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企业入园须知

[发布时间:2018-08-01 作者: 来源:昆明综合保税区]

IV. Notice to Enterprises

(一)适合入驻昆明综合保税区企业类型

(I) Types of enterprises suited to KMFTZ

1. 保税加工类企业。

1. Bonded processing enterprises

(1)成品全部外销模式。

(1) Enterprises with all products sold abroad

原料全部进口型。

Enterprises with all materials purchased from abroad

——企业原料来源与成品流向:生产原料全部来自境外,产品全部出口境外。

——Sources of materials and destinations of products: All materials are purchased from abroad, and all products are sold abroad.

——企业主要利用国外货物入区保税政策开展生产加工,可享受进口自用设备免税、进口原料保税等政策。

——Such enterprises mainly benefit from tax deposit refund policies on import goods, such as tax exemption on self-used import equipment, and tax deposit refund for import materials.

原料全部内购型。

Enterprises with all materials purchased domestically

——企业原料来源与成品流向:生产原料全部来自境内,产品全部出口境外。

——Sources of materials and destinations of products: All materials are purchased domestically, and all products are sold abroad.

——企业主要利用境内货物入区退税政策开展生产加工,可享受进口自用设备免税、国内采购原料退税等政策。

——Such enterprises mainly benefit from tax refund policies on domestically purchased goods, such as tax exemption on self-used import equipment, and tax refund for materials purchased domestically.

原料内外采购型。

Enterprises with materials purchased both domestically and from abroad

——企业原料来源与成品流向:生产原料部分来自境外,部分来自境内,产品全部出口境外。

——Sources of materials and destinations of products: Materials are partly purchased domestically and partly purchased from abroad, and all products are sold abroad.

——企业主要利用境外货物入区保税和境内货物入区退税政策开展生产加工,可享受进口自用设备免税、国内采购原料退税、进口原料保税等政策。

——Such enterprises mainly benefit from tax deposit refund policies on import goods, and tax refund policies on domestically purchased goods, such as tax exemption on self-used import equipment, tax refund for materials purchased domestically, and tax deposit refund for import materials.

(2)成品全部内销模式。

(2) Enterprises with all products sold domestically

原料全部进口型。

Enterprises with all materials purchased from abroad

——企业原料来源与成品流向:生产原料全部来自境外,产品全部内销,内销成品关税税率低于原料进口关税税率。

——Sources of materials and destinations of products: All materials are purchased from abroad, and all products are sold domestically. The duty rates on products sold domestically are lower than those on import materials.

——企业主要利用境外货物入区保税和成品出区按实际状态征税政策,可享受进口自用设备免税、进口原料保税等海关特殊监管区域税收优惠政策和成品内销按实际状态征税等政策。

——Such enterprises mainly benefit from tax deposit refund policies on import goods, and tax policies on goods according to their actual status, such as preferential tax policies (e.g. tax exemption on self-used import equipment, and tax deposit refund for import materials) offered in special customs surveillance zones (SCSZs), and tax on products sold domestically according to their actual status.

原料内外采购型。

Enterprises with materials purchased both domestically and from abroad

——企业原料来源与成品流向:生产原料部分或全部来自境内,成品全部内销,内销成品关税税率低于原料进口关税税率。

——Sources of materials and destinations of products: Materials are purchased totally or partly domestically, and all products are sold abroad. The duty rates on products sold domestically are lower than those on import materials.

——企业主要利用境外货物入区保税、境内货物入区退税和成品内销按实际状态征税政策,可享受自用进口设备免税、境内采购原料退税、进口原料保税等海关特殊监管区域税收优惠政策和成品内销按实际状态征税等政策。

——Such enterprises mainly benefit from tax deposit refund policies on import goods, ax refund policies on domestically purchased goods and ax policies on goods according to their actual status, such as preferential tax policies (e.g. tax exemption on self-used import equipment, tax refund for materials purchased domestically, and tax deposit refund for import materials) offered in SCSZs, and tax on products sold domestically according to their actual status.

(3)成品内外兼销模式。

(3) Enterprises with products sold domestically and abroad

原料来源多样型。

Enterprises with diverse sources of materials

——企业原料来源与成品流向:生产原料来自境外或境内,成品出口或内销,内销成品的关税税率低于原料进口关税税率。

——Sources of materials and destinations of products: Materials are purchased domestically or from abroad, and products are sold domestically or abroad. The duty rates on products sold domestically are lower than those on import materials.

——企业主要利用境外货物入区保税、境内货物入区退税和成品出区按实际状态征税政策,可享受自用进口设备免税、境内采购原料退税、进口原料保税等海关特殊监管区域税收优惠政策和成品内销按实际状态征税和区内企业免征增值税等政策。

——Such enterprises mainly benefit from tax deposit refund policies on import goods, and tax refund policies on domestically purchased goods, such as preferential tax policies (e.g. tax exemption on self-used import equipment, tax refund for materials purchased domestically, and tax deposit refund for import materials) offered in SCSZs , tax on products sold domestically according to their actual status, value-added tax exemption.

(4)成品内销结转模式。

(4) Enterprises with product transferred and sold domestically

1. 保税结转型。

1. Bonded product transfer enterprises  

——企业原料来源与成品流向:生产原料境外或境内,成品结转给境内加工贸易企业,或结转到另一个海关特殊监管区域、保税监管场所。

——Sources of materials and destinations of products: Materials are purchased domestically or from abroad, and products are transferred to domestic processing enterprises out of KMFTZ, or to other SCSZs or bonded surveillance places.

——企业主要利用境外货物入区保税、境内货物入区退税政策,可享受自用进口设备免税、境内采购原料退税、进口原料保税等海关特殊监管区域税收优惠政策和货物出区办理进口手续等政策。

——Such enterprises mainly benefit from tax deposit refund policies on import goods, and tax refund policies on domestically purchased goods, such as preferential tax policies (e.g. tax exemption on self-used import equipment, tax refund for materials purchased domestically, and tax deposit refund for import materials) offered in SCSZs, and import good registration when leaving the zone.

2. 保税物流类企业。

2. Bonded logistics enterprises

(1)出口集拼型。

(1) Enterprises with assembled products sold abroad

——企业货物来源与流向:货物全部来自境外或境内,在区内仓储,拆、集拼后全部出口境外。

——Sources and destinations of products: Products are purchased from abroad or domestically, and then sold abroad after being stored, disassembled and assembled at the zone.

——企业主要利用境外货物入区保税、境内货物入区退税、进口自用设备免税、区内企业免征增值税和区内保税货物无存储期要求等政策。

——Such enterprises mainly enjoys polices like tax deposit refund on import goods, tax refund on domestically purchased goods, tax exemption on self-used import equipment, value-added tax exemption, and unlimited goods storage.

(2)进口配送型。

(2) Enterprises with products distributed domestically

——企业货物来源与流向:货物全部来自境外或境内,在区内存储,拆、集拼后向境内配送。

——Sources and destinations of products: Products are purchased from abroad or domestically, and then distributed domestically after being stored, disassembled and assembled at the zone.

——企业主要利用境外货物入区保税、境内货物入区退税、进口自用设备免税、区内企业免征增值税和区内保税货物无存储期要求等政策。

——Such enterprises mainly enjoys polices like tax deposit refund on import goods, tax refund on domestically purchased goods, tax exemption on self-used import equipment, value-added tax exemption, and unlimited goods storage.

(3)简单加工型。

(3) Simple processing enterprises

——企业货物来源与流向:货物来自境外或境内,在区内开展刷唛、分拣、分装、改换包装等流通性简单加工后再出口境外或进口到境内。

——Sources and destinations of products: Products are purchased from abroad or domestically, and then sold abroad or distributed domestically after being simply marked, sorted, sub-packaged and repackaged.

——企业主要利用境外货物入区保税、境内货物入区退税、进口自用设备免税、区内企业免征增值税和区内保税货物无存储期要求等政策。

——Such enterprises mainly enjoys polices like tax deposit refund on import goods, tax refund on domestically purchased goods, tax exemption on self-used import equipment, value-added tax exemption, and unlimited goods storage.

(4)国内结转型。

(4) Enterprises with goods transferred domestically

——企业货物来源与流向:货物全部来自境内,在区内存储后,再全部进口到境内。

——Sources and destinations of products: Products are purchased domestically, and then transferred domestically after being stored at the zone.

——企业主要利用境内货物入区退税、区内保税货物无存储期要求、货物出区办理进口手续等政策。

——Such enterprises mainly benefit from tax refund policies on domestically purchased goods, unlimited goods storage, and import good registration when leaving the zone.

(5)物流综合型。

(5) Comprehensive logistics enterprises

——企业货物来源与流向:货物来自境外或境内,在区内存储,或拆、集拼,或开展刷唛、分拣、分装、改换包装等流通性简单加工后,再出口到境外或进口到境内,或结转到其他海关特殊监管区域、保税监管场所。

——Sources and destinations of products: Products are purchased from abroad or domestically, and then sold abroad or distributed domestically, or transferred to other SCSZs or bonded surveillance places after being simply disassembled and assembled, or being marked, sorted, sub-packaged and repackaged.

——企业主要利用境外货物入区保税、境内货物入区退税、进口自用设备免税、区内企业免征增值税和区内保税货物无存储期要求、货物出区办理进口手续等政策。

——Such enterprises mainly enjoy preferential policies like tax deposit refund on import goods, tax refund on domestically purchased goods, tax exemption on self-used import equipment, value-added tax exemption, unlimited goods storage, and import good registration when leaving the zone.

3. 保税服务类企业

3. Bonded service enterprises

(1)研发、检测、维修型。

(1) Enterprises providing R&D, detection and maintenance services

——企业业务类型:企业在区内开展研发、检测以及出口产品售后维修业务。

——Business type: Such enterprises provide R&D, detection and import product maintenance services at the zone.

——企业主要利用进口自用设备及维修零部件免税、境外货物入区保税、境内货物入区退税和区内企业免征增值税等政策。

——Such enterprises mainly enjoy preferential policies like tax exemption on self-used import equipment and maintenance parts, tax deposit refund on import goods, tax refund on domestically purchased goods, and value-added tax exemption.

(2)保税展示型。

(2) Bonded exhibition enterprises

——企业业务类型:企业在海关特殊监管区域内或经海关批准的区外特定场所,开展进口商品展示活动。

——Business type: Such enterprises exhibit import products at SCSZs or specified places out of KMFTZ approved by the customs.

——企业主要利用境外货物入区保税等政策。

——Such enterprises mainly enjoy preferential policies like tax deposit refund on import goods.

(3)服务外包型

(3) Service outsourcing enterprises

——企业业务类型:企业在海关特殊监管区域内开展 有关信息技术外包服务(ITO)、业务流程外包服务(BPO)等业务以及有关外包设备的维护。

——Business type: Such enterprises provide IT outsourcing (ITO), business process outsourcing (BPO), and equipment maintenance services at SCSZs.

——企业主要利用进口自用设备及维修零部件免税、区内企业免征增值税等政策。

——Such enterprises mainly enjoy preferential policies like tax exemption on self-used import equipment and maintenance parts, and value-added tax exemption.

(4)其他服务型。

(4) Other service enterprises

——经海关总署批准,区内企业可以在国家相关政策明确的前提下,开展期货保税交割、融资租赁以及其他新型保税服务业务试点。

——Such enterprises may provide pilot bonded futures delivery service, finance lease service, and other new bonded services according to national policies upon the approval of the General Administration of Customs.

——企业主要利用境外货物入区保税和区内企业免征增值税以及其他相关政策。

——Such enterprises mainly enjoys preferential policies like tax deposit refund on import goods, and value-added tax exemption.

(二)不适合入驻昆明综合保税区企业类型

(II) Types of enterprises not suited to KMFTZ

1. 内销成品高税率型企业

1. Enterprises with highly taxed products sold domestically

以面向国内市场内销征税进口为主,且成品进口关税税率高于原料进口关税税率的生产加工型企业。

Such enterprises are processors or manufacturers that use import materials and sell products domestically. The duty rates on their products are higher than those on their import materials.

2. 非保税企业

2. Non-bonded enterprises

主要经营以非保税业务为主的企业。

Such enterprises are mainly engaged in non-bonded business.

3. 主要原料是国内原料并征收高额出口关税(或实施出口贸易管制)的生产型企业。

3. Manufacturing enterprises mainly using domestically purchased materials, and selling highly taxed products abroad due to export control

4. 生产加工高耗能、高污染和资源性产品等不符合国家产业政策发展要求的产品,以及其他列入加工贸易禁止类目录的商品的生产加工型企业。

4. Enterprises manufacturing or processing energy-intensive, highly polluted, or resource-intensive products not encouraged by industry policies, or products in the catalogue of prohibited processed products


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