自由贸易试验区第五批“最佳实践案例”：6.进口转关货物内河运费不计入完税价格审价机制创新

Core Viewpoint - The Hunan Free Trade Zone's Yueyang area has introduced innovative measures to calculate inland transportation costs, addressing the challenges faced by domestic import enterprises in deducting inland freight from taxable prices, thereby reducing their tax burden compared to foreign trade enterprises [1][2]. Group 1: Main Practices - Scientific calculation of inland freight costs has been implemented, allowing for the separation of international and inland freight costs, which were previously combined, leading to higher tax liabilities for importers [2]. - The declaration process has been simplified by allowing importers to declare inland freight costs based on a unified standard determined by a third-party accounting firm, rather than requiring individual invoices for each shipment [3]. - Enhanced oversight throughout the process includes a commitment system for importers, on-site verification, and regular risk assessments to monitor price fluctuations and ensure compliance [4]. Group 2: Practical Effects - The innovation has effectively reduced costs for enterprises, with savings of 950 yuan per container of frozen meat and approximately 380 yuan per container of grain [5]. - Since the pilot program began in October 2021, 119 enterprises have participated, resulting in a total deduction of inland freight costs amounting to 59 million yuan and tax savings of 7.345 million yuan [5].