《【中英文对照版】市内免税店管理暂行办法.docx》由会员分享，可在线阅读，更多相关《【中英文对照版】市内免税店管理暂行办法.docx（21页珍藏版）》请在第壹文秘上搜索。
1、财政部、商务部、文化和旅游部、海关总署、税务总局关于完善市内免税店政策的通知(财关税(2024)19号)各省、自治区、直辖市、计划单列市财政厅（局）、商务主管部门、文化和旅游厅（局），海关总署广东分署、各直属海关，国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局、商务局、文化体育广电和旅游局：市内免税店管理暂行办法InterimMeasuresforthe/AdministrationofIn-cityDuty-FreeShops制定凯美：时段部雨务郃文化和旅游铎海美为香国犀也多.蓼局发文字号：豺关比(2024)19号公布。期：2024.03.20AffUff1.:2
2、024.10.01效力位除：部门视.近乜文件法规类别：把改嫁合规定ISWingAuthorityMiniaryofFinanceMiniStryofCommerceMiniaryofCu1.tureundTocirismGenera1.AdministruiionofCustomsSuKCTuxutionAdniinisiniiionDocumentNumber：No.192024oftheMinistr,ofFinanceDateIsmiwI：082n,1.*cunenhAreaof1.awGcncni1.ProvisionsonTaxationNoticebytheMinistryofFi
3、nance,theMinistryofCommerce,theMinistryofCu1.tureandTourism,theGenera1.AdministrationofCustomsandtheStateTaxationAdministrationofImprovingthePo1.iciesforIn-cityDuty-FreeShops(No.192024oftheMinistryofFinance)Thefinancedepartments(bureaus),commercedepartments,andcu1.tureandtourismdepartments(bureaus)o
4、fa1.1.provinces,autonomousregions,municipa1.itiesdirect1.yundertheCentra1.Government,andcitiesunderseparatestatep1.anning;theGuangdongBranchoftheGenera1.AdministrationofCustomsanda1.1.customsofficesdirect1.yundertheGenera1.AdministrationofCustoms;taxadministrationsoftheStateTaxationAdministrationina
5、1.1.provinces,autonomousregions,municipa1.itiesdirect1.yundertheCentra1.Government,andcitiesunderseparatestatep1.anning;andtheFinanceBureau,theCommerceBureau,andtheCu1.ture,Sports1RadioandTe1.evision,andTourismBureauofXinjiangProductionandConstructionCorps:TheMinistryofFinance,theMinistryofCommerce,
6、theMinistryofCu1.tureandTourism,theGenera1.AdministrationofCustomsandtheStateTaxationAdministrationhaveimprovedthepo1.iciesforin-cityduty-freeshops.Withtheapprova1.oftheStateCounci1.,youareherebynotifiedofre1.evantmattersasfo1.1.ows:I. TheInterimMeasuresfortheAdministrationofIncityDuty-FreeShops(her
7、einafterreferredtoastheMeasures,seeAnnex1)sha1.1.app1.ytosixin-cityduty-freeshopsinBeijing,Shanghai,Qingdao,Da1.ian,Xiamen,andSanyacurrent1.yoperatedbyChinaDutyFreeGroupCo.,1.td.fromthedatewhenthisNoticecomesintoforce.财政部、商务部、文化和旅游部、海关总署、税务总局研究完善了市内免税店政策，经国务院同意，现就有关事项通知如下：一、现由中国免税品（集团）有限责任公司经营的北京、上海
8、、青岛、大连、厦门、三亚等6家市内免税店，自本通知施行之日起适用市内免税店管理暂行办法（以下称办法，见附件1）。二、现由中国出国人员服务有限公司经营的北京、上海、青岛、大连、南京、重庆、合肥、南昌、昆明、杭州、郑州、哈尔滨等12家外汇商品免税店，以及现由中国港中旅资产经营有限公司经营的哈尔滨外汇商品免税店，自本通知施行之日起3个月内转型为市内免税店，经海关验收合格后开始营业，适用办法；到期未完成转型的外汇商品免税店，予以关闭，免税店原经营主体应当向海关申请终止经营并办理相关注销手续。II. 12foreignexchangegoodsduty-freeshopsinBeijing,Shangh
9、ai,Qingdao,Da1.ian,Nanjing,Chongqing,Hefei,Nanchang,Kunming,Hangzhou,Zhengzhou,andHarbincurrent1.yoperatedbyChinaNationa1.ServiceCorporation1.imitedforChinesePersonne1.WorkingAbroad,andtheforeignexchangegoodsduty-freeshopinHarbincurrent1.yoperatedbyChinaNationa1.Trave1.Service(HK)AssetsManagementCo.
10、,1.td.sha1.1.betransformedintoin-cityduty-freeshopswithinthreemonthsfromthedatewhenthisNoticecomesintoforceandcommencebusinessafterpassingtheacceptanceinspectionbytheCustoms,andbesubjecttotheMeasures;andtheforeignexchangegoodsduty-freeshopsthathavenotcomp1.etedthetransformationduringthespecifiedperi
11、odsha1.1.beshutdown,andtheformerbusinessentitiesoftheduty-freeshopssha1.1.app1.ytotheCustomsforterminationofbusinessoperationsandundergore1.evantcance1.1.ationforma1.ities.Noforeignexchangegoodsduty-freeshopsha1.1.besetupafterthisNoticecomesintoforce.(SeeAnnex2forthe1.istofexistingin-cityduty-freesh
12、opsandtheforeignexchangegoodsduty-freeshopsthatcanbetransformedintoin-cityduty-freeshops.)本通知施行后不再设立外汇商品免税店。（现有市内免税店和可转型为市内免税店的外汇商品免税店名单见附件2）III.Onein-cityduty-freeshopsha1.1.beestab1.ishedineachoftheeightcities,name1.y,Guangzhou,Chengd,Shenzhen,Tianjin,Wuhan,Xian,ChangshaandFuzhou,andbesubjecttothe
13、Measures.三、在广州、成都、深圳、天津、武汉、西安、长沙和福州等8个城市，各设立1家市内免税店，适用办法。A1.1.re1.evantdepartmentsarerequestedtoeffective1.yorganizetheimp1.ementationofpo1.iciesaccordingtothedivisionoffunctions.Twoyearsaftertheimp1.ementationoftheseMeasures,theMinistryofFinancesha1.1.assesstheimp1.ementationeffectsinconjunctionwit
14、htheMinistryofCommerce,theMinistryofCu1.tureandTourism,theGenera1.AdministrationofCustomsandtheStateTaxationAdministration.请各有关部门按照职责分工，做好政策组织实施工作。办法施行2年后，财政部将会同商务部、文化和旅游部、海关总署、税务总局对施行效果进行评估。ThisNeintoforceonOctober1,2024.本通知自2024年10月1日起施行。Annexes:1.InterimMeasuresfortheAdministration附件：1.市内免税店管理暂of
15、In-cityDuty-FreeShops行办法2.1.istofExistingIn-cityDuty-FreeShopsandtheForeignExchangeGoodsDuty-FreeShopsthatCanbeTransformedintoIn-cityDuty-FreeShops(Omitted)2.现有市内免机店和可转型为市内免税店的外汇商品免税店名单MinistryMinistryofofFinanceCommerce财政部商务部文化和旅游部海关总署税务总局MinistryofCu1.tureGenera1.AdministrationStateTaxationAdministrationandTourismofCustomsAugust20,2024Annex1InterimMeasuresfortheAdministrationofIn-cityDuty-FreeShopsArticle 1 Forthepurposesofregu1.atingtheadministrationofin-cityduty-freeshopsandpromotingthehea1.thyandor
