Payment of taxes and fees.
(1) Taxpayer range. The consignee of imported goods and the consignor of exported goods are duty payers.
Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of China are taxpayers of value-added tax.
Units and individuals that produce, entrust processing and import consumer goods specified in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax are taxpayers of consumption tax.
(2) payment period. For goods or ships that have been examined and approved by the Customs to declare and pay customs duties, value-added tax, consumption tax, supervision fee and ton tax, taxpayers shall pay taxes to designated banks within 7 days (except Sundays and legal holidays) from the day after the Customs issues the tax payment certificate.
The tax payment certificate is made in six copies, one to five of which are stamped by the Customs with the "Special Seal for Customs Documents of People's Republic of China (PRC) and People's Republic of China (PRC)", and then handed over to the taxpayer to pay the tax to the bank. The sixth copy (stub copy) shall be kept by the issuing customs.
(3) exchange rate. If the import and export goods are traded in foreign currency, the customs shall convert them into RMB according to the middle price of the "RMB foreign exchange quotation sheet" published by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. If the foreign currency is not included in the RMB foreign exchange rate list, it will be converted into adults according to the foreign exchange rate determined by the State Administration of Foreign Exchange.
(4) late fees. If the taxpayer of import and export goods fails to pay the tax within the prescribed time limit, the customs will impose a late payment fee of 1% of the unpaid tax on a daily basis from the day after the expiration to the date of paying the tax, and issue a receipt for the late payment fee.
Amount of overdue fine = payable customs duty or value-added tax, payable consumption tax × days of overdue fine × l%.