For imported goods subject to ordinary tax rate as mentioned in the preceding paragraph, preferential tax rate may be applied with the special approval of the State Council Customs Tariff Commission. Where any country or region imposes discriminatory tariffs or gives other discriminatory treatment to imported goods originating in People's Republic of China (PRC), the customs may impose special tariffs on imported goods originating in that country or region. The types of goods subject to special tariffs, the tax rates and the starting and ending time shall be decided and promulgated by the the State Council Customs Tariff Commission.
Import and export goods shall be classified into appropriate tax numbers according to the classification principle stipulated in the Customs Import and Export Tariff, and taxed at the applicable tax rate.
Import and export goods shall be taxed at the tax rate implemented on the day when the consignee or consignor or their agent declares the import or export.
Before the arrival of imported goods, if they are declared with the approval of the customs, they shall be levied at the tax rate implemented on the day when the means of transport carrying the goods declare entry.
Tax payment and tax refund for import and export goods shall be subject to the tax rate implemented on the day when the import and export goods are first declared for import or export. The specific measures shall be formulated separately by the General Administration of Customs.
Two. Calculation method of import tariff The basic calculation formula of import tariff tax is:
Import duty = customs value × import tax rate
Please pay attention to the following points when calculating tariffs:
(1) Import tax is paid in RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the central parity of RMB foreign exchange announced by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. Foreign currencies not listed in the RMB foreign exchange quotation sheet shall be converted into RMB at the exchange rate determined by the state foreign exchange administration department.
(2) The customs value shall be calculated in RMB, rounded to RMB. After tax payment, the tax shall be calculated to minutes and rounded off as follows.
(3) One-ticket goods with tariffs below RMB 50 yuan are exempt from tax. The transaction price of imported goods has different price forms due to different trading conditions. Commonly used price terms are FOB, CIF and CIF. According to three commonly used price terms, this paper introduces the calculation of import tax with examples.
(4) If the declared price of imported goods transacted on CIF basis meets the requirements of "Transaction Price", the tax can be directly taxed.
(5) For imported goods traded on FOB and CFR terms, the declared price of the imported goods shall be converted into CIF price first, and then the tax shall be calculated according to the above procedures.
Three. The tariff reduction will be from 20 165438+ 10 in 2008. China will reduce the import tariff of 1 585, and the overall tariff level will be reduced from 9.8% to 7.5%. In order to adapt to industrial upgrading and reduce the cost of enterprises, this time, many industrial products needed by people's production and life were mainly reduced, including mechanical and electrical equipment, spare parts and raw materials. * * * The tax number 1585 is involved, and the average tax rate decreased from 10.5% to 7.8%, with an average decrease of about 26%.