Convention of the International Customs Tariff Publication Union, Customs Tariff Beijing Customs Tariff Distribution Department. This book is compiled according to the latest adjusted import and export tariff rate of the State Council Customs Tariff Commission in 2007.
The World Customs Organization adjusts the HS code every four years, and 2007 is another major adjustment after 2002, so the commodity code of the 2007 edition of this book has been adjusted accordingly. The latest commodity codes and the latest tariff adjustments are all reflected in this book.
Extended data
The Customs Tariff Commission of the People's Republic of China * * and the State Council adjusted the import and export tax rates in a relatively wide range according to China's commitment to join the WTO and the needs of foreign economic and trade development, and the competent departments of the State Council also adjusted the import and export management measures accordingly. This book is compiled according to the latest adjusted import and export tariff rate of the State Council Customs Tariff Commission in 2007.
This book is bilingual in Chinese and English, which greatly facilitates customs declaration enterprises and individuals to accurately translate English commodity names in foreign trade documents into standardized Chinese names and go through customs declaration procedures in time.
Provisions on the application of tax items for special business of commodity code selection:
1, human resources outsourcing services
Provisions: Taxpayers provide human resources outsourcing services and pay value-added tax according to brokerage services.
Note: This service does not belong to the "human resources service" in the annotation.
DocumentNo.: Caishui [2016] No.47
2. Lease the land to others by means of operating lease.
Provisions: Taxpayers lease the land to others by means of operating lease, and pay value-added tax according to the real estate operating lease service.
Note: This service does not belong to "selling intangible assets" in the annotation.
DocumentNo.: Caishui [2016] No.47
Baidu Encyclopedia-Customs tariff number
Baidu Encyclopedia-Import and Export Tariffs of the People's Republic of China and China Customs