进出口关税和进口环节增值税计算方法（Import and export tariffs and import VAT calculation methods）.docVIP

进出口关税和进口环节增值税计算方法（Import and export tariffs and import VAT calculation methods） Import and export tariffs and import VAT calculation methods I. customs duties (Customs Duties; Tariff) The tariff is an important part of national revenue, is by the Customs on behalf of the state, in accordance with the national tariff policy and announced the implementation of the tax law and the import and export tariff, import and export of a commodity levy to the taxpayers tax. According to the different classification standards, tariff can be divided into many kinds. From the point of view of customs declaration, we should master our current import duties, export duties and other common types. (I) import tariffs (Import, Duties); 1, import tariff Import tariff refers to the customs duties imposed by a countrys customs on import goods and articles. It has been recognized as an important economic protection measure in international trade. 2. Types of import duties As countries have different purposes of levying import duties, they also play different roles, so they have customs duties of various types or various names. 1) from the tariff column of import tariff, it can be divided into most favored nation treatment, customs duty, agreement tariff, preferential tariff and common customs duty, etc.. The imported goods MFN rates apply to our country and the common application of the MFN clause of the World Trade Organization member countries or regions, or originating in China signed and imported goods have given each other MFN clause in bilateral trade agreement countries and regions. The agreement tax rate applies to the import of the contracting parties participating in the regional trade agreements containing tariff preferences in china. Preferential tariff rates apply to goods imported from countries or regions with special preferential tariff agreements with our country. The ordinary tax rate applies to goods imported from countries or regions other than those of the countries or