Question 2: What is a special tariff? Import Surtaxes (Import Surtaxes) Import surtaxes, also known as special tariffs, is the importing country in the imports of goods levied after the normal import tax, but also for some purposes, and then add part of the import tax, plus the part of the import tax, that is, import surtaxes. Import surtax is different from the import tax, not reflected in the Customs rules, and is set up for special purposes, the tax rate is often depending on the specific purpose of the levy and set. Generally temporary or one-time.
Question 3: What is the highest tariff? This question is not conditional enough, the normal tariff is the highest. This question is not enough conditions, the highest normal tariffs do not have a specific name, refers to a certain type of goods. Furthermore does it contain punitive tariffs, or anti-dumping tariffs? The lowest is also, the lowest is zero tariff, many high-tech products are zero tariff.
Question 4: What is the difference between the tariff amount and the duty-paid price? Customs duty amount is the taxpayer to import goods, the amount of tax should be paid only refers to the tariff. Tariff amount = duty-paid price × tariff rate
Duty-paid price refers to the Customs and Excise Department in accordance with the relevant provisions of the import and export of goods for the validation or valuation of goods through the valuation of the price determined that it is the basis for the Customs and Excise Department to collect tariffs. For example, a customs confirmed that a taxpayer imported goods duty-paid price of 100,000 yuan, the import tariff rate of 20%, then: the tax price of: 100,000 yuan
tariff amount: 100,000 × 20% = 20,000 yuan
Question 5: trade tariffs according to the method of levying
Ad valorem tariffs: according to the price of import and export goods as the standard levy tariffs
Ad valorem tariffs: according to the price of import and export goods as the standard levy tariffs. The tariffs are levied according to the price of imported and exported goods as a standard.
Quantitative tariffs: Quantitative tariffs are levied on the basis of the unit of measurement of the quantity of imported and exported goods (such as "tons", "boxes", "hundreds", etc.).
Mixed tariffs: mixed ad valorem and ad valorem tariffs on imported and exported goods according to various needs.
Selective tariff: refers to the same kind of goods in the tariff rules in the quantitative, ad valorem two tariff rates, in the tax levy to choose one of the more taxable tariffs, but also to choose a lesser amount of tax for the tax standard.
Sliding tariffs: tariff rates are set from low to high as the price of imported goods goes from high to low. Can play a role in stabilizing the price of imported goods.
Divided according to the flow of taxed goods
Import Duties
is the importing country's customs in the import of foreign goods, the normal tariffs levied on importers of their own country (Normal Duties).
Export Duties
Export Duties are duties levied on goods exported from the country at the time of shipment out of the country. The imposition of export duties increases the cost of exported goods and is not conducive to the competition of domestic goods in the international market.
Transit Duties
A transit duty is a tariff levied by a country on foreign goods passing through its customs territory.
Divided by Differential Treatment and Specific Circumstances
Most-Favored-Nation Tariff (Most-Favored-Nation treatment) and Ordinary Tariff (mon Tariff)
? The MFNT tariff applies to goods imported from countries or regions with which the country has signed the Most Favored Nation (MFN) principle
? Normal tariffs apply to goods imported from countries or territories with which the country does not have such a trade agreement
? Normal import duty is the most-favored-nation (MFN) duty.
Preferential Duty
? Preferential Duty refers to the special preferential low tariff or duty-free treatment granted by a country or economic group to all imports from certain countries
? There are reciprocal and non-reciprocal
? Reciprocal preferential tariffs typical: Commonwealth preferential system
? Non-reciprocal preferential tax archetype: the Lomé Convention
GSP Tariff (Generalized System of Preference)
? The three principles of the GSP
Universal, non-discriminatory, and non-reciprocal
? Basic Objectives of the GSP
① Increase export earnings of developing countries
② Promote industrialization of developing countries
? Main Programs of the GSP
① Provisions on Beneficiary Countries and Scope of Beneficiary Commodities
② Provisions on Country of Origin
Import Surtaxes
? Difference tax (Variable Levy)
That is, the difference tax, when the domestic price of a certain domestic product is higher than the price of similar imported goods, in order to protect the domestic production and the domestic market, in accordance with the difference between the domestic price and the price of imported goods levied tariffs, also known as the sliding tariffs, is the European Union agricultural products, "Gate Price ".
Anti-dumping Duties
? A kind of import surtax, 1979 "Tokyo Round" stipulates that "whenever a country's products to another over the export, the product export price is lower than the normal trade for domestic consumption of similar products comparable price, it is regarded as dumping", the normal comparable price. Wholesale prices in the domestic market of the exporting country
? Conditions: the existence of dumping behavior, the domestic industry to cause significant damage or threat or serious obstacles to the construction of a domestic industry. Counter-Vailling Duties
? Countervailing Duties or Compensatory Duties, is an additional tax on imports levied on imports of foreign goods that receive any bonus or subsidy, directly or indirectly
? Subsidy: means financial assistance provided by *** or any public *** agency to an enterprise and *** any form of income or price support for an exported product
? Conditions:
① imported goods receive direct or indirect subsidies from ***, and the imported goods are prohibited by the WTO
② is a subsidy to the country's established industry to cause significant damage or threaten or seriously impede the construction of a domestic industry
Tariff (Tariff) refers to the national authorization of the Customs and Excise Department on the entry and exit of the customs territory of the goods and goods ...... >>
Question 6: The difference between most-favored-nation (MFN) and ordinary import tariffs Normal import tariffs are usually categorized into two types: most-favored-nation (MFN) and ordinary tariffs. Most-favored-nation tax, adapted to the country with the country signed a trade agreement with the principle of most-favored-nation treatment of goods imported by the country or region; ordinary tax applies to the country with the country did not sign such a trade agreement with the country or region imported goods. The MFN rate is lower than the normal rate, and the difference between the two is often significant. Typically, the normal import tariff refers to the most-favored-nation (MFN) duty.
Most-favored-nation (MFN) treatment is a system commonly used in international economic and trade relations, also known as "non-discriminatory treatment". It usually refers to the granting by the contracting parties to each other of preferences, privileges or immunities in respect of commerce, navigation, customs duties, legal status of citizenship, etc., not less favorable than those now or hereafter accorded to any third country. The provision in the treaty providing for such treatment is called the "most-favored-nation clause".
Most-favored-nation (MFN) treatment can be divided into unconditional MFN treatment and conditional MFN treatment. The former means that all concessions granted by one of the contracting parties to a third country, now or in the future, shall apply to the other contracting party unconditionally, without compensation and automatically. The latter means that any preference now or in the future granted by one of the contracting parties to a third country shall be enjoyed by the other contracting party only if the other contracting party provides the same compensation.
The following countries are eligible for GSP: (these are the only ones, others are not)
Australia
Canada
Japan
Belarus*** and the Czech Republic*** and the Russian Federation
Kazakhstan
Polish People's Republic*** and the Russian Federation
The Czech Republic and the Russian Federation
The Czech Republic and the Russian Federation
The Russian Federation and the Russian Federation
The Russian Federation and the Russian Federation
The Russian Federation and the United States are the two most important countries in the world. Russian Federation
Ukraine
Turkey
Austria
Belgium
Denmark
Finland
France
Germany
Greece
Ireland
Italy
Luxembourg
Netherlands
Portugal
Germany
Greece
Ireland
Italy
Luxembourg
Netherlands <
Portugal
Spain
Sweden
United Kingdom
Poland
Question 7: What are tariffs about? Tariffs are taxes levied on imported and exported commodities that pass through a country's customs territory and are collected from the importing and exporting countries by customs authorities set up by ***.
It is based on the duty-paid value of imported goods for the tax base of the tax levied.
More than 100% is normal.
This is why some things are much cheaper abroad than at home, and the root of the profitability of smuggling.
Question 8: Is the normal tariff the most common method of taxation in the world? In real life, the tax on individuals and the tax on property and the object of tax distribution is the social surplus, the classification can be divided into: commodity tax, income tax and property tax three categories, which is the common method of classification in the world.
Question 9: What is the tax amount Our normal VAT payment calculation is to subtract the input tax amount from the output tax amount of the month, resulting in the amount of VAT payable this month, sometimes there will be input tax amount is greater than the output tax amount, that is, input tax credit is not complete, the tax credit is the amount of input tax amount is greater than the output tax amount of the previous month, you can carry over to the next period to continue to offset
Question 10: Customs import tariffs No, tariffs can only do the cost of amortization of the purchase cost, can not be deducted. Customs tariffs and value-added tax is the same time, you should find your handler to check. It is not possible to have a customs duty bill without a VAT bill. VAT single with the tax bill as normal write-off.