What is the tariff standard?
At present, the entry rules for overseas personal postal articles are generally based on two documents, one is Announcement No.43 of the General Administration of Customs No.2010 (on matters related to adjusting the management measures for inbound and outbound personal postal articles), and the other is Announcement No.20120 10/5 of the General Administration of Customs (on revising the classification table of imported articles in People's Republic of China (PRC) and People's Republic of China (PRC) * * *
Different products have the same impact on tax revenue. The general MFN tariff rate for equipment is about 10%, the general tariff rate is 30%, and the highest tariff rate for automobiles and refrigerators is 200%.
In short, there is no so-called customs tariff rate, and the value-added tax is basically 17% (this tax rate has nothing to do with the customs, but is provided by State Taxation Administration of The People's Republic of China and collected by the customs).
Characteristics of customs revenue
The object of tariff should be divided into specific tax items according to the internationally accepted commodity classification rules, and the customs import and export tariff is the tariff item and tax rate table.
At present, the commonly used commodity classification rule in the world is the Harmonized Commodity Name and Coding System of the Customs Cooperation Council. On this basis, countries formulate their own import and export tariffs. According to its regulations, commodities are classified according to their natural attributes, uses and functions, and each commodity is given a specific six-digit code. The first six digits of the tariff code of the commodity in the national tariff must be the same as the code, and countries can add subheadings under the six-digit code as needed.
legal ground
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 4 Except under the circumstances stipulated in Article 11 of these Regulations, the taxable amount of taxpayers selling goods, labor services, services, intangible assets and real estate (hereinafter referred to as taxable sales) is the balance of the current output tax minus the current input tax. Calculation formula of tax payable:
Taxable amount = current output tax-current input tax
When the current output tax is less than the current input tax, the insufficient part can be carried forward to the next period for further deduction.
Article 14 Taxpayers importing goods shall calculate the tax payable according to the tax rates stipulated in taxable value and Article 2 of these Regulations. Composition of taxable value and calculation formula of tax payable;
Composition taxable value = duty paid price+customs duty+consumption tax.
Taxable amount = component taxable amount × tax rate