According to the tariff adjustment plan for 2021 just released by the Ministry of finance, China will implement a provisional import tax rate lower than the MFN tax rate for 883 commodities from January 1, 2021. Among them, 10 adjustment suggestions put forward by Shenzhen Customs on glass cover plate and aircraft engine shaft import were adopted.

It is understood that Shenzhen Customs has put forward 6 tax reduction suggestions on key parts, involving nuclear fuel assemblies, aircraft engine shafts, glass for mobile phone case protection and other commodities; Four tax items are proposed to be adjusted, involving gene sequencer, pomfret and other commodities. The adjustment will benefit relevant leading enterprises in Shenzhen and other places, and bring significant benefits to mobile phone manufacturing, aerospace, new energy vehicles and other fields.

According to the person in charge of the customs office of Shenzhen customs, Shenzhen Customs has identified key parts and enterprise classification disputes to reduce the cost of "returning to work and production" as key research areas in the two directions of macro service decision-making and solving practical problems; A special working group on tax and taxation research was set up. Combined with the characteristics of industries and enterprises in Shenzhen customs area, the policy was preached by the WeChat official account and video conference to the enterprises in the customs area, and the key enterprises were selected to go deep into the investigation and study.

Taking the glass for mobile phone protection as an example, if the imported glass is used in the front cover plate in the industry, it can enjoy the provisional tax rate of 3%, but if it is used in the rear cover plate, it will not enjoy the provisional tax rate. This causes difficulties in enterprise production management and cost control. According to the demands of enterprises and on the basis of in-depth research, Shenzhen Customs proposed that the front and rear cover plates of glass should be included in a unified tax number and enjoy the same tax rate. The proposal was adopted by the tariff implementation plan of 2021, which uniformly classifies the cover plate of mobile phone or tablet computer (including front cover and back cover) into one tax number with original glass, and can enjoy the preferential policy of 5% provisional tax rate. It is estimated that the policy can save more than 5 million yuan of direct costs for enterprises in one year