11 Bidding activities shall ensure the fair competition among enterprises that are qualified for engaging in the trading of duty-free commodities. The bid inviter may not set discriminatory clauses, include the contents that favor, restrict or exclude a bidder, or use a specific administrative area or specific performance as a condition for getting extra points or winning the bid.   第十一条 招标投标活动应当保证具有免税品经营资质的企业公平竞争。招标人不得设定歧视性条款,不得含有倾向、限制或排斥投标人的内容,不得以特定行政区域或者特定的业绩作为加分条件或者中标条件。
Different entities that have the same person in charge or have holding or management relationship with each other shall not participate in the submission of bids at the same stage or the same bid invitation project not divided into different stages. 单位负责人为同一人或者存在控股、管理关系的不同单位,不得参加同一标段投标或者未划分标段的同一招标项目投标。
Article 12 The rent ratios and commission levels of port exit duty-free shops shall be regulated in a reasonable manner so as to avoid one-sided pursuit of “winning of a bid by the bidder with the highest offer.” The proportion of financial indicator in bid evaluation shall not exceed 50%. “Financial indicator” means the price part of the bid, including but not limited to the guaranteed rent, and sales commission. The bid inviter shall determine the maximum bid price according to the existing rent and sales commission levels of similar site at the port, and issue it to the public. In principle, the unit price of rent shall not be higher than 1.5 times the average unit price of the duty-included retail/commercial rent of a domestic hall, and the sales commission shall not be higher than 1.2 times the average duty-included retail/commercial commission rate of a domestic hall.   第十二条 合理规范口岸出境免税店租金比例和提成水平,避免片面追求“价高者得”。财务指标在评标中占比不得超过50%。财务指标是指投标报价中的价格部分,包括但不限于保底租金、销售提成等。招标人应根据口岸同类场地现有的租金、销售提成水平来确定最高投标限价并对外公布。租金单价原则上不得高于国内厅含税零售商业租金平均单价的1.5倍;销售提成不得高于国内厅含税零售商业平均提成比例的1.2倍。
Article 13 The business capabilities of enterprises shall be considered in a comprehensive manner so as to select the business entities having sustainable development capabilities. The richness of the categories of products they sell, especially those other than cigarettes and liquors, shall be an important measurement indicator. The proportion of technical indicators in bid evaluation shall not be lower than 50%. In technical indicator scoring, shop layout and design planning account for 20%; brand investment attraction accounts for 30%; operating plan accounts for 20%; and marketing and customer service account for 30%. In the scoring of brand investment attraction, the proportion of cigarettes and liquors shall not exceed 50%.   第十三条 应综合考虑企业的经营能力,甄选具有可持续发展能力的经营主体。经营品类,尤其是烟酒以外品类的丰富程度应是重要衡量指标。技术指标在评标中占比不得低于50%。技术指标分值中,店铺布局和设计规划占比20%;品牌招商占比30%;运营计划占比20%;市场营销及顾客服务占比30%。品牌招商分值中,烟酒占比不得超过50%。
Article 14 The working procedures for bid evaluation shall be standardized. The bid evaluation process is divided into three stages, namely, preliminary examination of bidding documents, question clarification, and bid proposal presentation as well as comparison and evaluation. For the evaluation at each stage, an evaluation report shall be issued.   第十四条 规范评标工作程序。评标过程分为投标文件初审、问题澄清、讲标和比较评价三个阶段。每个阶段的评审应当出具评审报告。
Article 15 The bid winner may not compensate the bid inviter in a disguised way of return of decoration costs, return of after-tax profits, or development funds, among others. The bid inviter or its government may not compensate the bid winner in a disguised way of subsidies or financial returns, among others.   第十五条 中标人不得以装修费返还、税后利润返回、发展基金等方式对招标人进行变相补偿。招标人或所在政府不得通过补贴、财政返回等方式对中标人进行变相补偿。
Article 16 After the business entity of a port exit duty-free shop which is newly formed or whose operating contract expires is determined through bidding or confirmation, the operating period shall not exceed ten years. During the operation period, the business entity may not change without approval the business area determined when the port exit duty-free shop wins the bid. If it is necessary to expand the business area at the time of original approval, the bid inviter or the port owner shall file an application which shall be subject to confirmation by the Ministry of Finance in conjunction with relevant departments; and if it is necessary to reduce the business area at the time of original approval, the bid inviter or the port owner shall file an application and report it to the General Administration of Customs for confirmation. A contract may not be renewed automatically after its expiry, and a business entity shall be re-determined in accordance with the provisions of Article 10 of these Measures.   第十六条 新设立或经营合同到期的口岸出境免税店经营主体经招标或核准后,经营期限不超过10年。经营期间经营主体不得擅自变更口岸出境免税店中标时确定的经营面积。需扩大原批准时经营面积的,招标人或口岸业主需提出申请,财政部会同有关部门核准;需缩小原批准时经营面积的,招标人或口岸业主需提出申请报海关总署核准。协议到期后不得自动续约,应根据本办法第十条的规定重新确定经营主体。
Article 17 After reaching an agreement with a duty-free commodity trading enterprise through bidding or any other confirmed way, the bid inviter or the port owner shall undergo the recordation formalities with the Ministry of Finance, the Ministry of Commerce, the Ministry of Culture and Tourism, the General Administration of Customs, and the State Taxation Administration. The following materials shall be submitted at the time of recordation:   第十七条 招标人或口岸业主经招标或采用其他经核准的方式与免税品经营企业达成协议后,应按程序向财政部、商务部、文化和旅游部、海关总署、税务总局备案。备案时需提交以下材料:
(1) The business entity cooperation agreement (including the percentage of shares held by each shareholder, and the business relevancy and complementation of business entities, among others, unless it is a solely-funded duty-free shop). (一)经营主体合作协议(包括各股东持股比例、经营主体业务关联互补情况等。独资设立免税店除外);
(2) The basic information on a business entity (including the nature, business scope, production and operation, and assets and liabilities, among others, of the enterprise). (二)经营主体的基本情况(包括企业性质、营业范围、生产经营,资产负债等方面);
(3) The agreement on the formation of a port exit duty-free shop by the port and a business entity. (三)口岸与经营主体设立口岸出境免税店的协议。
Article 18 The operation of port exit duty-free shops by bid winners shall comply with the regulatory requirements put forward by the Customs, be approved by the Customs, and undergo the registration formalities.   第十八条 中标人经营口岸出境免税店应当符合海关监管要求,经海关批准,并办理注册手续。
Article 19 Where the equity structure, operating conditions or other basic information of a business entity undergoes any material change, the bid inviter or the port owner shall report to the Ministry of Finance, the Ministry of Commerce, the Ministry of Culture and Tourism, the General Administration of Customs and the State Taxation Administration under the relevant procedures. If the business entity holds 50% or less of the shares after the shareholding structure changes, the bid inviter for the port exit duty-free shop established upon approval or the port owner needs to undergo approval formalities anew and determine a business entity in accordance with the provisions of Articles 7, 10 and 18 of these Measures.   第十九条 经营主体的股权结构、经营状况等基本情况发生重大变化时,招标人或口岸业主应按程序向财政部、商务部、文化和旅游部、海关总署、税务总局报告。若股权结构变动后,经营主体持股比例小于等于50%,经批准设立的口岸出境免税店招标人或口岸业主需按照本办法第七条、第十条和第十八条的规定重新办理审批手续、确定经营主体。
Article 20 An airport owner or a bid inviter may not conclude an exclusive agreement preventing any other duty-free commodity trading enterprise from establishing a pick-up point for duty-free commodities with the bid winner, and the public finance department (bureau) of the province (autonomous region, or municipality directly under the Central Government) at the place where the airport is located shall conduct supervision and administration of the aforesaid circumstance.   第二十条 机场口岸业主或招标人不得与中标人签订阻止其他免税品经营企业在机场设立免税商品提货点的排他协议,口岸所在地的省(自治区、直辖市)财政厅(局)对上述情况进行监督和管理。
Article 21 From the date when the formation of a port exit duty-free shop is approved, the bid inviter or the port owner shall complete the bidding within six months. From the date when the operation of a port exit duty-free shop is approved by the Customs, a business entity shall complete the construction of the duty-free shop and commence business within one year. Where a port exit duty-free shop formed upon approval fails to be open for business during the aforesaid specified period without any good reason, or has suspended operation for one year or more, the bid inviter or the port owner shall undergo approval formalities anew and determine a business entity in accordance with the provisions of Articles 7, 10 and 18 of these Measures.   第二十一条 自批准设立口岸出境免税店之日起,招标人或口岸业主应当在6个月内完成招标。经营口岸出境免税店自海关批准之日起,经营主体应当在1年内完成免税店建设并开始营业。经批准设立的口岸出境免税店无正当理由未按照上述时限要求对外营业的,或者暂停经营1年以上的,招标人或口岸业主按照本办法第七条、第十条和第十八条的规定重新办理审批手续、确定经营主体。
Article 22 The public finance departments (bureaus) of provinces (autonomous regions and municipalities directly under the Central Government) at the places where ports are located shall perform the duties of administrative supervision over bidding, mainly including conducting supervision over the bid evaluation activities, being responsible for accepting complaints, and punishing violators of laws according to the law, among others. All local regulatory bureaus of the Ministry of Finance shall conduct the relevant regulation work according to the requirements put forward by the Ministry of Finance.   第二十二条 口岸所在地的省(自治区、直辖市)财政厅(局)对招标投标履行行政监督职责,主要包括对评标活动进行监督,负责受理投诉,对违法行为依法进行处罚等。财政部各地监管局按照财政部要求开展有关监管工作。
Article 23 Port exit duty-free shops shall pay franchise fees for duty-free commodities. The specific measures shall be governed by the relevant provisions issued by the Ministry of Finance.   第二十三条 口岸出境免税店应当缴纳免税商品特许经营费,具体办法按照财政部有关规定执行。
Article 24 The VAT and consumption tax exemption policies applicable to the duty-free commodities sold by port exit duty-free shops shall be developed separately by the State Taxation Administration in consultation with the Ministry of Finance.   第二十四条 口岸出境免税店销售的免税商品适用的增值税、消费税免税政策,相关管理办法由税务总局商财政部另行制定。
Article 25 The Ministry of Finance, the Ministry of Commerce, the Ministry of Culture and Tourism, the General Administration of Customs and the State Taxation Administration shall strengthen their mutual contacts and information exchanges, and, according to the division of duties, strengthen coordination and cooperation, and conduct effective administration of port exit duty-free shops.   第二十五条 财政部、商务部、文化和旅游部、海关总署、税务总局应加强相互联系和信息交换,并根据职责分工,加强协作配合,对口岸出境免税店工作实施有效管理。
Article 26 The Ministry of Finance, the Ministry of Commerce, the Ministry of Culture and Tourism, the General Administration of Customs and the State Taxation Administration may verify the operation of port exit duty-free shops on a regular basis; and, where any violations of the relevant laws, regulations or rules are found, the violators shall be punished according to the law.   第二十六条 财政部、商务部、文化和旅游部、海关总署、税务总局可以定期对口岸出境免税店经营情况进行核查,发现违反相关法律法规和规章制度的,依法予以处罚。
Article 27 These Measures shall come into force on the date of issuance. In case of any discrepancy between the former Notice of Issuing the Request for Instructions on Further Strengthening the Centralized and Unified Administration of Tax Exemption Business (No. 1 [2000], MOF) and these Measures, these Measures shall prevail.   第二十七条 本办法自发布之日起施行。原《关于印发<关于进一步加强免税业务集中统一管理的请示>的通知》(财外字〔2000〕1号)与本办法相冲突的内容,以本办法为准。
     
     
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