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Announcement No. 58 [2019] of the General Administration of Customs—Announcement on Issues Concerning the Formalities for the Filing of Royalty Tax Returns [Not Yet Effective]
海关总署公告2019年第58号――关于特许权使用费申报纳税手续有关问题的公告 [尚未生效]
【法宝引证码】

Announcement of the General Administration of Customs 

海关总署公告

(No. 58 [2019]) (2019年第58号)

Announcement on Issues Concerning the Formalities for the Filing of Royalty Tax Returns 关于特许权使用费申报纳税手续有关问题的公告
For the purpose of ensuring the effective filing of royalty tax returns, the relevant matters concerning the formalities for the filing of royalty tax returns are hereby announced as follows: 为做好特许权使用费申报纳税工作,现就特许权使用费申报纳税手续有关事项公告如下:
I. For the purpose of this Announcement, “royalties” means the royalties as prescribed in Article 51 of the Measures of the Customs of the People's Republic of China for the Determination of the Customs Value of Imported and Exported Goods (Order No. 213, GACC, hereinafter referred to as the “Value Determination Measures”); and “taxable royalties” means the royalties that shall be included in customs value according to the provisions of Articles 11, 13 and 14 of the Value Determination Measures.   一、本公告所称特许权使用费是指《中华人民共和国海关审定进出口货物完税价格办法》(海关总署令第213号公布,以下简称《审价办法》)第五十一条所规定的特许权使用费;应税特许权使用费是指按照《审价办法》第十一条、第十三条和第十四条规定,应计入完税价格的特许权使用费。
II. A taxpayer shall, when completing a customs declaration form, fill in the “Confirmation of Payment of Royalties” column to confirm whether there are taxable royalties. This column does not have to be filled in for exported goods and for goods under processing trade and bonded supervision (excluding bonded goods sold in domestic markets).   二、纳税义务人在填制报关单时,应当在“支付特许权使用费确认”栏目填报确认是否存在应税特许权使用费。出口货物、加工贸易及保税监管货物(内销保税货物除外)免予填报。
Where the buyer needs to pay directly or indirectly taxable royalties related to imported goods to the seller or a relevant party, no matter whether such royalties have been included in the price actually paid or payable for the imported goods, the “Confirmation of Payment of Royalties” column shall be filled in with “Yes.” 对于存在需向卖方或者有关方直接或者间接支付与进口货物有关的应税特许权使用费的,无论是否已包含在进口货物实付、应付价格中,都应在“支付特许权使用费确认”栏目填报“是”。
Where the buyer does not pay directly or indirectly taxable royalties related to imported goods to the seller or a relevant party, the “Confirmation of Payment of Royalties” column shall be filled in with “No.” 对于不存在向卖方或者有关方直接或者间接支付与进口货物有关的应税特许权使用费的,在“支付特许权使用费确认”栏目填报“否”。
III. Where a taxpayer has paid taxable royalties when the goods are declared for import, the amount that has been paid shall be filled in the “Incidentals” column, and is not required to be filled in the “Total Price” column. The Customs shall collect taxes on royalties at the tax rate and exchange rate for duty collection applicable on the day when Customs accepts the declaration of any goods for import.   三、纳税义务人在货物申报进口时已支付应税特许权使用费的,已支付的金额应填报在报关单“杂费”栏目,无需填报在“总价”栏目。海关按照接受货物申报进口之日适用的税率、计征汇率,对特许权使用费征收税款。
IV. Where a taxpayer fails to pay taxable royalties when goods are declared for import, it shall, within 30 days after each payment, undergo the formalities for the filing of tax returns with the Customs, and complete the Taxable Royalty Tax Return (see the Annex). In the customs declaration form, the “Supervisory Mode” column shall be filled in with “collection of tax after the payment of loyalties” (Code 9500), “Commodity Name” column shall be filled in with the original name of imported goods, “Commodity Code” column shall be filled in with the original code of imported goods, “Statutory Quality” column shall be filled in with “0.1,” “Total Price” name shall be filled in with the amount of taxable royalties in each payment, and “Gross Weight” column and “Net Weight” column shall be filled in with “1”.   四、纳税义务人在货物申报进口时未支付应税特许权使用费的,应在每次支付后的30日内向海关办理申报纳税手续,并填写《应税特许权使用费申报表》(见附件)。报关单“监管方式”栏目填报“特许权使用费后续征税”(代码9500),“商品名称”栏目填报原进口货物名称,“商品编码”栏目填报原进口货物编码,“法定数量”栏目填报“0.1”,“总价”栏目填报每次支付的应税特许权使用费金额,“毛重”和“净重”栏目填报“1”。
The Customs shall collect taxes on royalties at the tax rate and exchange rate for duty collection applicable on the day when the Customs accepts the handling of formalities for the filing of royalty tax return by a taxpayer. 海关按照接受纳税义务人办理特许权使用费申报纳税手续之日货物适用的税率、计征汇率,对特许权使用费征收税款。
V. Where any tax is underpaid or unpaid due to a taxpayer's failure to fill in the “Confirmation of Payment of Royalties” column according to the provisions of Article 2 of this Announcement, the Customs may, during the period from the date when taxes are paid or goods are released to the date when the Customs discovers the violation of provisions, impose a late payment penalty of 0.5‰ of the amount of underpaid or unpaid tax per day.   五、因纳税义务人未按照本公告第二条规定填报“支付特许权使用费确认”栏目造成少征或漏征税款的,海关可以自缴纳税款或者货物放行之日起至海关发现违反规定行为之日止,按日加收少征或者漏征税款万分之五的滞纳金。
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