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自2010年7月1日起,海关在全国21个城市全面推广实施海关国际服务外包保税监管模式。针对哪些企业实施?海关对管理类别为B类(含)以上的服务外包企业在从事国际服务外包业务时进口的货物实施保税监管,其中,国家不予减免税的商品(见《海关总署2008年第65号公告》附件2和附件3)除外。服务外包企业是指《财政部国家税务总局商务部科技部国家发展改革委关于
Since July 1, 2010, the Customs has comprehensively promoted the implementation of customs bonded international service outsourcing supervision mode in 21 cities throughout the country. Which enterprises are to be implemented? Customs supervises the goods imported by the service outsourcing enterprises whose management category is Class B or above when they engage in international service outsourcing business. Among them, the goods that are exempt from tax deduction and exemption (see “GAC2008 Except Bulletin No. 65, Annex 2 and Annex 3). Service outsourcing enterprises refer to the ”Ministry of Finance, State Administration of Taxation, Ministry of Commerce, Ministry of Science and Technology, National Development and Reform Commission