Who can come in and talk about the customs tax bill in detail?

China Customs collects import duties or export duties on imported and exported goods according to the provisions of the Customs Regulations of People's Republic of China (PRC) and the tax rates stipulated in the Import and Export Tariff of People's Republic of China (PRC). For the convenience of taxpayers, other taxes and fees payable for import and export goods are also collected by the customs at the same time when the goods are imported.

Customs revenue is an important source of national central financial revenue, an important tool for national macroeconomic regulation and control, and a means for WTO to allow contracting parties to protect their own economies.

After implementing the tax reduction policy formulated by the state, the customs levied tariffs on import and export goods and articles, which played a role in protecting domestic industrial and agricultural production, adjusting industrial structure, organizing fiscal revenue and regulating import and export trade activities.

The basis of customs taxation is the "dutiable price" of goods. In general, the CIF price of imported goods and the FOB price of exported goods can be used as the basic price for customs taxation. However, the CIF price or FOB price is obviously lower than the import price of goods in the same period, or the special economic relationship between the buyer and the seller affects the import transaction price, or according to the market situation grasped by the customs, the customs has the right to set the "duty-paid price".

Extended data:

China's tariffs are mainly import duties. In the import tariff, each tax item has two columns: the ordinary tax rate and the lowest tax rate.

Impose the lowest tax rate on imported goods from countries with which China has a tariff reciprocal trade treaty or agreement. General tax rate is levied on imported goods from countries that have not signed trade treaties or agreements with China. The general tax rate is slightly higher than the minimum tax rate.

From the Han Dynasty, the Tang Dynasty to the early Qing Dynasty, China's tariffs were basically tributes. Modern China Customs was founded in 1684. There are four customs: Guangdong Customs, Fujian Customs, Zhejiang Customs and Jianghai Customs, which levy taxes on the receipt price of import and export goods in proportion. Since the signing of Sino-British treaty of nanking in 1842, China has lost its tariff autonomy.

The five-port trade charter signed in 1843 stipulates that all import and export goods are subject to the agreed tax rate of "customs rules". The tax rate will be reconsidered in the future. Except for some goods, most imported goods will be from ad valorem tax to specific tax.

From July 20 18 1 day, the import tariffs on complete vehicles and parts will be reduced. Reduce the tax rates of 135 tax items with a car tax rate of 25% and four tax items with a tax rate of 20% to 15%, with tax reductions of 40% and 25% respectively; The tax rates of ***79 tax numbers with auto parts tax rates of 8%, 10%, 15%, 20% and 25% were reduced to 6%, with an average tax reduction of 46%.

? Baidu encyclopedia-import tax

Baidu encyclopedia-customs tax