The most complete summary of tariff rates
(1) Tax rate setting and application
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[Tips]
(1) For imported goods taxed at ordinary tax rates, with special approval by the Customs Tariff Commission of the State Council , the most-favored-nation rate can be applied.
(2) The list of countries or regions subject to most-favored-nation tax rates, agreement tax rates, and preferential tax rates shall be determined by the Customs Tariff Commission of the State Council and implemented after approval by the State Council.
(3) Origin regulations: One of the main reasons for determining the country of origin of inbound goods is to facilitate the correct use of the tax rates in each column of the import tariff. Different tariff rates are applied to imported goods produced in different countries or regions. my country's origin regulations basically adopt two internationally common origin standards: "production standards for all origins" and "substantial processing standards". (★)
(2) Tax rate categories
① Ad valorem tax - uses the price or value of imported goods as the tax standard, and uses the percentage of the tax payable in the price or value of the goods as the tax rate. The higher the price, the higher the tax.
② Specific tax - uses the quantity, weight, volume, capacity and other measurement units of imported goods as the tax calculation standard. is like crude, beer and film .
③ Compound tax - is a method of calculating tariffs that uses both ad valorem and specific measures to levy on certain imported goods. such as video recorder, video player, video camera, digital camera, camcorder .
④Selective tax - is an application that has both ad valorem tax and specific tax rate set for a kind of imported goods. When is taxed, it is based on the price level. The selection tax is higher .
⑤ Sliding quasi-tax - is a method of calculating tariffs by setting the tariff rate from high to low and from low to high according to the price of imported goods.
(3) Provisional tax rate and tariff quota rate
If there is a provisional tax rate for imported goods subject to the most preferential tax rate, the provisional tax rate shall be applied. If there is a provisional tax rate for imported goods subject to preferential tax rates or agreement tax rates, a lower tax rate shall be applied.
[Example question·Multiple-choice question] Among the following commodities, the ones subject to quantity-based tariffs are ( ).
A. Crude oil
B. Video recorder
C. Beer
D. Film
[Answer] ACD
[Analysis] Option B: my country currently imposes compound taxes on imported goods such as video recorders and video players.
2. Export tariff rate
. special tariff - includes retaliatory tariffs, anti-dumping duties and countervailing duties, and protective tariffs .
. Application of tax rates (★)
(1) Import and export goods.
(2) If the imported goods are declared in advance with the approval of the customs before they arrive - the tax rate in effect on the date of declaration of entry by the means of transport carrying the goods shall apply.
Specific provisions on tariff rates
Specific situations | Applicable tax rates | |
Import and export goods | Applicable sea Customs accepts the tax rate in effect on the date the goods are declared for import or export. | |
Before the arrival of the imported goods, | that has been approved by the Customs and declared in advance shall be taxed according to the tax rate in effect on the date when the means of transport carrying the goods declare entry. | |
Import transit shipments For transported goods | , the tax rate in effect on the day when the customs at the place of shipment accepts the import declaration of the goods; if the goods are approved by the customs and declared in advance before arriving at the place of shipment, the tax rate in effect on the day when the means of transport carrying the goods arrives at the place of shipment is applicable. | |
Export transit goods | applicable The tax rate in effect on the date when the customs at the destination accepts the export declaration of the goods. | |
For import and export goods subject to centralized declaration with the approval of the customs, | shall be applicable to the tax rate in effect on the date when the customs accepts the declaration of the goods. | |
Because it exceeds the prescribed time limit. For imported goods that have not been declared and are sold by the customs in accordance with the law. | The tax rate that was implemented on the date when the means of transport carrying the goods declared entry | |
For import and export goods that need to recover taxes due to taxpayers' violation of regulations | The tax rate that is implemented on the day when the violation occurs tax rate; the date of occurrence does not If it is determined, the tax rate in effect on the day when the customs discovers the act will be applicable to bonded goods that have been declared for entry and released, tax exemption goods, leased goods or temporary entry and exit goods that have been declared for entry and exit and released under one of the following circumstances. Those who need to pay taxes: (1) Bonded goods will not be shipped out of the country after approval; (2 ) Bonded warehousing goods are transferred to the domestic market for sale; (3) tax-exempted goods are transferred or used for other purposes upon approval; (4) Temporary inbound and outbound goods that are temporarily exempted from payment of taxes will not be shipped out of the country upon approval. or entering the country; (5) leasing imported goods and paying taxes in installments | applies to customs and then accepts taxpayers The tax rate in effect on the date when you fill in the customs declaration form and declare tax and related procedures |
Supplementary collection and refund of import and export goods | Determine the applicable tax rate according to the above provisions |
[Example question·Multiple choice questions] Among the following statements about the application of my country's tariff rates, which one is correct? There are ( ).
A. Import and export goods subject to centralized declaration with the approval of the customs shall be taxed at the tax rate effective on the day when the customs accepts the declaration of the goods each time the goods are imported or exported.
B. Export transit goods shall be declared for export according to the destination customs acceptance of the goods. When the tax is paid in installments on leased imported equipment that is paid in installments, the tax will be taxed at the tax rate in effect on the date when the taxpayer first pays the tax.
D. Import If the instrument is declared in advance with the approval of the customs before it arrives, the tax will be levied according to the tax rate in effect on the date of declaration of entry by the means of transportation carrying the instrument.
[Answer] AD
[Analysis] Option B: Export transit goods will be accepted by the customs at the place of departure. The goods are taxed at the tax rate in effect on the date when the goods are declared for export; Option C: For leased imported goods with rent paid in installments, when tax is paid in installments, the tax rate in effect on the date when the customs accepts the taxpayer to fill in the customs declaration form again to declare tax and related procedures. .
If you have financial and taxation problems, please ask Jie Shuibao. If you have financial and taxation problems, please ask Jie Shuibao!
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