1. Urban construction tax
(1) Taxpayer
Units and individuals who pay value-added tax and consumption tax in China.
(2) Tax rate
7% in urban areas;
5% in counties and towns;
1% in areas not in urban areas, counties or towns
(3) Tax calculation basis
1. Actual amount of value-added tax and consumption tax paid
2. Checked value-added tax and consumption tax
(four) payable Calculation of tax amount
Tax payable = Actual amount of value-added tax and consumption tax × applicable tax rate
(5) Tax incentives
As needed, the State Council shall respond to major public infrastructure construction, special industries and groups, and major emergencies. It may provide for the reduction or exemption of urban maintenance and construction tax and report it to the Standing Committee of the National People's Congress for the record.
(6) Tax payment link
The link for taxpayers to pay value-added tax and consumption tax
(7) Tax payment location
is generally the same as the location where taxpayers pay value-added tax and consumption tax
(8) Time of occurrence of tax obligation
Urban construction tax tax obligation The time of occurrence is consistent with value-added tax and consumption tax, and they are paid simultaneously with value-added tax and consumption tax respectively.
(9) The tax period
1 is consistent with the tax period for value-added tax and consumption tax respectively.
2. If there is no fixed period, the tax will be charged on a per-time basis.
2. Tobacco Leaf Tax Law
(1) The taxpayer
purchases tobacco leaves units within the territory of China.
(2) Scope of taxation
Air-cured tobacco leaves and flue-cured tobacco leaves
(3) Tax rate
Tobacco leaf tax implements a proportional tax rate, the tax rate is 20%
(4) Tax calculation basis
The total price actually paid for the purchase of tobacco leaves (including taxpayer payments Tobacco leaf purchase price and extra-price subsidies to tobacco leaf production and sales units and individuals (5) Calculation of tax payable
Tax payable = purchase price × (1+10%) × tax rate
(6) Time of occurrence of tax liability
On the day when the taxpayer purchases tobacco leaves,
(7) Tax payment place,
shall declare and pay tobacco tax to the place where the tobacco leaves are purchased.
(8) Tax deadline
is calculated on a monthly basis and must be declared and paid within 15 days from the end of the month.
3. Education fee surcharge and local education fee surcharge
(1) Collection rate
Education fee surcharge 3%
Local education fee surcharge 2%
(2) Collection scope
Units and individuals who actually pay value-added tax and consumption tax
(3) The levy is calculated based on
actual payment The amount of value-added tax and consumption tax is calculated and levied based on
(4) Tax period
shall be paid at the same time as value-added tax and consumption tax
(5) Calculation formula
Payable education surcharge or local education surcharge = actual paid value-added tax and consumption tax × collection ratio (3% or 2%)
(6) Exemption and exemption regulations
1. Products imported by customs will not be levied an education fee surcharge.
2. If a tax refund occurs due to the reduction or exemption of value-added tax or consumption tax, the collected education surcharge can be refunded at the same time. (However, if the value-added tax and consumption tax are refunded for exported products, the levied education surcharge will not be refunded.)
3. The National Major Water Conservancy Project Construction Fund is exempt from the education surcharge.
4. Starting from February 1, 2016, those with a monthly income of RMB 100,000 and a quarterly income of RMB 300,000 will be exempted from the education fee surcharge.
4. Tariff Law
(1) The goods and articles subject to taxation
are allowed to enter and exit the country. Goods refer to commercial goods; items refer to personal belongings carried by inbound passengers.
(2) Taxpayer
1. Consignee of imported goods
2. Consignor of exported goods
3. Owner and presumed owner of inbound and outbound items (carrier, recipient, sender or shipper, etc. )
(3) Tax rate
1) Tax rate setting
1, import tax rate: most-favored nation tax rate, agreement tax rate, preferential tax rate, ordinary tax rate, provisional tax rate, quota tax rate.
2, export tax rate
2) The tax rate applies to
1. Regular import and export: the tax rate on the date of declaration.
2. If the declaration is approved by the customs before arrival; if the declaration is not made but is sold by the customs in accordance with the law: the tax rate on the day of entry of the means of transportation shall be declared.
3. Import customs transit: refers to the tax rate declared by the place of shipment on the date of import.
4. Export transit: The place of departure declares the tax rate on the date of export.
5. If centralized declaration is implemented with the approval of the customs: the tax rate shall be declared on the day each time the goods are imported or exported.
6. If the violation needs to be pursued, the tax rate will be on the day when the violation occurs.
7. Bonded goods will not be shipped out of the country after approval; bonded warehousing goods will be transferred to the domestic market for sale; tax-reduced goods will be transferred or used for other purposes after approval ; For temporary inbound and outbound goods that do not need to pay taxes and will not be shipped out or into the country again; for leasing imported goods and paying taxes in installments: Fill in the tax rate on the date of the customs declaration form again.
(4) Calculation of tax payable
1, ad valorem tax payable
Customs duty = quantity of taxable import (export) goods × unit duty-paid price × tax rate
2, specific tax payable
tariff Tax amount = quantity of taxable import (export) goods × unit tax amount
3, compound tax payable
Tariff amount = Quantity of taxable import (export) goods × Unit goods tax amount + Quantity of taxable import (export) goods × Unit dutiable price × Tax rate
4, Sliding tax Tax amount
Tariff amount = Taxable import (Export) Quantity of exported goods
(5) Tax incentives
1) Cross-border e-commerce
1. Taxpayer - buyer.
2, collection and payment agent - e-commerce enterprise, trading platform or logistics enterprise.
3. Discount: Zero tax rate (70% for both increases and decreases) within the limit (5,000 yuan for a single transaction and 26,000 yuan for an individual annual transaction). If the amount exceeds the full amount, the tariff will be levied.
4. Returns: If you return goods within 30 days from the date of release, you can apply for a tax refund and adjust your personal annual transaction total.
2) Statutory exemption
1. A single shipment of goods with a tariff of less than 50 yuan is exempted.
2. Advertising materials and samples with no commercial value are exempt from tax.
3. Materials donated free of charge by foreign governments and international organizations are exempt from tax.
4. Fuel, materials and dietary supplies necessary for the journey are exempt.
5. Goods lost before release are exempt from tax.
6. Customs will consider tax reduction for goods damaged before release.
7. Tax reduction or exemption according to the international treaty .
3) Specific exemptions
1. Scientific and educational supplies, 2. Special supplies for the disabled. 3. Charitable donation of materials. 4. Major technical equipment.
4) Temporarily exempt from tax
1. Goods displayed or used in exhibitions, trade fairs and other similar activities.
2. Performance and competition supplies used in cultural and sports exchange activities.
3. Instruments, equipment and supplies used in news reporting, film and television shooting.
4. Instruments, equipment and supplies used in scientific research, teaching and medical activities.
5. Transportation and special vehicles used in the activities listed in the above 4 items.
6. Sample.
7. Instrument tools for installation, debugging, and testing equipment.
8. A container for holding goods.
9Other goods for non-commercial use.
(6) Collection management
1) Declaration time
1. Import: Within 14 days from the date of declaration of entry of the means of transportation.
2. Export: after arriving at the supervision area and 24 hours before loading.
2) The tax payment deadline
is within 15 days from the date when the payment form is filled in and issued.
Extension under special circumstances requires guarantee, and the extension shall not exceed 6 months.
3) Compulsory measures
1. Late payment fee: customs duty amount × 0.05% × number of days of late payment.
2. Compulsory collection: If no payment is made for three months from the expiration of the time limit, compulsory withholding or price change can be adopted upon approval.
4) Refund of overpayment:
1. Customs finds: refund at any time, no interest.
2. The taxpayer discovered: If refunded within 1 year, interest will be charged.
5) Complementary levy and pursuit of levy:
1. Supplementary levy: (The taxpayer has not violated any regulations) Within 1 year from the date of release.
2. Pursuance: (Taxpayer violates regulations) Late payment fees will be added within 3 years from the date of release.
6) Dispute review: Apply for review to the customs office above the level of tax collection within 60 days from the date of issuance of the payment note.
This article was originally created by "Taoyanshaoyu006". Welcome to follow and help you gain knowledge together!
