2. Ordinary tax rate refers to the higher tax rate of imported goods stipulated in a country's tariff. It applies to goods imported from countries that have not signed reciprocal trade treaties or agreements with their own countries. It is 1-2 tax level higher than the preferential tax rate, which reflects the national policy of treating imported goods differently and is an important part of the national tariff protection policy.
3. Value-added tax is a tax levied on the value-added of units and individuals who sell goods or provide processing, repair and replacement services and import goods.
Customs duties are for import and export commodities, excluding tax refund. Tariff refers to the basis of tariff collection. This is a list that systematically classifies all taxable goods, duty-free goods and prohibited imports.
Extended data
Applicable principles of import tax:
Import duties are divided into MFN tariff rate, agreed tariff rate, preferential tariff rate, general tariff rate, tariff quota tariff rate and provisional tariff rate. The basic principle of applying multiple tax rates is "from the lowest", except in special circumstances.
1. The ordinary tax rate is applicable to goods imported from countries with no diplomatic relations and unknown sources, and the tax rate is the highest. Where the ordinary tax rate is applicable, other preferential tax rates are not applicable.
2. The MFN tariff rate applies to WTO members and countries that have diplomatic relations and sign reciprocal MFN treatment. The tax rate is much lower than the ordinary tax rate.
3. The agreed tax rate is applicable to countries that have signed regional trade agreements with China with preferential tariff terms, and the tax rate is lower than the MFN tax rate.
4. Preferential tax rate is applicable to countries that have signed regional trade agreements with China with special preferential tariff terms, and the tax rate is lower than the agreed tax rate.
Baidu Encyclopedia-Most Favoured Nation Rate
Baidu Encyclopedia-VAT rate
Baidu encyclopedia-general tax rate
Baidu encyclopedia-customs tariff