Primary agricultural products refer to unprocessed planting, animal husbandry and fishery products. In terms of taxation, it refers to the primary products of various animals and plants produced by planting, aquaculture, forestry, animal husbandry and aquaculture listed in the Notes on the Scope of Taxation of Agricultural Products issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Among them, plant agricultural products include various plants mainly used for sugar production, such as sugar plants such as sugarcane and beet.
White sugar is an item refined by industrial processing in sugar factories, which obviously does not belong to primary agricultural products.
White sugar is an industrial product, and now the production and sales of white sugar are subject to the VAT rate of 16% (to be reduced to 13% soon).
In the crime of smuggling, the parties in the investigation stage often don't believe that they are involved in important things. I smuggled 6.5438+00000 sugar and was suspected of evading 2 million taxes? There are two common situations that lead to this big gap in psychological expectations: first, smuggled goods are suspected of high tax rates, which is difficult to understand; Second, they were suspected of committing a crime of * * *, and each of them contributed 6,543,800 yuan, so the tax payment per person was calculated as 4 million yuan. Today, let's talk about the calculation of the tariff rate of sugar, and then share with you the legal issues of chip smuggling. Why only talk about the tariff rate of sugar? Because there is no consumption tax, the value-added tax is fixed at 13%, so there is nothing to talk about. Complex issues are all about the approval of tax rates. At present, there are six different tariff rates for sugar: ordinary tariff rate, most-favored-nation tariff rate, tariff quota tariff rate, agreed tariff rate, safeguard tariff rate and retaliatory tariff rate. The six tariff rates are quite different, so this is a factor that must be determined when calculating the sugar smuggling tax. The tax rates mentioned below are all tariff rates and will not be repeated here.
I. Ordinary tax rate
The general tax rate of sugar is 125%, which means that if you import sugar of 100 yuan, you have to pay the tariff of 125 yuan. In the past, this tax rate was basically shelved and basically not used in practice. However, after the publication of the Summary of the Symposium of the Supreme People's Court, the Supreme People's Procuratorate and the General Administration of Customs on Combating the Smuggling of Refined Oil in Non-Customs Areas (No.219), the ordinary tax rate began to become the standard tax rate applicable to the smuggling around the customs.
Paragraph 1 of Article 3 of the Minutes of the Meeting stipulates that the smuggling of refined oil in non-customs areas belongs to illegal trade activities, and the tax payable for tax evasion in criminal cases of refined oil smuggling in non-customs areas is determined according to the general tax rate of refined oil, and the MFN tax rate or provisional tax rate is not applicable. Paragraph 2 of Article 7 stipulates that issues related to handling criminal cases of smuggling white sugar and frozen products in non-customs areas can be handled with reference to the spirit of this Minute.
Whether we agree with the validity of the minutes of the meeting itself or not, the common tariff rate of 125% is generally applicable to sugar smuggling. In non-customs smuggling, other tax rates may still be applicable.
Second, the most-favoured-nation tax rate.
The most-favored-nation tax rate for white sugar is 50%.
As long as you are a member of the WTO, the MFN tariff rate is applicable to normal trade with China. Therefore, in judicial practice, for goods whose origin cannot be ascertained, the most-favored-nation tariff rate is applied to calculate tariffs in accordance with the spirit of lighter suspicion. The Reply of the Customs Administration Department of the General Administration of Customs on Accounting for Tax Evasion of Illegal Goods with Unknown Sources is also clear. If the source is unknown and the case-handling department cannot provide evidence, the most-favored-nation tax rate shall be applied to accounting for tax evasion.
The division conditions for the application of ordinary tax rate and MFN tax rate mainly depend on the smuggling method. General tax rate for smuggling around the customs, but no customs smuggling MFN tax rate. Smuggling outside the customs is the smuggling in non-customs areas mentioned in the minutes of the meeting, such as transporting sugar from Vietnam to Guangxi from Beilun River in the dark and windy month. Non-customs smuggling, also known as customs smuggling, is a formal declaration to the customs, but you know there is something fishy in your heart. Try your luck. Common methods include falsely reporting commodity names and low-income prices.
Three. Quota tax rate
The tariff quota rate is 15%. The premise of applying tariff quota tax rate is to get the quota, but the difficulty is not to get the quota. Most of the white sugar quotas are allocated to state-owned enterprises such as COFCO and China Sugar. Those who smuggle desperately basically can't get places. Therefore, in smuggling crimes, it is really rare to tax according to the fixed tax rate of 15%. Even if it meets the applicable conditions of quota tax rate, smuggling is really unreasonable and may not be necessary.
Four. Agreed tax rate
The agreed tax rate depends on the international agreements or arrangements between China and other countries or regions. For example, according to the tax arrangements between China and Hongkong, and between China and Macau, sugar can enjoy 0. However, these two places are not important sugar producing areas, so the agreed tax rate is rarely applied in sugar smuggling cases. For Thailand and other countries that have great influence on the domestic sugar industry, China will obviously not sign such an agreement on the agreed tax rate. On the contrary, it may introduce higher tax rates to counter the sugar exports of these sugar-producing countries to China.
Verb (abbreviation for verb) safeguard measure tax rate
Article 2 of Announcement No.26 of the Ministry of Commerce (hereinafter referred to as Announcement No.26) stipulates that safeguard measures shall be implemented for imported sugar exceeding the tariff quota for a period of three years, from May 22, 20 17 to May 2, 2020, during which measures shall be implemented. From May 22, 20 17 to May 22, 20 18, the tariff rate of safeguard measures was 45%; From May 22nd, 20 18 to May 22nd, 20 19, the tariff rate of safeguard measures was 40%; From May 22, 20 19 to May 2, 20201day, the tariff rate of safeguard measures was 35%. At the same time, Announcement No.26 made an exception to the conditional non-application of safeguard tariffs to specific listed countries.
However, according to Announcement No.58 of the Ministry of Commerce of People's Republic of China (PRC) and China, since August 1 and August/20 18, the inapplicable list has been cancelled, and the safeguard measures have been uniformly implemented for all sugar imports exceeding the quota.
Therefore, from August 1 day, 2065438 to May 2 1 day, 2020, whether the safeguard tariff of white sugar is applicable depends only on the quota, not on the country of origin. No matter which country sugar comes from, as long as there is no quota, safeguard tariffs should be imposed (except for countries and regions where the agreed tax rate applies).
Retaliatory tariff of intransitive verb
Retaliatory tariffs are national and are only implemented for specific countries or regions. For example, at present, China imposes a 25% tariff on sugar produced in the United States.
In the calculation of retaliatory tariffs, the sugar mentioned in this paper should be further refined according to import and export tariffs, and how to increase or decrease tariffs is always changing. For example, on February 6, 2020, the Announcement of the State Council Customs Tariff Commission on Adjusting Tariff Measures of Some Imported Goods Originated in the United States was issued with the number 1, stipulating that "From February 14 13, 2020, the Announcement of the State Council Customs Tariff Commission on Adjusting Tariff Measures will be attached to this announcement/kloc-. "There are four tax numbers involving white sugar.
Well, I studied the six tax rates of white sugar with you. Let's review the question at the beginning of the article, why the final tax is often unacceptable to suspects who smuggle sugar. Suppose, in June, 2020, 65438+ 10/imported 1 00 yuan of white sugar from the United States. How high is the tax rate? To sum up the above analysis, how high is the tariff rate? Specifically, it includes: general tariff125%; 35% tariff on safeguard measures; 25% retaliatory tariff. The tariff rate is as high as 185%.
Consider the value-added tax again. The calculation formula of import value-added tax is: tax payable = (dutiable price+actual tariff+actual consumption tax) × value-added tax rate. In addition to customs duty 185 yuan, smuggled sugar will also generate a maximum value-added tax of 37.05 yuan.
In this way, smuggling 100 yuan of sugar may generate 222.05 yuan in tax revenue. This is the calculation result after the VAT rate is reduced from 17% to 13%. The risk of sugar smuggling is extremely high. For individuals, the tax of 654.38 million yuan is the starting point; For the unit, a tax of 200,000 yuan is the starting point. If the price of sugar is estimated at 5,000 yuan per ton, the individual smuggling is about 10 ton, and the unit smuggling 20 tons may be sentenced.