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Guangzhou Bonded Area Management Approach

Original Language Title: 广州市保税监管区域管理办法

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Regional management approach to the regulation of tax control in the wide states

(The 16th ordinary meeting of the Government of the Greater State of 21 May 2012 considered the adoption of the Decree No. 73 of 16 June 2012 of the People's Government Order No. 73 of 16 June 2012 for implementation effective 1 August 2012.

Article 1 promotes the construction and development of tax regulatory areas, plays a functional advantage and radiation-driven role in the tax regulatory area and expands external openness, in line with the relevant laws, regulations and regulations.

Article 2 refers to special regulatory areas, such as collateral zones, export processing zones, levies of levies, levies, levies, integrated tax zones, cross-border industrial parks, approved by the State Department.

Article 3. This approach applies to the planning, construction and management of tax control areas within the current city's administration.

Article IV provides for the integrated coordination of the current tax control area and guides the operation of the tax control area in the area of tax trade, tax processing, insurance logistics and the organization of this approach.

Relevant sectors such as development reform, planning, land, construction, transport, environmental protection, business and shores should contribute, within their respective responsibilities, to the development of tax regulatory areas.

Article 5 Management Committee in the area of tax regulation (hereinafter referred to as the Management Committee) is an institution of the Government of the Municipalities, representing the Government of the commune in the development and economic development of the tax regulatory area and performing the following duties:

(i) Implement laws, regulations, regulations and policies in the area of tax regulation, based on legislation, regulations, regulations and policy measures in the area of tax regulation;

(ii) Organizing regional economic development planning for the regulation of tax regulation and the development of relevant industrial policies and enabling measures to be carried out by the organization after the process;

(iii) Organizing the development of a regulatory regional development plan for the regulation of tax regulation, which is carried out by post-mission organizations responsible for land development and infrastructure development in the area;

(iv) To accept the commission of the relevant administration sectors, such as development reform, external trade, planning, land, construction and environmental protection, with the authority delegated to regulate the administration of the tax area;

(v) Coordination and support for the supervision of work related to the area of tax regulation in the relevant sectors, such as customs, tests, quarantine, maritime, foreign exchange management, business, tax, ports, civil aviation, and the extension of the regional operational functions of the tax regulation;

(vi) Promote the improvement of investment environment and public services in the area of insurance regulation and provide guidance and services to enterprises;

(vii) Implementation of other responsibilities conferred by the Government of the city and of other matters to be carried out by the Government of the city.

In accordance with the delegated authority of the relevant administration sector, the Management Committee may exercise the following management authority within the area of tax regulation:

(i) Development of investment management competencies, such as the approval, approval and documentation of investment projects commissioned by the executive branch;

(ii) The management authority of external investment enterprises commissioned by the UNCTAD administration, such as external trade management;

(iii) The land management authority delegated by the land administration sector, including the first instance of national land use transfers, the transfer of concessions, etc. construction projects for pre-land, the pre-trial report on nuclear construction projects, and matters relating to the identification of areas in conflict with the law;

(iv) Construction of management authority delegated by the administration sector, including construction engineering licences, preliminary design review of large-scale construction projects, approval of urban road designs, tender supervision, quality safety oversight of works, construction enterprises, survey design enterprises, supervision of market brokering services, etc.;

(v) Environmental protection law enforcement commissioned by the environmental protection administration and the establishment of management authority such as the project environmental impact evaluation document approval, including the organization of day-to-day oversight management, sewage charges, aggregate emission reductions, nuclear release licences, environmental monitoring, environmental response, etc.;

(vi) Other administrative departments, in consultation with the Management Committee, identify other managerial competencies that need to be delegated.

With regard to the administration of the administration, the Management Committee should be entrusted with the exercise of its management authority, a written letter of entrustment should be signed and specific elements of the matter are expressly entrusted in the letter of commission.

The Management Committee shall communicate the implementation of the delegated authority to the administrative management authority, and the administrative management entrusted shall guide and monitor the implementation of the management authority of the Management Committee.

Article 7. Regions of the area in which tax regulation is governed, the communes' governments should support the development, construction and industrial development of the tax regulatory area, and specialized work agencies can be designated to work in conjunction with the Management Committee.

Article 8. The establishment, extension and district adjustments in the tax regulatory area should be guided by the principle of savings of approximately-use areas, in line with overall land-use planning and urban overall planning.

The establishment, extension, regional adjustment and withdrawal of the tax regulatory area are governed by the relevant national provisions.

Article 9. The tax control area shall be designed in accordance with the planned area and scope approved by the State.

Details of control planning in the tax regulatory area are prepared by the Urban Planning Administration and by the Management Committee in accordance with the requirements of the overall urban planning and are reported to be implemented by the Government of the city.

Article 10 Regulatory areas can be constructed on the basis of operational operation and industrial development. The subject of the development of the tax regulatory area shall be structured and operated under the supervision and guidance of the Board, in accordance with the development planning of the tax regulatory area.

The area of controlled tax regulation, which is closed by the peripheral network, should be designed to provide necessary office conditions for the regulatory sector, such as customs, tests and sanitary facilities, as required by the special regulatory regional basis and regulatory facility inspection standards, and to ensure the availability of the water, electricity and communications lines required by the office.

Article 11. The Government of the city develops preferential policies and promotional measures to promote the development of the tax regulation region and supports the construction and development of tax regulatory areas in the areas of project, land, finance.

Article 12. The Management Committee shall, in accordance with the State's requirements for industrial development in the area of tax regulation, the industrial development strategy of the current market and the positioning of the regional functionality of the tax regulation, develop and publish industrial development policies in the area of tax regulation, direct projects that are appropriate for the development of the area, and strengthen guidance and services for the sector's enterprises.

The production operation in the tax regulation area should be in line with the industrial development policy orientations in the tax regulatory area.

Article 13. The Management Committee may establish specific funds for the development of industries and services that are consistent with the central functions of the tax regulation.

Article 14. State-owned land in the area of tax regulation is governed by the “payment of income” line, which is coordinated by the financial sector for the regulation of regional land development and infrastructure.

Article 15 encourages financial institutions and large enterprises to invest in or cooperate in the establishment of specialized investment funds for the enabling and investment development of industries and services that are consistent with the central functions of the tax regulation.

Article 16 should lead the establishment of a regional coordination mechanism for tax regulation in the city, to coordinate key issues related to the development and operation of the tax regulation region, and to enhance the efficiency and service levels of the overall gateway in the area of tax regulation through the use of the “gregate” coordination mechanism.

The Management Committee should lead the establishment of a regional regulatory coordination mechanism to coordinate the work and affairs of customs, tests, quarantine, bitral, maritime, foreign exchange management, tax, business and related operating services units within the current tax regulation area.

Article 17

(i) Support and synchronize innovative regulatory systems and models in regulatory sectors such as customs, testing and quarantine;

(ii) Promote the mutual recognition of the findings between different tax jurisdictions;

(iii) Promote corporate integrity and ratings between the different tax control regions and benefit from the corresponding facilitation measures;

(iv) Other promotion measures.

Article 18 Management committees should establish a system of statistical work to conduct systematic investigations, statistics, analyses of business production, trade, investment, effectiveness, development and development in the area of tax regulation, to submit statistical statements to provincial, municipal and external executive authorities and district, district-level government statistical institutions.

The executive authorities of the city should conduct a summary of statistics based on the statistical statements sent by the governing committees and use statistical data in accordance with the law.

The subject of the development of business in the tax regulatory area and the subject of statistical surveys such as enterprise in the area should be provided in a true, accurate, complete and timely manner, in accordance with the relevant provisions and the requirements of the Management Committee.

Article 19 Management committees should establish places that focus on administrative approval, clearance and clearance matters, introduce a system such as window receipt, centralized, time-bound and tracking services, and provide efficient and accessible services to enterprises in the area of tax regulation.

Article 20 shall support and assist the relevant administration in the performance of administrative law enforcement functions in accordance with the statutory procedures.

The Management Committee shall, at the request of the administration, harmonize the day-to-day administrative enforcement activities in the area of tax regulation. In the case of raid inspections, screening and emergency administrative law enforcement activities, the Management Committee should prepare advance cases with the relevant administrative departments to ensure timely and on-site enforcement by law enforcement officials.

Upon completion of law enforcement matters in the area of tax regulation, briefings should be provided to the Management Committee.

Article 21, the Management Committee shall organize the implementation and enhancement of information regionalization of tax regulation with relevant sectors such as shores, transport, science and technology and informationization at the municipal level to support the integration of public information resources in the tax control area through computer networking management through e-bank platforms in the wider State.

Article 2 governs the establishment of a centralized inspection area within the area of tax regulation, which is subject to inspection by regulatory authorities, such as customs, tests and quarantine, in accordance with their respective duties and actual needs.

Article 23 should support, cooperate and coordinate the establishment of joint inspection mechanisms by regulatory departments such as customs, testing and quarantine, to develop synergies and to work standards.

Article 24 should coordinate and cooperate with counterparts, customs, inspection, airfields, ports, etc., with a view to rationalizing the identification process and the identification methodology for the transfer of goods between the levies and the shores, and to building an efficient and construct environment.

Article 25 Customs, Test-Ban, Tax etc. should be based on the State's relevant provisions for the assessment of the level of integrity of enterprises in the area of tax regulation and the provision of appropriate facilitation measures for the evaluation of high-level enterprises.

Article 26

Article 27, staff members of the Management Committee and other organs, in violation of this approach, criminalizes abuse of their functions,ys of negligence, provocative fraud, by virtue of their tenure or administrative disposition by the inspectorate in accordance with the authority of management.

The twenty-eighth approach is implemented effective 1 August 2012.