It is not difficult to see that at present, China's import tariffs are high, by reducing tariffs, can be good news for cross-border e-commerce platforms, and further promote the development of China's cross-border e-commerce industry. First, how to calculate the duty-paid price of import tariffs 1, Definition: imported goods to the Customs audited transaction price based on the CIF price (i.e., the CIF price of goods) as the duty-paid price. CIF price includes the price of goods, plus the cost of goods delivered to the Chinese people *** and the State Customs territory before the input location of unloading and packing costs, freight, insurance and other labor costs, etc. 2, the formula for calculating import tariffs ad valorem import tariffs leviable amount = duty-paid price of imported goods (i.e., CIF) × ad valorem import tariffs; commonly used in the conversion of several prices: CIF = FOB + Freight + insurance premiums; CIF = (FOB + freight) / (1 - insurance premium rate). Second, import tariffs can be deducted? tariffs can not be deducted. Import tariffs should be included in the cost of imported materials, can not be deducted, import VAT can be deducted imported goods on behalf of the Customs levied tariffs are also not deductible, can only be deducted from the import link to pay the VAT. 1, according to the "on the strengthening of the import link VAT special payment book offset tax management notice" (GuoShuiFa 〔1996〕 No. 32) of the provisions of: (1) on the Customs levied on behalf of the import link VAT billing (1) For the VAT special payment book issued by the Customs on behalf of the importation of value-added tax with the name of two units, i.e., the name of both the agent importing unit and the name of the entrusted importing unit, only one of the units which has obtained the original of the special payment book will be allowed to offset the tax. (2) The entrusted importing unit which declares the tax deduction must provide the original of the special payment letter for VAT on behalf of the Customs, the entrusted agent contract and the payment voucher, otherwise, the input tax will not be deducted. 2. In accordance with the Circular of the State Administration of Taxation on the Adjustment of the Duration of the Credit Period of VAT Deduction Vouchers (Guoshuifan 〔2009〕 No. 617), the implementation of the special payment letter for VAT on Customs imports (hereinafter referred to as the customs payment letter) will be subject to the tax credit of the importing unit. (hereinafter referred to as the Customs Payment Certificate), general VAT taxpayers who have obtained the Customs Payment Certificates issued after January 1, 2010, shall apply for audit comparison by submitting the List of Customs Duty-paid Vouchers for Deduction (including paper information and electronic data) to the competent tax authorities within 180 days from the date of issuance of Customs Payment Certificates. The customs tariffs on imported automobiles have the following roles Third, what is the role of tariffs on imported cars since the accession to the WTO is said to be from the accession to the WTO in 2005 said the abolition of protective tariffs within 10 years, is not the abolition of tariffs, but only the abolition of protective tariffs, tariffs in the future will be lowered to less than 10% of the other members of the organization of the country is also still tariffs, the developed countries are also maintained at the current average tariff rate of 3.8%, and did not implement the real zero-tariffs. Protective tariffs are tariffs imposed by a country on imported goods to protect its industry and agriculture. Protective tariffs have a high rate, sometimes as high as several hundred percent, and are in effect equivalent to a ban on imports, thus achieving the purpose of protection. At present, although import licenses can be used, import quotas and other methods to directly restrict imports, as well as the use of dumping, capital export and other methods to break through the tariff restrictions, so that the role of protective tariffs is relatively reduced, but it is still one of the important measures to protect trade policy. In summary, the imported goods in foreign currency denominated transaction, by the Customs in accordance with the issuance of tax payment certificate on the date of the State Administration of Foreign Exchange announced the median price of the sale of the foreign exchange rate of the yuan converted into yuan
Legal objective:"The Chinese people's *** and the State's import and export tariffs regulations" Article 18 The duty-paid price of imported goods by the Customs in accordance with the conditions set out in paragraph 3 of this article Transaction price and the goods arrived in the Chinese people's *** and the Chinese people's Republic of the transportation and its related costs, insurance premiums before the importation and unloading of the place as the basis for examination and determination. The transaction price of imported goods refers to the total price paid or payable by the buyer to the seller for the importation of the goods at the time of the sale of the goods by the seller into the territory of the People's Republic of China, and adjusted in accordance with the provisions of Articles 19 and 20 of these Regulations, including the price paid directly and the price paid indirectly. Article 19 of the Regulations of the People's Republic of China on Import and Export Tariffs The following costs of imported goods shall be included in the duty-paid price: (1) commissions and brokerage fees other than commissions on the purchase of the goods borne by the buyer; (2) the cost of containers considered as a whole with the goods at the time of the examination and determination of the duty-paid price borne by the buyer; (6) the resale of the goods after importation, the disposal of such goods or the use of proceeds that the seller obtains, directly or indirectly, from the buyer. Proceeds.