What are the types of import and export taxes?

In accordance with the provisions of the Customs Law and other relevant laws and regulations, the Customs levies customs duties on the goods and articles that are allowed to be imported and exported, and collects import taxes (including value-added tax and consumption tax).

1 Customs duty is a kind of national tax levied exclusively on goods and articles entering and leaving the country. At present, China's tariff collection objects are divided into import tariffs and export tariffs.

2. Import link tax: Imported goods are allowed to circulate in China after going through the customs declaration and tax payment procedures, and should be treated the same as domestic products, that is, domestic tax shall be paid. In order to simplify the procedures, the domestic tax on imported goods is generally collected by the customs at the import stage, referred to as import tax.

3. Supervision fee refers to the handling fee levied by the Customs on the supervision, management and services provided by the Customs for tax reduction, exemption and bonded goods in accordance with relevant regulations.

The most common formulas for calculating customs duties, VAT, and GST.

Tariff = Duty Paid** x Tariff Rate.

VAT = (Duty Paid** + Customs Duty) (1 - VAT rate) x VAT rate.

Consumption tax = (customs duty + VAT + duty paid**) x consumption tax rate.

What is tax reduction, exemption, bonded?

l.Reduced and duty-free goods refer to goods that are allowed to be reduced or exempted from customs duties (including import value tax) when imported in accordance with the Customs Law, the Regulations on Import and Export Tariffs and other relevant laws and regulations.

2.Bonded goods refer to the goods that cannot be consumed in China at the time of import, and the customs temporarily does not go through the tax payment procedures, and when the goods are finally consumed in China or re-shipped out of the country, they will be taxed or exempted from tax and go through the tax clearance procedures. Such as temporary goods, processing ** imported goods, etc.

Selected from JC Global Booking Center.

Tax: customs duties, import value-added tax, import consumption tax, import ship tonnage tax, etc.

Fees: regulatory fees, etc. There is no regulatory fee for general imported goods.

Legal analysis]: The taxes that need to be paid for export goods include value-added tax, urban construction tax, education surcharge, local education surcharge, xx**: pay a certain rate of value-added tax (if it is a tax refund, according to the tax exemption amount); Income Tax:

25% (or 20%) of taxable profits; Stamp Duty: of income; Other taxes that are not related to income. After the export goods are loaded, the import and export company shall correctly prepare the documents (packing list, invoice, bill of lading, export origin certificate, export foreign exchange settlement) and other documents in accordance with the provisions of the letter of credit.

Legal basisArticle 1 In order to standardize the administration of tax refund (exemption) of export goods, these administrative measures are formulated in accordance with the Law of the People's Republic of China on the Administration of Tax Collection, the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, the Provisional Regulations of the People's Republic of China on Value Added Tax, the Interim Regulations of the People's Republic of China on Consumption Tax and other relevant provisions of the State on tax refund (exemption) of export goods. Article 3 The scope of tax refund, tax refund rate and tax refund (exemption) method for export goods shall be implemented in accordance with the relevant provisions of the State.

According to the way of tax collection, it is generally divided into three types: import duties, export duties, and special customs duties. Import duties refer to the taxes levied on imported goods and articles.

Ad valorem tax: Tariffs are levied according to the ** of imported and exported goods. Ad hoc tax:

Quantitative tariffs are levied according to the unit of measurement of the quantity of imported and exported goods (e.g., "ton", "box", "hundred", etc.). Mixed tax: Mixed taxation of ad valorem and ad valorem goods on import and export goods according to various needs.

Sliding Tax: A tax set from low to high in the tariff rate on imported goods** from high to low. It can play a role in stabilizing imported goods.

According to the purpose of collecting tariffs, tariffs can also be divided into: fiscal tariffs that mainly increase state fiscal revenue. Protective duties imposed to protect sectors of the domestic economy.

Among them, with the development of economic globalization, a country can temporarily levy anti-dumping duties in protective tariffs in order to protect its relevant industries when its domestic market is dumped by a certain foreign commodity. Tariffs that increase national revenue and protect the country's economy are mixed tariffs. In addition, according to the flow of goods in transit, it can be divided into import tax, export tax, transit tax and various forms of preferential tariffs and differential tariffs.

Article 26 of the Regulations on Import and Export Tariffs stipulates that the duty-paid ** of export goods shall be examined and determined by the Customs on the basis of the transaction of the goods** and the transportation of the goods to the place of export within the territory of the People's Republic of China before loading, as well as related expenses and insurance premiums. The transaction of export goods** refers to the total amount of the price that the seller should collect directly and indirectly from the buyer for the export of the goods at the time of export of the goods. Export duties are not counted as dutiable**.

1) Transportation vehicles for international passenger and cargo transportation, as well as all kinds of materials (food, fuel, accessories, etc.) required to ensure their normal operation, including materials purchased abroad for troubleshooting. (2) All kinds of articles (food, fuel, accessories, etc.) brought out of the country for the purpose of protecting the needs of vessels with Kyrgyzstan nationality or chartered boats of Kyrgyzstan for offshore fishing, as well as products caught abroad. (3) Articles for the personal use of foreign representative offices in Kyrgyzstan and their representatives, and natural persons who enjoy tax-free treatment in accordance with international agreements or Kyrgyzstan laws.

4) Local currency and foreign currency (except for the purpose of collecting ancient coins) and valuable**. (5) Commodities that should be included in the national assets according to Kyrgyzstan law. (6) As humanitarian aid materials, scattered infiltration materials for the elimination of natural disasters, and teaching spine equipment for free education, preschool education and medical institutions.

7) Materials for non-reimbursable aid, technical assistance and charitable projects of the state, ** and international organizations. (8) Commodities carried out or entered by natural persons for non-production or other non-old-fashioned commercial purposes.

Whether the goods are circulated from abroad or are to be circulated abroad, they need to pass through a country's customs border, and then they need to pay customs duties. For those countries that are developed externally.

Whether the goods are circulated from abroad or are to be circulated abroad, they need to pass through a country's customs border, and then they need to pay customs duties. For those countries that are developed abroad, the main income of national tax revenue and even national finance is tariff. What are the classifications of tariffs?

Let me introduce it to you.

1. Tariffs are classified according to the direction of commodity flows

1. Import tax: It is the normal duties levied by the customs of the importing country on the importer of foreign goods when importing foreign goods.

2. Export tax: It is a kind of tariff levied on the goods exported by the country when they are shipped 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.

3. Transit tax: It is a tariff levied by a country on foreign goods that pass through its customs territory.

2. The classification of customs duties according to the method of collection

1. Ad valorem tariff: Tariffs are levied according to the standard of import and export goods. Ad valorem tax amount = total price of goods * ad valorem tax rate.

2. Specific tariff: Quantitative tariff is levied according to the unit of measurement of the quantity of import and export goods (such as "ton", "box", "hundred", etc.). Specific tax amount = quantity of goods * specific tax per unit.

3. Mixed tariff: According to various needs, the import and export goods shall be taxed ad valorem and ad valorem.

4. Selection of tariff: It refers to the tariff rate of the same kind of goods stipulated in the tariff with ad valorem and ad valorem, and the tariff with the larger tax amount can be selected when taxing, and the one with the smaller tax amount can also be selected as the tax calculation standard.

5. Sliding tariff: The tariff rate is set from low to high with the import of goods** from high to low. It can play a role in stabilizing imported goods.

3. Classification of tariffs according to the principle of differential treatment of goods by country

1. MFN tariff: MFN tariff applies to imported goods originating from WTO member countries or regions that jointly apply MFN treatment clauses with China, or imported goods originating from countries or regions that have signed bilateral agreements with China that have mutually granted MFN treatment clauses.

2. Agreement tariff: The agreement tariff is applicable to the imported goods originating from the relevant parties to the regional ** agreement containing preferential tariff clauses to which China is a party.

3. Preferential tariff: Preferential tariff applies to imported goods originating from countries or regions that have signed special preferential tariff agreements with China.

4. Ordinary tariff: Ordinary tariff applies to imported goods originating in countries or regions other than the above-mentioned countries or regions.

Import duties refer to the taxes levied by a country's customs on imported goods and articles. Its types are, one is consumption tax; The second is value-added tax, China's value-added tax taxable goods are all levied at ad valorem rates, and its basic tax rate is 17%, but for some important materials related to the national economy and people's livelihood, the value-added tax rate is low, which is 13%; The third is the handling fee.

OneWhat are import dutiesImport duties are customs duties imposed by a country's customs on imported goods and articles. Countries no longer use transit duties, and export taxes are rarely used. The so-called tariffs mainly refer to import duties.

Reminder that the imposition of import duties will increase the cost of imported goods, increase the market for imported goods**, and affect the number of foreign goods imported. As a result, countries have resorted to the imposition of import duties as a means of restricting the import of foreign goods. Proper use of import tariffs can protect domestic industrial and agricultural production, and can also be used as an economic lever to regulate domestic production and economic development.

IITypes of import dutiesThe types of import duties include:

1.Excise duty.

At present, China only levies consumption tax on four categories of goods.

Category 1: Excessive consumption of special consumer goods that will cause harm to physical health, social order, ecological environment, etc.

The second category: luxury goods and other non-necessities.

The third category: high-end consumer goods with high energy consumption.

Category IV: Non-renewable and alternative petroleum-based consumer goods.

2.Vat.

China's value-added tax taxable goods are all levied at ad valorem rates, and their basic tax rate is 17%, but for some important materials related to the national economy and people's livelihood, the VAT rate is lower at 13%.

3.Premium.

Customs supervision handling fee refers to the handling fee levied by the Customs on the supervision and management of the services provided by the Customs for the implementation of tax reduction, exemption and bonded goods in accordance with the provisions of the Measures of the Customs of the People's Republic of China for Reducing Import Tariffs on Import Tariff Reduction, Exemption and Bonded Goods.

IIIImport tariff calculation formula and precautionsThe formula for calculating import duty is: import duty amount = duty paid** import duty rate.

The following points should be taken into account when calculating customs duties:

1.Import taxes are paid in RMB. If the imported goods are traded in foreign currency, the customs shall levy the tax on the basis of the central price of the RMB foreign exchange rate announced by the State Administration of Foreign Exchange on the date of issuance of the tax payment certificate.

2.The amount of tax paid ** is calculated up to the end of the yuan, and the following yuan is rounded. The amount of tax paid is calculated until the cents are rounded off.

3.A shipment of goods with a customs duty amount of less than RMB 50 is exempt from tax.