What is Personal Postal Mail Tax? What is the personal postal mail tax rate table

It is the abbreviation of import tax on baggage and postal articles, which is the import tax levied by the customs on the luggage and personal postal articles of inbound passengers. It includes the value-added tax and consumption tax on imports, so it is also the general term of import duties and import industrial and commercial taxes levied on personal non-** entry goods.

Personal Postal Goods Tax is the abbreviation of import tax on baggage and postal articles, which is the import tax levied by the customs on the luggage and personal postal articles of inbound passengers. Since it includes the value-added tax and consumption tax in the import link, it is also the general term for the import duties and import industrial and commercial taxes levied on personal non-sexual entry items. The objects of taxation include inbound passengers, means of transport, taxable luggage and articles carried by service personnel, personal postal items, gift articles and personal items entered by other means.

Brief introduction. Article 56 of the Regulations of the People's Republic of China on Import and Export Tariffs stipulates that: "The customs duties on imported articles and the customs taxes collected on behalf of the customs at the import stage shall be combined into import tax, which shall be collected by the customs in accordance with the law."

The collection and administration of personal postal mail tax is an important part of the customs tax collection work, and it is also an important aspect of the customs to implement the national tax policy. Through the collection of personal postal articles tax, some key commodities with large price differences between domestic and foreign prices should be regulated and controlled as necessary and appropriately according to different supervision objects, which can not only effectively bring into play the leverage role of tariffs, but also increase the state's fiscal revenue and accumulate funds for national construction.

Peculiarity. 1. It is the imported goods that need to be taxed.

2. Customs duties and import customs collection are combined into one.

3. There is a separate tax rate table, and there is a corresponding single import tax rate according to the division of the category of goods.

Customs duties are levied on imported and exported goods and inbound and outbound articles, and personal postal articles tax is levied on articles imported for personal use that exceed the amount prescribed by the General Administration of Customs but are still within a reasonable quantity, specifically referring to passengers' luggage, personal postal articles and other personal articles. Unless otherwise specified, import tax shall be levied on all passengers' baggage, personal postal articles and other articles for personal use that are allowed to enter the country in accordance with the Regulations of the People's Republic of China on Import and Export Tariffs.

Taxpayers of personal postal articles are taxpayers of personal postal articles by inbound passengers and service personnel of means of transport carrying taxable articles for personal use, recipients of imported postal articles, and recipients of articles imported by other means for taxable personal use. The taxpayer can go through the tax formalities by himself or entrust others to go through the tax formalities. The person who accepts the entrustment to handle the tax formalities shall abide by the provisions of the "Regulations of the People's Republic of China on Import and Export Tariffs" on its entrusting person and bear the corresponding legal responsibility.

The taxpayer of personal postal articles tax shall pay the tax before the release of the goods.

Legal analysis: the tax rates of tax items will be reduced from the current % to %. After the adjustment, the personal postal articles tax rates are % respectively.

Items suitable for the 13% include books, newspapers, food, gold and silver, furniture, toys and medicines. Items suitable for the 20% category include sporting goods (excluding golf balls and equipment), fishing supplies, textiles and their finished products. Applicable to the 50% of items include cigarettes, alcohol, precious jewellery and jade, high-end watches, and high-end cosmetics.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of the law and administrative regulations.

Article 29 Except for the tax authorities, tax personnel and units and personnel entrusted by the tax authorities in accordance with laws and administrative regulations, no unit or individual shall carry out tax collection activities.

Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals whose laws and administrative regulations do not stipulate that they have the obligation to withhold or collect taxes. When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse.

If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.

Legal analysis: Personal postal articles tax is the abbreviation of import tax on baggage and postal articles, which is the import tax levied by the customs on the luggage and personal postal articles of inbound passengers. Because it includes the value-added tax and consumption tax in the import link, it is also the general term for the import tariff and import industrial and commercial tax levied on personal non-** imported goods.

The objects of taxation include inbound passengers, means of transport, duty-bearing luggage and articles carried by service personnel of Xizao Zao, personal postal items, gift items and personal items entering the country by other means.

Customs clearance, also known as customs clearance, refers to the procedures that should be performed in accordance with various laws, regulations and regulations when importing, exporting or transshipment goods enter and exit a country's customs territory. Only after fulfilling various obligations and going through customs declaration, inspection, taxation, release and other formalities, can the goods be released and the owner or declarant can pick up the goods. The whole process is called customs clearance.

Legal basis: Article 56 of the Regulations of the People's Republic of China on Import and Export Tariffs The customs duties of imported articles and the customs tax collected by the customs in the import link shall be combined into import tax, which shall be collected by the customs in accordance with the law.