[Tariff collection and management] check and recover taxes "three steps" is enough!
Customs inspection and tax collection process guide
Step 1: Sign for it!
After the completion of the inspection operation, after soliciting the will of the inspected person, the customs inspection department shall request the comprehensive business department of the local customs or the designated customs for assistance in carrying out the tax recovery, and the comprehensive business department shall notify the inspected person to go through the procedures of tax recovery and fill in the Notification Letter of the Customs for Supplementary Tax Collection (hereinafter referred to as the Notification Letter of Supplementary Tax Payment, with the format shown in the figure below). The inspected person shall sign and receive the Notice of Supplementary Tax after receiving the notice from the customs.
Step 2: Declare!
After signing and receiving the Notice of Tax payment, the inspected person shall initiate (confirm) the customs declaration form to be modified or the declaration supervision method to be "subsequent tax payment" (supervision code "9700") within 15 days.
Notes for declaration:
1. Paperless declaration is preferred;
2. Fill in the supervision method as "9700";
3. Fill in the port code according to the declaration port;
4. Fill in "cif" as the transaction method;
5. If the subsequent supplementary tax is caused by the change of goods value, fill in "0.1" for the legal quantity. If there is a second quantity, also fill in "0.1", and fill in the actual quantity if the specific tax is involved;
6. Mark "follow-up tax for inspection" in the column of "Remarks", and attach the number of inspection conclusion;
7. Upload the Inspection Conclusion and the scanned copy of the Notice of Supplementary Tax and other declaration materials in the attached documents column;
8. Other declared items shall be filled in according to the existing regulations.
Step 3: Pay!
After the inspected person completes the subsequent declaration of supplementary tax declaration form, the customs will review and confirm the relevant taxes and fees. If late payment fee and interest of delayed tax are involved, the customs will fill in the corresponding manual tax form. (Such deferred tax interest and late fee system cannot be calculated automatically, and the tax is generally paid by issuing manual tax forms.)
After the tax review and confirmation, the inspected person can pay tax online through the new generation of electronic payment system and print the tax payment form by himself (those involving manual tax forms need to be paid over the counter, and the customs will manually note according to the payment voucher).
After the completion of the above three-step process, the customs comprehensive business department will carry out the tax recovery results feedback to the inspection department, and the tax recovery operation is completed!
Don't worry, we also summarized the friends often asked questions, the following to answer one by one!
q1: What is the difference between tax collection and supplementary tax?
The difference between the two mainly lies in three aspects: whether it is illegal, time limit and late fee:
1. Tax collection: within 3 years from the date of payment of tax or the date of release of goods, if the taxpayer violates the provisions and causes the customs to undercollect or fail to collect tax, the tax collection shall apply. Those who collect the tax shall also charge a late fee of 0.5% of the tax undercollected or omitted on a daily basis from the date when the tax is paid or the goods are released to the date when the customs discovers the violation.
2. Payment of tax: within 1 year from the date of payment of tax or the date of release of goods, if the customs underlevies or neglects to collect tax due to non-violation of regulations by the taxpayer, the payment of tax shall be applied.
q2: What is the difference between tax underpayment and tax omission?
1. Undercollection: When the actual tax levied by the customs on import and export goods is less than the tax that should be levied, it is called undercollection.
2. Missed collection: The customs should have collected taxes on import and export goods but did not collect taxes, called missed collection.
q3: Why pay taxes through subsequent customs declarations?
For those who can recover taxes by modifying the original customs declaration data, the customs will generate tax information after modification, and the taxpayers will pay taxes directly. However, in practice, most of the inspection items cannot or is difficult to modify the original declaration form one by one, so the operation of paying tax is generally completed by declaring the subsequent declaration form of paying tax.
q4: How to determine the tax rate and exchange rate of the recovery tax?
The tax rate and exchange rate in effect on the date when the act of underlevying or omitting taxes occurs shall be applied to the tax accounting of the items of tax recovery and overlevying. If the date of occurrence of the act cannot be determined, the tax rate and exchange rate applied on the date when the customs discovers the act shall apply.
q5: Can the tax late fee of active disclosure be exempted?
According to Article 2 of the Announcement of the General Administration of Customs on Handling Matters Related to Tax-related Violations of the General Administration of Customs (Announcement No. 54, 2022 of the General Administration of Customs), import and export enterprises and units take the initiative to report their tax-related violations in writing to the customs and accept the treatment of the customs. If the customs determines that the disclosure is voluntary, no administrative punishment will be imposed. Import and export enterprises and units may apply to the customs for reduction or exemption of overdue taxes. If the provisions are met, the customs will grant a reduction or exemption.
q6: What if you think your legitimate rights and interests have been infringed?
In performing its duties, the customs must strictly enforce the law and accept supervision in accordance with its statutory functions and powers and procedures. If the administrative counterpart considers that the customs or its staff's acts of tax collection infringe upon its lawful rights and interests, it may report or bring a complaint in accordance with Article 80 of the Customs Law.