進口貨物滯報金的征收和核算管理
時間(TIME)：2021-03-06 06:26:40
海關(guān)總署公告2020年第10號
（關(guān)于滯報金票據(jù)電子化有關(guān)事宜的公告）
根據(jù)財政票據(jù)電子化改革有關(guān)要求，為加強海關(guān)進口貨物滯報金的征收和核算管理，決定滯報金征收啟用《中央非稅收入統(tǒng)一票據(jù)》電子票據(jù)?，F(xiàn)就有關(guān)事宜公告如下：
一、自2020年1月17日起，海關(guān)向進口貨物收貨人征收進口貨物滯報金時使用《中央非稅收入統(tǒng)一票據(jù)》，原《海關(guān)進口貨物滯報金專用票據(jù)》同時廢止。
二、自2020年1月17日起，海關(guān)業(yè)務(wù)現(xiàn)場不再打印滯報金票據(jù)，進口貨物收貨人繳納進口貨物滯報金后可通過國際貿(mào)易“單一窗口”標準版、“互聯(lián)網(wǎng)+海關(guān)”自行打印版式《中央非稅收入統(tǒng)一票據(jù)》。
海關(guān)總署
2020年1月17日
In accordance with the relevant requirements of the electronic reform of fiscal bills, and in order to strengthen the collection & accounting management of delayed declaration fees for Customs imported goods, it was decided to use the "Central non-tax revenue unified bills" electronic notes for the collection of delayed declaration fees. The relevant matters are hereby announced as follows:
1. Starting from January 17, 2020, the Customs will use the "Central non-tax revenue unified bills" when collecting fees for delayed declaration of imported goods from consignees of imported goods. The original "Customs Special Bills for Delayed Declaration of Imported Goods "shall be abolished at the same time.
2. Starting from January 17, 2020, the Customs Business Site will no longer print late payment receipts, and the consignee of imported goods can make the printed version of the "Central non-tax revenue unified bills" via www.singlewindow.cn and online.customs.gov.cn
