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Introduction To The Types Of Import And Export Goods Taxes And Fees

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I heard that many small partners are concerned about the tax-related issues of import and export goods. Here are some answers to everyone: Common import and export taxes and fees include import and export duties, value-added taxes, consumption taxes, anti-dumping duties, and countervailing duties.
Import and export duties
According to Article 53 of the "Customs Law of the People's Republic of China", the customs shall levy customs duties in accordance with the law on goods and inbound and outbound articles permitted to be imported and exported.
Tariff range
Import tariffs are set at most-favored-nation tax rate, agreed tax rate, preferential tax rate, ordinary tax rate, tariff quota tax rate and other tax rates. Temporary tariff rates can be applied to imported goods within a certain period of time. Export tariffs set export tax rates. Provisional tax rates can be applied to exported goods within a certain period of time.
Import and export tariff calculation formula
The calculation formula of ad valorem tariff is: tax payable = duty-paid price × tariff rate
The formula for calculating tariffs based on quantity is: tax payable = quantity of goods × unit tariff tax
 
VAT
Units and individuals that sell goods within the territory of the People's Republic of China, provide processing, repair and repair services, and import goods are value-added taxpayers and shall pay value-added tax.
Value-added tax rate
Starting from April 1, 2019, for general value-added taxpayers who engage in value-added taxable sales or import goods, the original tax rate of 16% will be adjusted to 13%; if the original 10% tax rate is applied, the tax rate will be adjusted to 9% . For details, please refer to the "Announcement on Deepening the Relevant Policies of Value-Added Tax Reform" (Announcement No. 39 of 2019 of the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs).
VAT calculation formula
The calculation formula of import value-added tax is:
Tax payable = (duty-paid price + actual duty tax amount + actual consumption tax amount) × value-added tax rate.
 
sale tax
Units and individuals that produce, consign processing, and import consumer goods within the territory of the People's Republic of China, as well as other units and individuals that sell consumer goods as determined by the State Council, are taxpayers of consumption tax and shall pay consumption tax.
Consumption tax calculation formula
The formula for calculating and levying consumption tax on import links is:
Tax payable = [(Duty-paid price + actual tariff tax amount)/(1-Consumption tax rate)] × Consumption tax rate
The formula for calculating and levying consumption tax on imports is:
Tax payable = quantity of goods × unit consumption tax
 
Anti-dumping duties
After investigation by the Ministry of Commerce, it is determined that imported products enter the market of the People’s Republic of China by way of dumping and cause substantial damage or threat of substantial damage to established domestic industries, or cause substantial obstacles to the establishment of domestic industries, my country may legally treat imported products. Anti-dumping measures are adopted, and the implementation method of anti-dumping measures is generally to impose anti-dumping duties, and the anti-dumping duty rate is determined according to the dumping margin.
Anti-dumping duty calculation formula
The formula for calculating anti-dumping duties is:
Anti-dumping duty tax amount = customs duty-paid price × anti-dumping duty rate
 
Countervailing duty
After investigation by the Ministry of Commerce, it is determined that there are subsidies for imported products, which cause substantial damage or threat of substantial damage to established domestic industries, or cause substantial obstacles to the establishment of domestic industries, my country may levy countervailing duties in accordance with the law.
Collection of countervailing duties
The levy of countervailing duties shall be proposed by the Ministry of Commerce, and the Customs Tariff Commission of the State Council shall make a decision based on the recommendations of the Ministry of Commerce, which shall be announced by the Ministry of Commerce. The countervailing duty shall be determined separately according to the subsidy amount of different export operators. The amount of countervailing tax shall not exceed the amount of subsidy determined in the final ruling.