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)
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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