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ems國際快遞單號格式

放大字體  縮小字體 發布日期:2025-01-29 04:32:10  來源:ems國際快遞單號格式  作者:yan  瀏覽次數:82
核心提示:ems國際快遞單號格式-貿易物流的流向和規模中國海關進出口關稅稅款計算方法:本書所列計算方法是根據《中華人民共和國關稅條例》

ems國際快遞單號格式-貿易物流的流向和規模

中國海關進出口關稅稅款計算方法:

本書所列計算方法是根據《中華人民共和國關稅條例》、《中華人民共和國增值稅暫行條例》及《中華人民共和國消費稅暫行條例》編制的。

為便于使用,現將有關問題說明如下:

一、所稱進口稅包括進口關稅、進口環節增值稅(簡稱增值稅)、進口環節消費稅(簡稱消費稅),其中消費稅僅對少數商品征收;出口稅只含出口關稅一項。

二、關稅稅率分為優惠關稅稅率和普通關稅稅率。凡原產地屬于與我國簽定有貿易協定的國家商品,其進口關稅稅率,使用優惠關稅稅率,否則使用普通關稅稅率。

三、稅款計算公式

進口關稅稅額=到岸價格×進口關稅稅率

出口關稅稅額=(離岸價格/(1+出口稅稅率))×出口關稅稅率

增值稅稅額=(到岸價+進口關稅額+消費稅額)×增值稅稅率

從價消費稅稅額=(( 到岸價+關稅額)/(1-消費稅稅率))×消費稅稅率

從量消費稅稅額=應征消費稅的商品數量×消費稅單位稅額

其中,從量消費稅商品計量單位的換算標準(按體積凈重計)如下:

啤酒1噸=988升

黃酒1噸=962升

汽油1噸=1388升

柴油1噸=1176升

進口稅額

=進口關稅+增值稅+消費稅

=(進口關稅率+消費稅率+增值稅率+進口關稅率×增值稅率)/(1-消費稅稅率)

×到岸價

=常數×到岸價

四、為便于計算進口稅額,本書編制了《進口稅計稅系數表》,其使用方法舉例如下:

(一)“系數表1”適用于應征消費稅稅率不為0稅率的商品。鑒于此類商品法定增值稅率均為17%,因此在本書中查出該商品的關稅稅率和消費稅稅率后,在“表1”內找出這兩個稅率交叉欄內的常數,用進口貨物的到岸價乘以該常數,即為應納進口稅額。

例如,進口煙草制的卷煙,到岸價格為10000元人民幣,優惠關稅稅率為150%,消費稅稅率為45%,增值稅稅率為17%,查“表1”內關稅“150”一欄及消費稅“45”一欄交叉處,即為它的常數4.3182。用到岸價格乘以該常數,即10000×4.3182=43182,為上述卷煙應納進口稅額。

(二)“系數表2”適用于消費稅稅率不為0的進口商品。首先在本書中查出該商品的關稅稅率和增值稅稅率,然后在“表2”內找出這兩個稅率的交叉欄內的常數,用進口貨物的到岸價乘以該常數即為應納進口稅額。

例如,進口玻璃制眼鏡片,其到岸價格為10000元人民幣,優惠關稅稅率為50%,增值稅稅率為17%,然后,查“表2”關稅“50”一欄及增值稅“17”一欄交叉處,即為它的常數0.7550。用到岸價格乘以該常數,即10000×0.7550=7550,為上述進口玻璃制眼鏡片應納進口稅額。

五、對適用于暫定稅率的商品,關稅稅率應用暫定關稅稅率。

The Calculation methods in this bok is compiled in accordance with Regulations on Customs Tariff of the People's Republic of China ,Provisional Regulation on Value-added Tax of the People's Republic of China and Provisional Regulations on Consumption Tax of the People's Republic of China.

For the convenience of usage,relevant explanations are listed below:

1.import tax we mean consists of import customs duty (ICD),value-add tax (VAT),and consumption tax (CT) among which CT is levied on a few items of goods.Export tax consisits of only export customs duty (ECD).

2.import customs duty rates we mean fall into general duty rates and preferetial duty rates.The preferential duty rates apply to goods originally produced or manufactured in countries with which the People's Republic of China has concluded trading agreement.Otherwise,the general duty rates will be applied.

3.Calculation formulae for tax collection

ICD=(CIF value)× ICD rateICD=(FOB value/(1+ECD rate))ECD rateVAT=(CIF value+ICD+CT)×VAT rateAd Valorem CT=((CIF value+ICD)/(1-CT rate))×CT rateSpecific CT=Quantity of goods×unit CT rate

Note:The following is the conversion table of measurements of goods on which specific consumption tax is levied (net bulk)

Beer 1 ton=988 litresMillet wine 1 ton=962 litresGasoline 1 ton=1388 litresDiesel 1 ton=1176 litres

Total import Tax=ICD+VAT+CT=(ICD rate+CT rate+ICD rate×VAT rate)CIF value/ (1-CT rate)=Coefficient×CIF value

4.To facilitate easy calculation,we compiled tables of import tax coefficients for reference.The following are the exemplary usage methods:

(1)The Table of import Tax Coefficient (Consumption Taxes Applicable) applies to goods on which the consumption tax is levied.In viewof the statutory VAT rate is 17% for all goods in this table,the user may first find the duty rate and consumption tax rate of a particular type of goods in the table,then find the coefficient where those two rates meet in the table.The import tax payable equals the coefficient times the CIF value.

Taking cigarette made of imported tobacco for example,we pressume that its CIF value is RMB 10000 with preferential duty rate 150%,consumption tax rate 45%,and VAT rate 17%,Referring to this table,the coefficient 4.3182 can be found at the crossing point of above-mentioned cigarette is the coefficient times the CIF value,that is 10000×4.3182=43182.

(2)The Table of import Tax Cofficients (Consumption Taxes Not Applicable) applies to goods on which no consumption tax is levied.The user may first find the duty rate and VAT rate of a particular type of goods in the table,then find the coefficient where those two rates meet in the table.The total import tax is the coefficient times the CIF value.

Taking spectacle piece made of imported glass for example,we pressume that is CIF value is RMB 10000 with preferential duty rate 50% and VAT rate 17%,Referring to this table,the co-efficient 0.7550 can be found at the crossing point of duty rate 50 and VAT rate 45,The total import tax payable is the coefficient times the CIF value,that is,10000×0.7550 =7550.

5.As for as goods on which Interim Duty Rate is appliable,ICD rate is no other than Interim Duty Rate.

表1 有消費稅時進口稅計稅系數表Table of import Tax Coefficients (Consumption Taxes Applicable)

關稅Tariff(%)消費稅 C.T.rate(%)3581015172530404560.27860.30550.34800.37800.45910.49420.65360.77171.06701.254990.31470.34240.38620.41700.50040.53650.70040.82191.12551.3187140.37510.40400.44980.48200.56920.60700.77840.90541.22301.4251200.44740.47790.52610.56000.65180.69160.87201.00571.34001.5527300.56800.60110.65330.69000.78940.83251.02801.17291.53501.7655350.62840.66260.71680.75500.85820.90301.10601.26641.68251.8718400.68870.72420.78040.82000.92710.97351.18401.34001.73001.9782500.80930.84740.90760.95001.6471.11451.34001.50711.92502.1909550.86950.90890.97121.01501.13351.18491.41801.59072.02252.2973600.92990.97051.03481.08001.20241.25541.49601.67432.12002.4036701.05051.09371.16201.21001.34001.39641.65201.84142.31502.6164751.11081.15531.22551.27501.40881.46691.73001.92502.41252.7227801.17711.21681.28911.34001.47761.58731.80802.00862.51002.82911001.41241.46821.54351.60001.75291.81932.12002.34292.90003.25451101.53301.58631.67071.73001.89061.96022.27602.51003.09503.46731201.65361.70951.79781.86002.02822.10122.43202.67713.29003.68001301.77421.83261.92501.99002.16592.24222.58802.84433.48503.89271401.89481.95582.05222.12002.30352.38312.74403.01143.68004.10551502.01552.07892.17932.25002.44122.52412.90003.17863.87504.31821802.37732.44842.56092.64002.85412.94703.36803.68004.46004.95642302.98043.06423.19673.29003.54243.65184.14804.51755.43506.02002703.46293.55683.70543.81004.09294.21574.77205.18436.21506.8709

注 :鑒于應征消費稅的進口商品的法定增值稅稅率均為17%,故本表內省略了增值稅稅率一欄,但表內所列常數均已包括增值稅在內。Note:All coefficients include a statutory VTA rate of 17%.

表2 無消費稅時進口稅計稅系數表Table of import Tax Coefficents (Consumption Taxes Not Aplicable)關稅Tariff(%)增值稅(%)V.A.T rate關稅Tariff(%) 增值稅(%)V.A.T rate關稅Tariff(%) 增值稅(%)V.A.T rate13171317131700.13000.1700180.33340.3806480.67240.73161 0.14130.1817190.34470.3923500.69500.755020.15260.1934200.35600.4040550.75150.813530.16390.2051210.36730.4157600.80800.872040.17520.2168220.37860.4274650.86450.93054.20.17750.2191230.38990.4391680.89840.965650.18650.2285240.40120.4508700.92100.98905.80.19550.2379250.41250.4625750.97751.047560.19780.2402260.42380.4742781.01141.082670.20910.2519270.43510.4859801.03401.10607.50.21480.2578280.44640.4976851.09051.164580.22040.2636290.45570.5093901.14701.22308.40.22490.2683300.46900.521091.21.16061.237090.23170.2753310.48030.53271001.26001.34009.60.23850.2823320.49160.54441101.37301.45709.70.23960.2835330.50290.55611141.41821.50389.80.24070.2847340.51420.56781201.48601.5740100.24300.2870350.52550.5795121.61.50411.5927110.25430.2987360.53680.59121301.59901.6910120.26560.3104380.55940.61461501.82501.9250130.27690.3221390.57070.62361601.93802.0420140.28820.3338400.58200.63801702.05102.1590150.29950.3455420.60460.66141802.16402.2760160.31080.3572430.61590.67312302.72902.8610170.32210.3689450.63850.69652703.18103.3290

ems國際快遞單號格式-相關快遞信息(1)

Countries and Regions國家或地區國際域名縮寫電話代碼 時差Angola安哥拉AO244-7Afghanistan阿富汗AF930Albania阿爾巴尼亞AL355-7Algeria阿爾及利亞DZ213-8Andorra安道爾共和國AD376-8Anguilla安圭拉島AI1264-12Antigua and Barbuda安提瓜和巴布達AG1268-12Argentina阿根廷AR54-11Armenia亞美尼亞AM374-6Ascension阿森松247-8Australia澳大利亞AU61+2Austria奧地利AT43-7Azerbaijan阿塞拜疆AZ994-5Bahamas巴哈馬BS1242-13Bahrain巴林BH973-5Bangladesh孟加拉國BD880-2Barbados巴巴多斯BB1246-12Belarus白俄羅斯BY375-6Belgium比利時BE32-7Belize伯利茲BZ501-14Benin貝寧BJ229-7Bermuda Is.百慕大群島BM1441-12Bolivia玻利維亞BO591-12Botswana博茨瓦納BW267-6Brazil巴西BR55-11Brunei文萊BN6730Bulgaria保加利亞BG359-6Burkina-faso布基納法索BF226-8Burma緬甸MM95-1.3Burundi布隆迪BI257-6Cameroon喀麥隆CM237-7Canada加拿大CA1-13Cayman Is.開曼群島1345-13Central African Republic中非共和國CF236-7Chad乍得TD235-7Chile智利CL56-13China中國CN860Colombia哥倫比亞CO570Congo剛果CG242-7Cook Is.庫克群島CK682-18.3Costa Rica哥斯達黎加CR506-14Cuba古巴CU53-13Cyprus塞浦路斯CY357-6Czech Republic 捷克CZ420-7Denmark丹麥DK45-7Djibouti吉布提DJ253-5Dominica Rep.多米尼加共和國DO1890-13Ecuador厄瓜多爾EC593-13Egypt埃及EG20-6EI Salvador薩爾瓦多SV503-14Estonia愛沙尼亞EE372-5Ethiopia埃塞俄比亞ET251-5Fiji斐濟FJ679+4Finland芬蘭FI358-6France法國FR33-8French Guiana法屬圭亞那GF594-12Gabon加蓬GA241-7Gambia岡比亞GM220-8Georgia 格魯吉亞GE9950Germany 德國DE49-7Ghana加納GH233-8Gibraltar直布羅陀GI350-8Greece希臘GR30-6Grenada格林納達GD1809-14Guam關島GU1671+2Guatemala危地馬拉GT502-14Guinea幾內亞GN224-8Guyana圭亞那GY592-11Haiti海地HT509-13Honduras洪都拉斯HN504-14Hongkong香港HK8520Hungary匈牙利HU36-7Iceland冰島IS354-9India印度IN91-2.3Indonesia印度尼西亞ID62-0.3Iran伊朗IR98-4.3Iraq伊拉克IQ964-5Ireland愛爾蘭IE353-4.3Israel以色列IL972-6Italy意大利IT39-7Ivory Coast科特迪瓦225-6Jamaica牙買加JM1876-12Japan日本JP81+1Jordan約旦JO962-6Kampuchea (Cambodia )柬埔寨KH855-1Kazakstan哈薩克斯坦KZ327-5Kenya肯尼亞KE254-5Korea韓國KR82+1Kuwait科威特KW965-5Kyrgyzstan 吉爾吉斯坦KG331-5Laos老撾LA856-1Latvia 拉脫維亞LV371-5Lebanon黎巴嫩LB961-6Lesotho萊索托LS266-6Liberia利比里亞LR231-8Libya利比亞LY218-6Liechtenstein列支敦士登LI423-7Lithuania立陶宛LT370-5Luxembourg盧森堡LU352-7Macao澳門MO8530Madagascar馬達加斯加MG261-5Malawi馬拉維MW265-6Malaysia馬來西亞MY60-0.5Maldives馬爾代夫MV960-7Mali馬里ML223-8Malta馬耳他MT356-7Mariana Is馬里亞那群島1670+1Martinique馬提尼克596-12Mauritius毛里求斯MU230-4Mexico墨西哥MX52-15Moldova, Republic of 摩爾多瓦MD373-5Monaco摩納哥MC377-7Mongolia 蒙古MN9760Montserrat Is蒙特塞拉特島MS1664-12Morocco摩洛哥MA212-6Mozambique莫桑比克MZ258-6Namibia 納米比亞NA264-7Nauru瑙魯NR674+4Nepal尼泊爾NP977-2.3Netheriands Antilles荷屬安的列斯599-12Netherlands荷蘭NL31-7New Zealand新西蘭NZ64+4Nicaragua尼加拉瓜NI505-14Niger尼日爾NE227-8Nigeria尼日利亞NG234-7North Korea朝鮮KP850+1Norway挪威NO47-7Oman阿曼OM968-4Pakistan巴基斯坦PK92-2.3Panama巴拿馬PA507-13Papua New Cuinea巴布亞新幾內亞PG675+2Paraguay巴拉圭PY595-12Peru秘魯PE51-13Philippines菲律賓PH630Poland波蘭PL48-7French Polynesia法屬玻利尼西亞PF689+3Portugal葡萄牙PT351-8Puerto Rico波多黎各PR1787-12Qatar卡塔爾QA974-5Reunion留尼旺262-4Romania羅馬尼亞RO40-6Russia俄羅斯RU7-5Saint Lueia圣盧西亞LC1758-12Saint Vincent圣文森特島VC1784-12Samoa Eastern東薩摩亞(美)684-19Samoa Western西薩摩亞685-19San Marino圣馬力諾SM378-7Sao Tome and Principe圣多美和普林西比ST239-8Saudi Arabia沙特阿拉伯SA966-5Senegal塞內加爾SN221-8Seychelles塞舌爾SC248-4Sierra Leone塞拉利昂SL2, 32-8Singapore新加坡SG65+0.3Slovakia斯洛伐克SK421-7Slovenia斯洛文尼亞SI386-7Solomon Is所羅門群島SB677+3Somali索馬里SO252-5South Africa南非ZA27-6Spain西班牙ES34-8Sri Lanka斯里蘭卡LK940St.Lucia圣盧西亞LC1758-12St.Vincent圣文森特VC1784-12Sudan蘇丹SD249-6Suriname蘇里南SR597-11.3Swaziland斯威士蘭SZ268-6Sweden瑞典SE46-7Switzerland瑞士CH41-7Syria敘利亞SY963-6Taiwan臺灣省TW8860Tajikstan塔吉克斯坦TJ992-5Tanzania坦桑尼亞TZ255-5Thailand泰國TH66-1Togo多哥TG228-8Tonga湯加TO676+4Trinidad and Tobago特立尼達和多巴哥TT1809-12Tunisia突尼斯TN216-7Turkey土耳其TR90-6Turkmenistan 土庫曼斯坦TM993-5Uganda烏干達UG256-5Ukraine烏克蘭UA380-5United Arab Emirates阿拉伯聯合酋長國AE971-4United Kiongdom英國GB44-8United States of America美國US1-13Uruguay烏拉圭UY598-10.3Uzbekistan烏茲別克斯坦UZ233-5Venezuela委內瑞拉VE58-12.3Vietnam越南VN84-1Yemen也門YE967-5Yugoslavia南斯拉夫YU381-7Zimbabwe津巴布韋ZW263-6Zaire扎伊爾ZR243-7Zambia贊比亞ZM260-6

ems國際快遞單號格式-相關快遞信息(2)

國際間貨物貿易流量、流向與規模:產業間投資聯系創造貨流“擴大乘數”

國際分工條件下區域產業的發展需要投資:將對其他區域投入一產出關系提出要求當前,全球經濟資源配置下的國際產業分工使國際資源與產品貨流配置成為首先考慮的內容。全球范圍的分工,客觀上要求任何一國在加快經濟發展的同時,推動經濟繁菜。而國際間產業分工基礎上的投資聯系就使這種分工效果產生的貨流傳導到世界主要區域間進行。

產業投資形成的投入一產出關系決定國際貿易貨流規模生成量的變化。世界分工基礎上,這種產業部門之間的協調發展要求,使得產業間存在著必然的投資聯系及產業派生關系。所以,在規劃與布局國際范疇的航運貨物流向與流向視角下,我們必須注意到任何由商品構成的投入一產出物的遠景預測都與國際間產業投資關聯分不開。在經濟分析階段,如果國家要促進某個產業的發展,這種某一產業的直接投資必然導致大量相關產業的投資,即產業間投資聯系的表現及產業間投入產出物質與技術關系的密切結合與要求。

收入是需求的基本動力,也是進出口貿易需求的基本動因。由于產業間存在著上述聯系,所以,產業的任何發展變化,必然帶動一系列產業以技術經濟關系為基礎的聯系及變化,從而引起投人與產出物質產品的流動及貿易貨流,導致資源配置方式的變化,對產業間區域間貿易運輸與運力配置提出客觀要求。

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