The customs collects import and export duties, import-related value-added tax, consumption tax, and ship tonnage tax.
1. Customs will collect customs duties on goods that are allowed to be imported and exported, and items that are imported or exported in accordance with the law.
2. The value-added tax on imported goods is collected by the customs.
3. Consumption tax on imported taxable consumer goods is levied by the customs.
4. The tonnage tax is collected by the customs. The customs shall issue payment vouchers when collecting tonnage tax. After the person in charge of the taxable ship pays the tonnage tax or provides a guarantee, the customs will issue a tonnage tax license according to the license period he applied for.
Customs is a national administrative agency that exercises import and export supervision and management powers in accordance with the laws and administrative regulations of its country (or region).
The word Customs in English originally refers to a local tax paid by merchants on the way to sell goods, which has the nature of "travel money" or "passage fee" or "use fee" at ports and markets.
The political and economic conditions of each country are different, and customs responsibilities are also different. Even in the same country, customs responsibilities have changed in different historical periods. However, the following responsibilities are basically the same for customs in most countries:
① Implement supervision and management of imported and exported goods, passenger luggage and postal items, and inbound and outbound means of transportation. Some are called customs clearance management. Some call it ensuring the legal entry and exit of goods and articles.
②Collect customs duties and other taxes. In addition to collecting customs duties, many countries' customs also collect domestic taxes and fees during the import and export process, such as value-added tax, consumption tax, and petroleum tax. Some countries' customs also levy anti-dumping duties, countervailing duties and fines on imported goods.
③ Check for smuggling. The customs departments of various countries conduct investigations and arrests for evading supervision, commercial fraud, and evading customs duties, especially for smuggling of goods and items that are prohibited and restricted from entry and exit, especially drugs. Each country's customs has intensified its investigation efforts.
Special functions of other parts or individual countries’ customs: such as compilation of foreign commodity trade statistics, bonded management, coastal patrol and warning, management of navigation, first-level protection of copyrights and patent rights, etc.
At the beginning of the 21st century, some countries not only regulate traditional tangible trade (physical goods), but also regulate intangible trade (service trade). The governments of many countries instruct their customs to implement international export control systems, that is, to manage high-tech products, missile technology products, nuclear-related dual-use products, biological and chemical weapons, conventional weapons, environmental pollutants and toxic wastes, endangered species, cultural relics, etc. .
According to the "Customs Law of the People's Republic of China", China's customs has four functions: supervision, tax collection, private inspection and preparation of customs statistics.
Legal Expectations
"Provisional Regulations of the People's Republic of China on Value-Added Tax"
Article 4 In addition to the provisions of Article 11 of these Regulations, tax When a person sells goods, labor services, services, intangible assets, and real estate (hereinafter collectively referred to as taxable sales), the tax payable is the balance after the current output tax is deducted from the current input tax. The formula for calculating the tax payable:
The tax payable = the output tax for the current period - the input tax for the current period
When the output tax for the current period is less than the input tax for the current period and is insufficient for deduction, the shortfall can be settled The deduction will continue to be transferred to the next period.
Article 14 When taxpayers import goods, the tax payable shall be calculated based on the taxable price and the tax rate specified in Article 2 of these Regulations. The calculation formula of the composition taxable price and the tax payable is:
The composition taxable price = the customs duty paid price + the customs duty + the consumption tax
The tax payable = the composition taxable price × tax rate