2011报关员考试重要考点精讲进出口税费(2011, customs examination important examination points import and export taxes and fees).doc
- 1、本文档共8页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
2011报关员考试重要考点精讲进出口税费(2011, customs examination important examination points import and export taxes and fees)
2011报关员考试重要考点精讲进出口税费(2011, customs examination important examination points import and export taxes and fees)
A tariff
The concept of the tariff:
1, the customs tariff is 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, to permit a levy of import and export of goods and articles to the taxpayers tax.
2, the subject of taxation is the national customs duties and on behalf of the state.
3, the tax is the import and export of goods and articles.
To determine the problem
The object of tariffs in China also is taxed all kinds of entry-exit personnel, transport, goods and articles.
Answer: wrong
Explanation: all kinds of inbound and outbound personnel do not belong to the object of Taxation, tax transport but not tariffs, tonnage tax.
The type of tariff
From the perspective of customs operations, customs import and export tariff tariff is divided into:,
(a) import tariffs
1, the import tariff meaning: refers to a countrys customs on imported goods and items of tax imposed tariffs.
2 kinds of import tariffs,
* from the tariff standards, divided into import tariffs:
(1) (2) from the amount of ad valorem tax (3) (4) tax composite sliding tax
(1): the price of the goods to ad valorem tax as a tax standard.
Formula: ad valorem taxes 56170 goods duty paid price * ad valorem tax
The tariff price and tax is proportional to the.
(2) from the amount of tax: a unit of measurement of goods as tax standards (for example, weight, quantity and capacity).
From the amount of tax levy formula: = units from the amount of total goods * tax rate
The rate of goods: crude oil, beer, film, frozen chicken
(3) composite tax: a tax in commercial use at the same time from the price, from the amount of two, according to two tax levied merger.
Formula: Compound tax taxes 56170 from part of the price of the tariffs + from parts tariffs
= goods duty paid price * * from the amount of ad valorem tax rate
您可能关注的文档
- 2010年新版三亚自助游攻略(New Sanya 2010 travel Raiders).doc
- 2010年最雷广告语(2010's slogan).doc
- 2010年注会《财务成本管理》教材勘误表(In 2010 the CPA financial cost management textbook Errata).doc
- 2010年南宁市重点招商项目(Key investment projects in Nanning in 2010).doc
- 2010年考研英语高分(In 2010, I got high marks in English).doc
- 2010年社区卫生站工作总结(Summary of community health station work in 2010).doc
- 2010土地登记代理人精讲班讲义-地籍调查第1讲(2010 land registration agents, lectures, lectures - cadastral survey first).doc
- 2010年高考压轴题数学跟踪演练系列六(2010 college entrance examination finale mathematical tracking exercises series six).doc
- 2010新语(2010 new words).doc
- 2010毕业生就业图谱国企盛于外资(2010 graduates employment map state-owned enterprises Sheng in foreign investment).doc
- 水利水电工程质量检测员继续教育系统基础考试试题及答案(各种收集).pdf
- 毕业论文设计模板.pdf
- 2025年云南省寻甸县第五中学高三下学期教学质量监测(一)数学试题试卷含解析.doc
- 2025年云南省玉溪市师院附中高三数学试题寒假周考试卷含解析.doc
- 2025年云南省玉溪市新平一中高三第一次教学质量监测(4月)数学试题含解析.doc
- 2025年云南省玉溪市新平一中高三下学期考前模拟考试数学试题含解析.doc
- 2025年云南省宣威市第四中学招生全国统一模拟考试数学试题含解析.doc
- 2025年云南省元江民中高三下学期二模(4月)数学试题含解析.doc
- 2025年云南省元江县民族中学高三质量检查数学试题含解析.doc
- 2025年云南省沾益县第四中学下学期期中考高三试卷数学试题含解析.doc
文档评论(0)