Bonded area; Low taxes; Duty-free zone; Duty-free zone), also known as bonded warehouse zone, is lower than comprehensive bonded zone.
This is an area established by the customs of a country or registered with the approval of the customs, supervised and managed by the customs, and can store goods for a long time. An economic zone approved by the State Council and subject to special supervision by the customs.
The basic formula for calculating the import tariff is:
Import duty = customs value × import tax rate
Please pay attention to the following points when calculating tariffs:
1. Import tax is paid in RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the central parity of RMB foreign exchange announced by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. Foreign currencies not listed in the RMB foreign exchange quotation sheet shall be converted into RMB at the exchange rate determined by the state foreign exchange administration department.
2. The customs value shall be calculated in RMB yuan and rounded to the nearest yuan. After tax payment, the tax shall be calculated to minutes and rounded off as follows.
3. A ticket of goods is duty-free if the tariff is lower than RMB 10 yuan.
The transaction price of imported goods has different price forms due to different trading conditions. Commonly used price terms are FOB, CIF and CIF. According to three commonly used price terms, this paper introduces the calculation of import tax with examples.
(1) If the declared price of imported goods transacted on CIF basis meets the requirements of "Transaction Price", the tax can be directly taxed.
Examples are as follows:
A company imported 65,438+000,000 kilograms of steel wire rod from Germany, and the transaction price was $65,438+025,000, CIF Tianjin Xingang. What's the tariff?
It is understood that the foreign exchange rate on the day when the customs issues the tax payment certificate is:
100 USD =847.26 yuan (purchase price)
100 USD =857. 18 RMB (selling price)
The tax is calculated as follows:
(1) Review the declared price and confirm the tax rate: steel wire belongs to the tax number 73 10, and the import tariff rate is 15%.
(2) Convert the price of the goods into RMB according to the foreign exchange quotation on the day when the tax payment certificate is issued.
The foreign exchange rate of the day is:
The median price of foreign exchange transactions 100 USD = (847.26+857.18) ÷ 2 = 852.22 RMB.
That is, 1 USD =8.5222 RMB.
Duty paid price =125000× 8.5222 =165275 RMB.
(3) The calculated tariff amount is: 1 065 275 RMB×15% =159 791.25 RMB.
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.