关税的纳税筹划（Tax planning for customs duties）.doc

关税的纳税筹划（Tax planning for customs duties） Tax planning for customs duties Tax planning for tariffs 2008-12-20 15:15:34 First, the use of preferential tariff rates planning The tariff regulations provide that the import tax rate is divided into two types: general rate and preferential tax rate. The origin is Peoples Republic of China and any relevant import tax reciprocity agreement countries or regions, according to the general tax rate is set to the origin of the imported goods; the relevant tax reciprocity agreement countries or regions, and Peoples Republic of China, according to the tax preferential tax rate. In the import of products, under the same conditions, should choose to sign a tax agreement with Peoples Republic of China countries and regions. It is important to draw attention to the fact that, after the accession to the WTO, the difference between the ordinary tax rate and the preferential tax rate will gradually disappear, and all WTO member countries will implement the same tax rate. Two, the use of substantive processing standards for planning There are two criteria for the confirmation of the origin of goods: first, the standard of origin. Where the goods are produced or manufactured entirely in one country, the country of manufacture or manufacture is the country of origin of the goods. Two is the substantive processing standards. Refers to the import of goods manufactured by several countries, with the last country which is economically regarded as a substantial processing of goods, as the country of origin of the goods concerned. Substantial processing refers to the so-called products after processing, in the customs tariff is not according to the original tax items and Tax Taxable Items in another, or the processing part of the value of the total value of the new product has exceeded the proportion of more than 30%. If two conditions have one, they can be regarded as substantive processing. In addition, according to the relevant provisions of ta