What is the significance of importing and exporting donated materials？Many people think that this is the way of customs supervision, but in fact, the donated materials include many situations:
1.Donations mentioned in the announcement dated 102nd, 2015 apply to immune Code Disaster relief donations (801)。It should be noted here that the special new immune properties of the epidemic are epidemic prevention and control materials (930).。
2.For imported materials for poverty alleviation charity donated directly to China by overseas donors, the tax exemption code for poverty alleviation Charity is applicable (802).。
3.For collections imported from state-owned public collection units, the exemption code is public collection (698)。
4.The exemption codes of other donated imported materials are general tax (101), science and education supplies (401), disabled persons (413), and national approval exemption (898).。
Donated materials under customs supervision refer to imported materials that comply with the Interim Measures for Exemption of Import Duties on Charitable Donated Materials。Of course, other types of donations also have their own policy sources。
Therefore, in the use of export donations, ordinary donations do not exist with the "Tax exemption Certificate" declaration。Therefore, the supervision method should not be donated materials, but other free and duty-free import and export methods should be taxed according to regulations