Tax information:
definition
Tariff refers to a kind of tax levied by a country’s customs on imported and exported goods passing through its customs territory according to the laws of that country. Tariff is generally a high-level tax at the designated tax rate by the highest administrative unit in all countries. For countries with developed foreign trade, tariff is often the main income of national tax and even national finance. The government can impose tariffs on imported and exported goods, but import tariffs are the most important and the main trade measures.
levy
The basis of tariff collection is the customs value. The cif price of imported goods based on the transaction value approved by the customs is the customs duty paid price; For export goods, the duty-paid price shall be the FOB price of the goods sold abroad minus the export tax, and the price determined after customs examination. Namely:
Customs value = transaction value approved by the customs as the base-CIF price;
Duty paid price = [(export goods sales+offshore price)-export tax] → customs examination and approval.
The formula for calculating the tariff payable is: tax payable = customs value × applicable tax rate.
characteristic
(1) Tariff is the tax levied by the customs established by the government on the imported export commodities when they pass through the customs territory of a country.
(2) Tariffs are mandatory.
(3) Tariffs are free of charge.
(4) Tariffs are predetermined.
function
1, safeguard national sovereignty and economic interests.
2. Protect and promote the development of domestic industrial and agricultural production.
3, adjust the national economy and foreign trade.
4. Raise national fiscal revenue
tax regulations
Customs tariff, also known as customs tariff, refers to a country’s regulations on levying tariffs on imported goods and a list of systematically classifying imported taxable goods and duty-free goods. It is the basis of customs tax collection and the concrete embodiment of a country’s tariff policy.
From the content point of view, the customs tariff generally includes two parts: first, the rules, regulations and explanations of customs tariff collection; The second is the tariff rate table. The tariff rate table consists of tariff code, commodity name, customs rate and other columns.
Tax payment method:
The usual customs duty payment method is that the customs that accepts the declaration of the customs clearance procedures for the goods entering (leaving) the port calculates the applicable customs duties one by one and fills out the customs payment form. After the taxpayer goes through the formalities of tax payment or transfer to the customs or designated bank, the customs (with the receipt of the bank) goes through the customs clearance procedures. The tax collection procedure comes first, and the customs clearance procedure comes last, which is conducive to timely warehousing of taxes and preventing tax arrears. Therefore, customs in all countries use this method as the basic tax payment method.