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海关总署令第124号(中华人民共和国海关进出口货物征税管理办法)(中英对照)IV

发布时间: 2018-07-12 15:02:31   作者:译聚网   来源: 中华人民共和国海关总署   浏览次数:
摘要: 为了保证国家税收政策的贯彻实施,加强海关税收管理,确保依法征税,保障国家税收,维 护纳税义务人的合法权益,根据《中华人...



第六十条 纳税义务人发现多缴纳税款的,自缴纳税款之日起1年内,可以向海关申请退还多

缴的税款并加算银行同期活期存款利息。


纳税义务人向海关申请退还税款及利息时, 应当提交下列材料:


(一)《退税申请书》(格式详见附件3);


(二)原税款缴款书和可以证明应予退税的材料。


第六十一条 已缴纳税款的进口货物,因品质或者规格原因原状退货复运出境的,纳税义务人


自缴纳税款之日起1年内,可以向海关申请退税。


纳税义务人向海关申请退税时,应当提交下列材料:


(一)《退税申请书》;


(二)原进口报关单、税款缴款书、发票;


(三)货物复运出境的出口报关单;


(四)收发货人双方关于退货的协议。

Article 60 Where a duty and/or tax payer discovers any overpaid duties and/or taxes, it may, within one (1) year as from the date on which the duties and/or taxes are 

paid, file an application with Customs for Customs to refund the overpaid duties 

and/or taxes and pay the current deposit interest of the corresponding period. 

When filing the application with Customs for Customs to refund the overpaid duties and/or taxes and pay the interest, the duty and/or tax payer shall submit the 

following materials: 

(a) the Duty/Tax Refund Application Form (see format in Annex 3); and 

(b) the original Duty/Tax Payment Record, and the materials that justify the refund. 


Article 61 Where any imported goods with duties and/or taxes paid are shipped in 

their original shape out of the Chinese mainland as returned goods due to the 

reason of quality or specification, the duty and/or tax payer may, within one (1) year 

as from the date on which the duties and/or taxes are paid, file an application with 

Customs for Customs to refund the duties and/or taxes. 

When filing the application with Customs for Customs to refund the duties and/or 

taxes, the duty and/or tax payer shall submit the following materials: 

(a) the Duty/Tax Refund Application Form; 

(b) the original import declaration form, the Duty/Tax Payment Record, and the 

invoice; 

(c) the export declaration form for shipping the goods out of the Chinese mainland; 

and 

(d) the agreement signed by and between the consigner and the consignee on 

returning the goods. 




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