If you want to pass the tax agent exam in 2022, you must study every day and use your time efficiently. Today, Gao Dun Bianxiao takes you to understand the related contents of tax reduction and administration in the tax law 1.

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I. Statutory tax reduction or exemption

(1) The following import and export goods are reduced or exempted from customs duties:

1. One ticket of goods with tariff below RMB 50 yuan;

2. Advertisements and samples with no commercial value;

3. Materials donated by foreign governments and international organizations free of charge;

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4. Goods lost before customs release;

5. Articles within the specified quantity.

6. Fuel, materials, food and drinks required by inbound and outbound means of transport during loading.

7. Goods and articles whose tariffs are reduced or exempted according to international treaties concluded or acceded to by People's Republic of China (PRC);

8. Other goods and articles with reduced or exempted tariffs according to law.

(2) Import and export goods temporarily exempt from customs duties (within 6 months) (P303).

(3) If the exported goods re-enter the country in the original state within 1 year from the date of export due to quality or specifications, import duties shall not be levied. For reasons of quality or specifications, if the imported goods are returned out of the country within 1 year from the date of import, export duties will not be levied.

(4) The same goods that are compensated or replaced free of charge by the consignor, carrier or insurance company of import and export goods due to damage, shortage, inferior quality or substandard specifications shall not be subject to customs duties at the time of import and export.

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