税法一课件（Tax law courseware）.docVIP

税法一课件（Tax law courseware） Eighth chapter tariff This chapter analyzes the situation This chapter belongs to the small tax section in the tax law. This chapter can not only make individual choice questions and multiple-choice questions, but also combine them with VAT and consumption tax to make calculation questions or comprehensive questions. The score about 9 points, accounting for the proportion of the overall score of subjects score of around 7%, the last 3 years are shown in the following table topic quantity analysis: Type of test, 2007, 2008, 2009 Subject and score of subject and score of subject and score Individual choice question 332211 Multiple-choice question 242424 Calculation questions - - - 12 Comprehensive analysis questions 2412-- Total 7115847 This chapter focuses on and difficulties Section 1 overview of customs duties First, the concept, origin and development of tariff The tariff is by the customs according to the relevant laws formulated by the state, the import and export of goods and goods subject to taxation and a commodity tax. Two. Characteristics of customs duties The tariff has the following characteristics: the object is the collection of goods and articles into or out of the territory; tariff is a single link with strong foreign money. [description] the following is not true of the description of the tariff. A. does not impose tariffs on intangible goods B. customs and border may be consistent, also may be inconsistent C. is a direct tax tariff D. tariff policies and tariff measures are often closely related to economic policies and foreign policies [answer] C Three. Classification of customs duties (1) classify the tariff into import tax, export tax and transit tax according to the classification of the object of taxation. The import tax tax and additional tax is divided. The purpose and name of the additional tax are various, such as anti-dumping duty, countervailing duty, retaliatory duty, urgent import duty and so on. The additional