Introduction: According to different collection objects and different country sources of goods, tariffs can be divided into different types. What specific types can they be divided into? Please refer to the introduction of this article for details:
(1) Tariffs classified according to the object of collection can be divided into regular taxes and special taxes.
1. Positive taxes include import tax, export tax and transit tax. (1) Import duty: it is the tariff levied by the customs on imported goods and articles. Import tax can be divided into positive tax and additional tax. Positive tax is the tariff levied according to the statutory tax rate of tariff; In addition, the additional tax is levied. After China's entry into WTO, on January 1, 22, the tax rates of import tariff items were adjusted again, increasing the total number of tax items to 7,316, of which the tax rates of 5,332 items were reduced to varying degrees. Import tax is one of the most important tariffs. In many countries that have abolished export tax and transit tax, import tax is the only tariff. (2) Export tax: it is the tariff levied by the customs on exported goods and articles. At present, most countries in the world do not levy export taxes. In the export tariff of 22, China only levied export tax on a small number of important export commodities related to the national economy and people's livelihood. There are 36 tax items, of which 23 tax items are subject to provisional export tax rate, and the rest are not taxed. (3) Transit tax: it is a tariff levied on foreign goods transported to another country through their own borders. At present, most countries in the world do not levy transit tax, and neither does China.
2. Special tariffs Special tariffs are tariffs imposed on imported goods and articles for a specific purpose. Common special tariffs are: (1) Anti-dumping duty: an import surcharge levied on imported goods subject to commodity dumping. (2) Countervailing duty: It is an import surcharge levied on imported goods and articles that directly or indirectly receive bonuses or subsidies. According to the regulations of our government, if any country or region imposes discriminatory tariffs or gives other discriminatory treatment on its imported goods originating in the People's Republic of China, our customs may impose special tariffs on the imported goods originating in that country or region.
(2) According to the standard of tariff collection, it can be divided into ad valorem tax, specific tax, compound tax and sliding duties.
1. Ad valorem tax is the most commonly used tariff tax standard. It takes the price or value of goods as levy standard, and the tax rate is the percentage of tax payable to the price or value of goods. The higher the price, the higher the tax. When goods are imported, the tax payable is calculated by multiplying this tax rate with the actual duty-paid price of imported goods approved by the customs. The characteristic of ad valorem tax is that the tax amount is correspondingly high and low relative to the price of imported goods. The advantages are: fair and clear tax burden, easy to implement; However, there are some shortcomings in the ad valorem tax, for example, the price of the same goods with different varieties, specifications and quality is very different, and the customs valuation is difficult to some extent, so the procedures for levying tariffs are also complicated. At present, China's customs levy tariff standards are mainly ad valorem taxes.
2. Specific tax Specific tax is based on the units of measurement such as the quantity, weight, volume and capacity of goods, and the tax rate is the tax payable per unit of measurement. The characteristic of specific tax is that the unit tax payable for each kind of goods is fixed and is not affected by the price of the goods. When calculating the tax, the unit of measurement of the goods is multiplied by the taxable amount per unit to get the customs tax amount of the goods. The advantages of specific tax are: simple calculation, fast customs clearance procedures, and can inhibit the import of low-priced goods or deliberately low-priced goods. However, due to the fixed tax amount, the tax amount cannot be changed accordingly when prices rise and fall, so the regulatory role of tariffs is relatively weakened when prices rise. At present, China imposes specific tax on imported commodities such as crude oil, beer and film.
3. compound tax compound tax is also called mixed tax, that is, ad valorem tax rate and specific tax rate are set, which change with the duty-paid price and import quantity, and the two tax rates are levied together. It is a kind of tariff collection standard that uses ad valorem tax and specific tax for some imported goods. There are many ways to mix ad valorem tax and specific tax, such as: collecting a certain amount of ad valorem tax and specific tax on a certain kind of goods at the same time; Or for goods imported below a certain price, only ad valorem tax is levied, and above this price, ad valorem tax and specific tax are mixed. Compound tax can not only exert the characteristics of specific tax to restrain low-priced imported goods, but also exert the characteristics of reasonable and stable ad valorem tax burden. At present, China only levies compound tax on imported goods such as video recorders, video players, video cameras, digital cameras and camcorders.
4. sliding duties sliding duties is a special kind of ad valorem tariff with different tax rates according to the different prices of goods. It is a method to set the tariff rate from high to low and from low to high with the price of imported goods. Generally speaking, the higher the price of imported goods, the lower the import tariff rate, and the lower the price of imported goods, the higher the import tariff rate. The characteristic of sliding duties is that it can maintain the relative stability of the domestic market price of sliding duties commodities, and it is not affected by the fluctuation of the international market price. At present, China only implements sliding duties for imported newsprint.
(3) The principle of differentiated treatment according to the country origin of goods can be divided into most-favored-nation tariff, agreed tariff, preferential tariff and general tariff.
1. Most-favored-nation tariff Most-favored-nation tariff applies to imported goods originating from WTO member countries or regions with the same MFN terms as China, or imported goods originating from countries or regions that have signed bilateral trade agreements with China to grant MFN terms to each other.
2. The tariff of the agreed tariff agreement applies to the imported goods originating from the relevant parties to the regional trade agreement with preferential tariff clauses to which China is a party.
3. Preferential tariff Preferential tariff applies to imported goods originating in countries or regions that have signed special preferential tariff agreements with China.
4. General tariff General tariff applies to imported goods originating in countries or regions other than the above-mentioned countries or regions.
knowledge association:
which goods can apply for exemption from inspection? 1, apply for exemption from inspection of import and export commodities production enterprises, must establish a sound quality system. The production enterprises of imported commodities shall be examined by the relevant institutions recognized by the State Commodity Inspection Bureau or with certification agreements, and obtain the quality system assessment certificate issued by them. The production enterprises of export commodities shall be recognized by the Quality System (ISO9) Working Committee of China Export Commodity Production Enterprises, and be examined by the evaluation institutions registered by the State Commodity Inspection Bureau, and obtain the quality system evaluation certificate issued by them. 2. The quality of import and export commodities applying for exemption from inspection shall be stable for a long time, and the inspection qualification rate of the commodity inspection authorities shall reach 1% for three consecutive years; 3. China users of imported goods or foreign users of exported goods have no quality objection to the imported and exported goods applying for exemption from inspection.