1, different concepts.
Tariff is a kind of tax levied on importers and exporters by the customs established by the government when import and export commodities pass through the customs territory of a country.
Import duty refers to the tariff levied by the customs of the importing country on its importers when foreign goods are imported. Import duties are usually levied according to customs duties when foreign goods enter the customs territory. By imposing high import tariffs, importing countries can raise the prices of foreign imported goods, weaken the competitiveness of foreign imported goods in the domestic market, reduce or restrict the import of foreign goods, and thus protect their own economies.
2, the calculation method is different
The basic formula for calculating import tariff is: import tariff = dutiable price × import tariff rate.
Tariffs are divided into the following categories in different ways: ad valorem tax amount = taxable import and export goods quantity × unit duty-paid price × applicable tax rate.
The specific tax payable = the number of taxable imported goods × the tax amount of the customs unit.
The formula for calculating the mixed tax amount is: tax payable = quantity of taxable imported goods × tax amount of customs unit+quantity of taxable imported goods × duty paid price × applicable tax rate.
Slip quasi-payable tariff =T 1, 2×P× exchange rate.
3. Different meanings
Imposing tariffs is one of the ways for a government to increase its fiscal revenue, but with the continuous development of world trade, the proportion of tariffs in national fiscal revenue is declining. Every country will levy certain taxes according to the types and values of import and export commodities.
Its function is to raise the price of imported goods through taxation, reduce their market competitiveness and reduce the adverse impact on domestic products in the market. Tariff has the function of protecting domestic production, but its adverse effects are gradually emerging in the era of economic globalization. Mainly the impact on the employment rate.
Imposing import tax can increase the cost of imported goods, weaken their competitiveness in importing countries' markets and protect the production and economic development of imported goods. Therefore, in the international trade competition, import tax has always been regarded as an important and recognized means of protection. On the one hand, it has the functions of adjusting domestic market demand, adjusting market price and increasing national fiscal revenue.
On the other hand, it can also become a tariff barrier, hinder the development of international trade, make the products of domestic protected enterprises dependent, and lack the ability to explore and compete in the international market.
Legal basis:
People's Republic of China (PRC) Customs Law (202 1 Revision);
Chapter V Tariffs
Article 58 Temporary tariff reduction or exemption beyond the scope stipulated in Article 56 and Article 57, paragraph 1 of this Law shall be decided by the State Council.