Recently, upon review of the Goods and Services Tax Department of the State Taxation Administration, the Department of Tax Policy of the Ministry of Finance and the Free Trade Department of the General Administration of Customs, Shantou Comprehensive Bonded Zone has been approved to carry out the pilot project of VAT general taxpayer qualification, and filed the implementation plan thereof.

After carrying out the pilot project of general taxpayer qualification,the pilot enterprises in Shantou Comprehensive Bonded Zone will be shared both bonded and non-bonded identities. Except as otherwise provided by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration, the pilot enterprises are applicable to the laws and regulations on customs duties, VAT and consumption tax and other existing provisions outside the zone, thus solving the pain spots and difficulties that enterprises in the Comprehensive Bonded Zone cannot be included in China's VAT deduction chain due to not having the qualification of VAT general taxpayers, and then separate their connection with the domestic market. In the mean time, domestic purchase and sale businesses meeting the requirements can enter and leave the Comprehensive Bonded Zone according to the convenient management mode of non-bonded goods, which facilitates the enterprises to make better use of both international and domestic resources and expand the markets at home and abroad.

Source:Shantou Daily,Apr 18, 2021

　　汕头综保区在全省率先获批开展增值税一般纳税人资格试点

　　近日，国家税务总局货物和劳务税司、财政部税政司和海关总署自贸司审核同意，批准汕头综合保税区开展增值税一般纳税人资格试点，对汕头综合保税区增值税一般纳税人资格试点实施方案予以备案。

　　开展一般纳税人资格试点后，汕头综合保税区内试点企业具备保税、非保税双重身份，除财政部、海关总署、国家税务总局另有规定外，试点企业适用区外关税、增值税、消费税的法律、法规等现行规定，从而解决了综保区企业不具备增值税一般纳税人资格无法纳入国内增值税抵扣链条，割裂与国内市场联系的痛点难点问题。同时，符合规定的国内购销业务可以按非保税货物便捷管理模式进出综保区，便于企业更好利用国际国内两种资源，拓展国际国内两个市场。

来源：汕头日报 2021-4-18