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

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