{"id":"root","topic":"2026年化肥进口关税配额管理政策","children":[{"id":"1","topic":"政策依据","children":[{"id":"1-1","topic":"《中华人民共和国货物进出口管理条例》"},{"id":"1-2","topic":"《化肥进口关税配额管理暂行办法》"}]},{"id":"2","topic":"配额总量","children":[{"id":"2-1","topic":"总量：1365万吨","children":[{"id":"2-1-1","topic":"尿素：330万吨"},{"id":"2-1-2","topic":"磷酸氢二铵：690万吨"},{"id":"2-1-3","topic":"复合肥：345万吨"}]}]},{"id":"3","topic":"贸易类型配额","children":[{"id":"3-1","topic":"国营贸易","children":[{"id":"3-1-1","topic":"尿素：297万吨"},{"id":"3-1-2","topic":"磷酸氢二铵：352万吨"},{"id":"3-1-3","topic":"复合肥：176万吨"},{"id":"3-1-4","topic":"企业：中国中化、中国农资集团"}]},{"id":"3-2","topic":"非国营贸易","children":[{"id":"3-2-1","topic":"尿素：33万吨"},{"id":"3-2-2","topic":"磷酸氢二铵：338万吨"},{"id":"3-2-3","topic":"复合肥：169万吨"}]}]},{"id":"4","topic":"分配原则","children":[{"id":"4-1","topic":"先来先领"},{"id":"4-2","topic":"申请资格：工商注册且经营范围相符"}]},{"id":"5","topic":"申领方式与起始数量","children":[{"id":"5-1","topic":"方式：分次申领、先领先得"},{"id":"5-2","topic":"起始数量规则","children":[{"id":"5-2-1","topic":"以2025年起始量为基础"},{"id":"5-2-2","topic":"按2025年核销率调整","children":[{"id":"5-2-2-1","topic":"≥80%：+40%"},{"id":"5-2-2-2","topic":"50-79%：+20%"},{"id":"5-2-2-3","topic":"25-49%：不变"},{"id":"5-2-2-4","topic":"<25%：-50%"},{"id":"5-2-2-5","topic":"2025无申领：不变"},{"id":"5-2-2-6","topic":"新企业：2000吨"}]},{"id":"5-2-3","topic":"上下限：2000吨–50万吨"}]}]},{"id":"6","topic":"申领材料","children":[{"id":"6-1","topic":"申请表及承诺函"},{"id":"6-2","topic":"进口合同/代理合同"},{"id":"6-3","topic":"信用证或付汇凭证"},{"id":"6-4","topic":"提单或所有权凭证"},{"id":"6-5","topic":"其他要求材料"},{"id":"6-6","topic":"新企业附加：营业执照、代码、外资备案"}]},{"id":"7","topic":"申请与发放流程","children":[{"id":"7-1","topic":"受理机构：关税配额发证机构"},{"id":"7-2","topic":"时限：5个工作日签发"},{"id":"7-3","topic":"首次申领：向商务部行政事务大厅提交备案"}]},{"id":"8","topic":"《化肥进口关税配额证明》管理","children":[{"id":"8-1","topic":"有效期：3个月，≤2026-12-31"},{"id":"8-2","topic":"延期/变更：重新办理，旧证撤销"},{"id":"8-3","topic":"核销","children":[{"id":"8-3-1","topic":"预核销：报关后10个工作日"},{"id":"8-3-2","topic":"正式核销：清关后3个月内"},{"id":"8-3-3","topic":"延期付汇需说明并补单"}]},{"id":"8-4","topic":"退还：未使用证在到期后15个工作日退回"}]},{"id":"9","topic":"监督管理","children":[{"id":"9-1","topic":"主管：商务部配额许可证事务局"},{"id":"9-2","topic":"季度监测核销率","children":[{"id":"9-2-1","topic":"<25%：提醒→警示→扣减50%并暂停"},{"id":"9-2-2","topic":"全年核销率影响下一年起始量"}]},{"id":"9-3","topic":"剩余量≤20%时，每半月公布一次"}]},{"id":"10","topic":"企业责任与罚则","children":[{"id":"10-1","topic":"材料真实、合法经营"},{"id":"10-2","topic":"伪造/买卖证明：追究刑责"},{"id":"10-3","topic":"违规：3年内不受理申请"}]},{"id":"11","topic":"实施时间","children":[{"id":"11-1","topic":"2025-12-15起受理2026年配额申请"}]},{"id":"12","topic":"附件","children":[{"id":"12-1","topic":"附件1：税目税率表","children":[{"id":"12-1-1","topic":"尿素 31021000：1%"},{"id":"12-1-2","topic":"复合肥 31052000：1%"},{"id":"12-1-3","topic":"磷酸氢二铵 31053000：1%"}]},{"id":"12-2","topic":"附件2：发证机构名单（38家）","children":[{"id":"12-2-1","topic":"各省/自治区/直辖市商务厅（局）"},{"id":"12-2-2","topic":"计划单列市商务局"},{"id":"12-2-3","topic":"商务部配额许可证事务局"}]}]}]}

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