实用报关英语课件lesson3.pptVIP

报关实用英语 孙立清 盐城纺织职业技术学院 经贸管理系 Outlines I. Revision: II. Customs Knowledge III. Text explanation IV. Exercises V. Assignments III.Explanation of the Text Paragraph 1 the levy征费 of Customs Import and Export Tariff进出口关税 of the People’s Republic of China except as otherwise除另有 provided for规定 by the State Council. Goods purchased out of the Customs territory and imported(购出关境又进口的货物) which are originally produced and manufactured in China(原产和制造于中国) shall be subject to the levy of import duty(进口税) according to the Customs Import and Export Tariff(海关进出口税则) of People’s Republic of China. The State Tariff Commission(国家关税委员会) established by the State Council is charged with(负责) the responsibility to formulate(制订) the guideline(指导方针) , policies and principles for drawing up and amending(制定和修改) “Regulations on Import and Export Tariff(进出口关税条例) of the people’s Republic of China. To examine the draft of amendments to tariff;（审查关税修订草案） To set temporary tariff rates （设置临时关税税率） and to examine and approve the partial adjustment to the tariff rates. （审查和批准局部调整关税税率） The General rates（普通税率）: apply to goods imported from and produced or manufactured in countries or regions with which the P.R. China has concluded no agreement(没有缔结协议)for reciprocal tariff preference(优惠关税协定); The preferential rates(优惠税率): apply to goods imported from and produced or manufactured in countries or regions with which China has concluded such agreement. A special duty may be imposed on goods imported from any country or region which imposes a discriminating duty（歧视性关税） or effects other forms of discriminating treatment （歧视性待遇） in respect of(关于) imported goods originating in P.R. China. in respect of 英音：[in rispekt ?v]美音：[?n r?sp?kt ?v] ? ? 1. 关于His work is good in respect of quality but bad in respect of quantity. 他的工作品质好但数量不够。  be imposed on vt. 1. 征(税);加(负担等)于[(+on/upon)]The government imposed a heavy tax on luxury goods. 政府对奢侈品课以重税。 2. 把...强加于[(+on/upon)]The