To further improve the efficiency of tax payment, the original customs tax electronic payment system will be discontinued from October 1, 2018, and the new generation of tax electronic payment system will be fully launched. Enterprises can choose to pay customs taxes and fees through the counter or through the “single window” using the new generation of tax electronic payment system.
The types of taxes and fees that can be paid by the system currently include import and export tariffs, anti-dumping duties, countervailing duties, import link collection taxes, waste electrical and electronic product disposal funds, tax deferral interest, and payment fees. Enterprises that pay taxes and fees through the “single window” need to make the following preparations in advance:
(1) Users of China Electronic Port, obtain corporate legal person cards and operator cards, and complete user registration on the “single window” standard version. Only users who use the electronic port IC card to register the “single window” standard version can use the tax electronic payment system.
(2) Open an account at a commercial bank that has opened the new generation of tax payment services; a unified credit code must be registered at the commercial bank where the account is opened.
(3) Log in to the tax electronic payment system and sign a tripartite cooperation agreement on electronic payment with the customs and commercial banks.
After paying taxes by electronic payment, corporate consignors and consignees can download the electronic “Customs Special Payment Receipt” through the “Internet + Customs” integrated online service platform or the “Single Window” standard version, and can print the “Customs Special Payment Receipt” by themselves.