(1) statutory tax rate
According to the new customs regulations, China's statutory import tariff rates include MFN tariff rate, agreed tariff rate, preferential tariff rate and ordinary tariff rate.
1, MFNRATE, also known as agreed tax rate, is generally used in countries that have established diplomatic relations and concluded bilateral or multilateral trade agreements. Most-favored-nation treatment is an important clause in international trade agreements. According to this clause, all privileges, preferences and immunities granted by a contracting party to any third country now and in the future are also granted to the other party. Therefore, this form of tariff concession is reciprocal and two-way.
Most-favored-nation tariff rate is applicable to imported goods originating in the member countries or regions of the World Trade Organization where the most-favored-nation treatment clause is applicable to China. Or imported goods originating in countries or regions that have signed bilateral trade agreements with China to give each other MFN treatment; And imported goods originating in People's Republic of China (PRC).
2. Agreed tax rate
The agreed tariff rate is applicable to imported goods originating from related parties that have signed a regional trade agreement with China containing preferential tariff clauses. At present, China applies the Bangkok Agreement tariff rate to 739 imported goods originating from three members of the Bangkok Agreement.
3. Preferential tax rate
Preferential tariff rate is applicable to imported goods originating in countries or regions that have signed preferential tariff agreements with China. At present, China applies the preferential tariff rate of Bangkok Agreement to 18 imported goods originating in Bangladesh.
4. The general tax rate (G.T.RATE), also known as the general tax rate, is generally adopted for countries that have not established diplomatic relations or countries that have established diplomatic relations but have not signed trade agreements. The general tax rate is 1-5 times higher than the preferential tax rate, and a few commodities are even 10-20 times higher, so it is discriminatory and the highest tax rate.
The general tax rate applies to imported goods originating in countries or regions other than the above-mentioned countries or regions; Or goods imported from countries or regions of unknown origin.
(2) Provisional tax rate
According to the new customs regulations, some import and export goods can be subject to provisional tax rates. The goods with provisional tax rate, tax rate and implementation period shall be decided by the State Council Customs Tariff Commission and announced by the General Administration of Customs.
Commodities with provisional tax rates can be divided into two categories: one category has no technical specifications and can only be implemented after the customs checks the name and tax number when collecting taxes; The other is accompanied by technical specifications. When collecting taxes, the customs should not only examine the product name and tax number, but also conduct professional appraisal on the technical specifications of imported goods before applying them. For example, in 2002, China imposed provisional tax rates on 209 kinds of imported goods and 23 kinds of exported goods, and the implementation deadline was 65438+February 3, 20021. Goods with open provisional tax rates can be directly examined and taxed at the customs at the place of import. "
(3) Quota tax rate
Tariff quota system is an internationally accepted practice, which is a way to implement low tariffs on imported goods within a certain quantity and high tariffs on imported goods exceeding the specified quantity. Japan adopts the first-class tariff and the second-class tariff, and implements the tariff quota system with different tax rates according to different quantitative regulations. Quota is a quantitative restriction measure. If it exceeds the quota, it cannot be imported. Flexible tariff quotas and low tariffs for necessary quantities; Impose high tariffs on imports exceeding a certain amount. Although the tariff is high, it is still allowed to import, which reflects the adjustment function of tariff lever. This method has been adopted by many countries, and GATT and later the World Trade Organization have no restrictions. In the discussion of APEC, tariff quotas have also been retained as a means of tariffs. This measure can not only control the total amount, but also be more open and transparent
According to the new customs regulations, specific import and export goods can be subject to tariff quota management. Goods subject to tariff quota management, tax rate and time limit shall be decided by the State Council Customs Tariff Commission and promulgated by the General Administration of Customs. For example, in 2002, China imposed import tariff quota rates on ten agricultural products such as wheat, corn, soybean oil and wool, and three chemical fertilizers such as urea.
(4) Information technology product tax rate (hereinafter referred to as ITA tax rate)
After the establishment of WTO, the information technology agreement (ITA) aimed at further reducing the tariff level of developing countries was reached among WTO members headed by the United States. Its main content is to reduce the tariff of electronic information technology products, which account for more than 80% of the world, to zero before 2000. At the end of last year, China successfully joined the WTO, so it must also undertake the obligation to reduce import tariffs on information technology products.
In 2002, China implemented the agreed tariff rate of WTO information technology products for the import of 25 1 tax, in which the tariff rate of 22 1 tax was zero, and the ITA tariff rate could only be applied if the import of 15 tax was used to produce information technology products.
Therefore, all units that declare the import of the above-mentioned 15 tax items and require the application of ITA tax rate must obtain the certificate from the Ministry of Information Industry and be confirmed by the customs before the ITA tax rate can be applied.
(5) Special tariffs
According to the new customs regulations, special tariffs include retaliatory tariffs, anti-dumping duties, countervailing duties, safeguard tariffs and other special tariffs. Where any country or region imposes discriminatory tariffs or gives discriminatory treatment to imported goods originating in People's Republic of China (PRC), the customs may impose special tariffs on imported goods originating in that country or region. The goods subject to special tariffs, applicable countries, tax rates, time limit and collection methods shall be decided by the State Council Customs Tariff Commission, and the General Administration of Customs shall be responsible for the implementation.
Two. Types of import tariffs
(1) consumption tax
According to the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax, China only levies consumption tax on four kinds of goods at present.
The first category: special consumer goods, such as cigarettes, wine, wine, firecrackers, fireworks and other goods that will do harm to health, social order and ecological environment.
The second category: luxury goods and other non-necessities, such as precious jewelry and jade, cosmetics, skin care products, etc.
The third category: high-end consumer goods with high energy consumption, such as automobiles, motorcycles and automobile tires.
The fourth category: non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel oil.
(2) VAT
China's VAT taxable goods are all levied ad valorem, and its basic tax rate is 17%, but for some important materials related to the national economy and people's livelihood, its VAT rate is even lower, at 13%.
(3) Handling fee
The customs supervision fee refers to the fee charged by the customs for the supervision and management of the services provided by the duty-reduced goods and bonded goods according to the Measures of People's Republic of China (PRC) Customs on Imposing Import Duties on Imported Duty-reduced Goods and Bonded Goods.
Three. Import tariff rate
(1) consumption tax rate
1. Taxable goods and their tax rates
According to the Table of Consumption Tax Items and Rates (Tax Amount) attached to the Provisional Regulations on Consumption Tax in People's Republic of China (PRC), cigarettes, liquor, liquor, cosmetics, skin care products, precious jewels and jade, firecrackers and fireworks, gasoline, diesel oil, automobile tires, motorcycles and automobiles are 1 1 consumption tax taxable goods. The table also lists the tax rates applicable to taxable goods, ranging from 45% to 3%.
2. Taxable value and tax calculation
(1) China adopts the method of ad valorem rate to calculate the import consumption tax.
Taxable value consists of the price of imported goods (cost plus freight insurance) (that is, the customs duty paid price) plus customs duties. China's consumption tax adopts the method of in-price tax, so the composition of taxable value includes consumption tax.
The formula for calculating the component tax value is:
Composition taxable value = (duty paid price+tariff amount) ÷( 1- consumption tax rate).
The calculation formula for ad valorem consumption tax is:
Taxable amount = component taxable value × consumption tax rate.
(2) Consumption tax levied by quantity
There are four kinds of taxable commodities for consumption: yellow wine, beer, gasoline and diesel oil, which are subject to quota collection. 240 yuan per ton of rice wine, 220 yuan per ton of beer, 0.2 yuan per liter of gasoline and 0. 1 yuan per liter of diesel.
The formula for calculating the consumption tax by quantity is:
Taxable amount = unit tax amount × import quantity
(2) VAT rate
The VAT rate of the following goods is 13%:
1, grain, edible oil and vegetable oil;
2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products;
3. Books, newspapers and magazines;
4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;
5. Metal minerals, nonmetallic minerals and other products (excluding gold powder and forged gold, with zero tax rate);
6. Other goods specified by the State Council.
Taxable value and tax calculation
According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax, the value-added tax is levied by the tax authorities, and the value-added tax on imported goods is levied by the customs. Taxpayers export goods at zero tax rate. Value-added tax on articles brought into the country by individuals or mailed for their own use shall be levied together with customs duties. The formula for calculating the component tax value is:
Composition taxable value = dutiable price+customs duty+consumption tax.
VAT calculation formula:
Taxable amount = component taxable amount × VAT rate.
After the import tariff rate is set, the quantity of imported goods can be controlled to a certain extent, but many importers can still get great benefits after raising prices in the name of imported goods, and the collected tariffs can be fed back to the market, which supplements the problems that they cannot adjust in the market economy. The state often makes some adjustments to the import tariff rate of some imported goods to better meet the market demand.
The above is the legal knowledge about the division of import tariff rate for everyone. To sum up, we can understand that all business activities need to be taxed, and taxing overseas trade is also conducive to combating unfair market competition.