I. Adjustment of tariff items
In order to meet the needs of social and economic development, scientific and technological progress, industrial structure adjustment, trade structure optimization, strengthening import and export management and coping with international trade disputes, the following adjustments were made in 211 on the premise of complying with the principle of listing items in the Harmonized System:
(1) 57 domestic subheads were added, mainly including: < p
2. In recent years, the import and export trade volume is relatively large, and domestic related industries focus on new lithium-ion battery cathode materials, flat steel balls, aluminum-plastic composite plates, aluminum-plated paper and other products.
3. Refine commodity classification, and further improve agricultural planting machinery such as grain seeder with tax structure and major plastic processing machinery such as injection blow molding machine.
4. Rare earth products such as ferroalloy containing rare earth elements and relays with voltage not exceeding 36V, starting from further strengthening import and export management such as monitoring, statistics, inspection and quarantine.
(2) due to the adjustment of commodity names and the correction of Chinese translation, 9 tax item names were revised.
(3) due to technical development, structural adjustment of tax items, inadaptability to import and export management and other reasons, four domestic tax items such as adzuki bean, CTP version, infrared or He-Ne laser film were deleted.
ii. adjustment of provisional import tax rate
according to the development of domestic economy, industry and technology and the needs of macro-control, the provisional import tax rate will continue to be imposed on 586 commodities. At the same time, taking into account the changes in domestic demand, technology and price, we have adjusted the scope of some commodities with provisional tax rates and cancelled some commodities with provisional tax rates. The details are as follows:
1. According to the principle of meeting the needs of domestic economic and social construction and development, while not affecting the production of related industries, 19 new commodities with lower import provisional tax rates were added. Such as propane, butane and other information commodities, titanium tape, optical fiber preform and other basic raw materials, high-definition cameras, polarizing plates for liquid crystal projectors, piezoelectric inkjet and other advanced equipment and key components.
2. Considering the factors such as technological progress, exchange rate and price changes, the scope of eight commodities with provisional tax rates, such as polyethylene, red or infrared laser films, laser printers, and LCD panels of 32 inches and above without backlight modules, has been adjusted.
3. Considering the increase of domestic demand and the price changes in the international market, the provisional tax rates of 13 commodities, such as tellurium, selenium, mask substrates and imaging modules, have been lowered.
4. Considering the expansion of domestic production capacity and the gradual improvement of product quality and technical level, the provisional tax rates of 11 commodities such as carbon fiber yarn, computer-to-plate machine and automatic winder have been appropriately raised.
5. In 211, eight commodities, such as supercharger for cars, bearings for wind power generation equipment, transmission parts and hydraulic power devices, will no longer be subject to the provisional import tax rate.
after the above adjustments, there were 637 items of goods subject to provisional tax rate in 211, with an average tax rate of about 4.5% and a preferential margin of 56%.
iii. adjustment of export tariffs
in p>211, export tariffs were based on the principle of maintaining stability. In order to cope with the international financial crisis and maintain steady and rapid economic development, temporary export tariffs are mainly imposed on products such as coal, crude oil, fertilizer and non-ferrous metals. In order to strengthen the management of rare earths, the export tariffs on neodymium and rare earth ferroalloys with new tax items were raised from 15% and 2% to 25% respectively. In order to ensure the demand for fertilizers for domestic agricultural production, seasonal export tariffs will continue to be levied on fertilizers such as urea and ammonium phosphate, but the benchmark price of export tariffs for fertilizers in off-season and off-season will be adjusted appropriately.
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