When general trade goods are imported, they can go through customs formalities in accordance with the general import and export supervision system, and then general import and export goods; You can also enjoy specific preferential tax reduction and exemption, and go through customs formalities according to the specific tax reduction and exemption supervision system. At this time, it is a specific duty-free commodity; It can also be bonded with the approval of the customs and go through customs formalities according to the bonded supervision system. It is bonded goods at this time.
Extended data
General trade is a trade mode relative to processing trade. Interpretation of Modern Logistics Practical Dictionary: General trade refers to the import and export trade mode of unilateral import clearance or unilateral export clearance, and the goods it trades are normal trade import and export goods ordered unilaterally by enterprises. General trade import and export goods are a kind of goods under customs supervision.
Description of calculation formula
The current input tax includes all deductible domestic materials, utilities, transportation costs, value-added tax levied by the customs and other expenses that can be deducted according to the tax law.
② The RMB quotation of foreign exchange is determined by two methods stipulated in the financial system, namely, the quotation of the day announced by the state or the average price of the quotation at the beginning and end of the month. Once the calculation method is determined, the enterprise shall not change it within a tax year.
(3) If the actual sales income of the enterprise is inconsistent with the amount recorded in the export goods declaration form and the foreign exchange verification form, the tax authorities shall levy taxes according to the large amount and refund the tax according to the amount recorded in the export goods declaration form.
④ If the tax payable is less than zero, it shall be carried forward to the next period to offset the tax payable.