Based on China's accession to the World Trade Organization commitments, China has two hundred and sixty-five tariff lines of information technology products have all implemented zero tariffs, China has not adjusted the most-favored-nation (MFN) tariffs on other electronic products, only part of the consumer electronic products, components and some electronic products dedicated to the import of raw materials and tariffs for the tentative tariffs and tariff line Adjustment; according to China's free trade area agreements with the countries concerned, further reducing the agreement tariff rates of some electronic products; according to the Mainland and Hong Kong, Macao closer economic and trade relations with the arrangements for the origin of Hong Kong and Macao region and the completion of the standard of origin approved by the implementation of zero tariffs on some electronic products; continue to 9 non-full tariffs of information technology products zero tariffs on the implementation of customs verification and management.
Two, part of the electronic products and electronic products and raw materials for the adjustment of the provisional tariff rate
In order to promote scientific and technological progress, enterprise innovation and electronic product industry chain to the core product extension, China has added the production of TFT-LCD liquid crystal display backlight module optical components, LCD backlight module with cold cathode lamps, liquid crystal Display with the original plate glass, LCD glass substrates and manufacturing flat panel displays with ultrasonic cleaning devices and other parts and components of the temporary import tariff rate; continue to LCD panels, plasma components and their parts, optical flat glass (thickness of 0.7 mm or less), the production of plasma modules with a high strain point of glass (strain point at 550 degrees Celsius and above), conductive glass, quartz glass (flatness less than or equal to), and the production of 1 micron) and the production of plasma display with silver electrode paste, dielectric paste, masking paste, phosphor paste and other flat panel display production parts, raw materials, the implementation of the provisional tax rate; in addition, there are new royalty certificates (including software upgrade licenses, software user licenses, etc.), printed with automatic data processing equipment with the program of the paper, the contact image sensors (scanning head), thermal print head The provisional import tariff rates for 2008 for electronic products such as magnetic tape-type broadcast-quality video recorders, optical disk-type broadcast-quality video recorders, radio radios and parts thereof for combination machines.
Legal basis:
The Law of the People's Republic of China on Administration of Tax Collection
Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the behavior of tax collection and payment, safeguarding the state's tax revenues, protecting the lawful rights and interests of taxpayers, and promoting the development of economy and society.
Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by the tax authorities in accordance with the law.
Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes shall be carried out in accordance with the provisions of the law; where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations formulated by the State Council.
No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.
Article 4 The laws and administrative regulations formulate the tax obligations of units and individuals as taxpayers.
Laws and administrative regulations formulate the obligation to withhold and pay, collect and pay taxes on behalf of units and individuals as withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.