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首页 中华人民共和国海关进出口税则及申报指南.中国海关进出口税则编委会

中华人民共和国海关进出口税则及申报指南.中国海关进出口税则编委会.pdf

中华人民共和国海关进出口税则及申报指南.中国海关进出口税则编委会

山宗
2011-01-10 0人阅读 举报 0 0 暂无简介

简介:本文档为《中华人民共和国海关进出口税则及申报指南.中国海关进出口税则编委会pdf》,可适用于人文社科领域

前言为进一步发挥关税调控在促进发展、调整结构、深化改革、改善民生方面的积极作用自年月日起我国将进一步调整进出口关税税则主要涉及最惠国税率、年度暂定税率、协定税率、特惠税率以及税则税目等方面。为促进我国外贸企业的国际竞争力,缓解外贸企业在新形势下的经营压力,自年以来财政部、国家税务总局多次对数千项产品上调出口退税率。本书根据年发布的《中华人民共和国进出口税则》,增加了海关十位进出口商品编码国家税务总局发布的出口退率税结合国家相关部委的进出口相关监管证件规定编辑《中华人民共和国海关进出口税则及申报指南》。本书主要内容包括税则号列、商品名称、出口退税率、进口增值税率、进口最惠国税率、进口暂定税率协定税率、计量单位和进出口监管条件等内容。采用各项税率、税目对照形式查阅方便便于读者使用是企业报关、退税的必备工具图书具有很高的操作性。是指导进出口单位办理进口征税、出口退税的重要参考书。适用读者:进出口企业的财务人员、业务人员、管理人员报关公司、税务代理机构外经贸主管部门、财政税务、审计相关人员其他从事进出口研究的相关人员。本书编委会使用和编辑说明根据年《中华人民共和国进出口税则》以及今年以来财政部、国家税务总局多次次大面积上调出口退税率,结合海关监管十位商品编码和相关部门对进出口商品的监管证件我们编纂本书。为了读者便于查阅现将《海关进出口税则》和附录说明如下:第一部分《海关进出口税则》《海关进出口税则》包括进口关税征税率、出口退(免)税率、进出口监管证件对照速查表是本书的核心部分:第一列是“商品编码”,前八位代码与《税则》中的税则号列统一第九位和第十位编码与进口环节税、进口暂定税率和贸易管制的要求统一。第二列是“商品名称及备注”即该进出口商品的名称和描述。第三列是“出口退税”即出口退税率()该数据为年国家出口退税文库正在使用的最新退税率。第四列是“进口税率”分为最惠国进口税率(),普通进口税率()和进口商品暂定税率()。最惠国进口税率:原产于共同适用最惠国待遇条款的世界贸易组织成员的进口货物原产于与我国签订含有相互给予最惠国待遇条款的双边贸易协定的国家或地区的进口的货物以及原产于我国境内的进口货物适用于最惠国税率。普通进口税率:原产于上述国家或地区以外的国家或地区的进口货物以及原产地不明的进口货物适用于普通税率。进口商品暂定税率:适用最惠国税率的进口货物有暂定税率的应当适用暂定税率适用协定税率、特惠税率的进口货物有暂定税率的应当从低适用税率适用普通税率的进口货物不适用暂定税率。适用出口税率的出口货物有暂定税率的应当适用暂定税率。暂定税率仅在当年有效。不含棉花等关税配额产品的进口暂定税率。第五列是“增值税率”即现行进口增值税率()第六列是“计量单位”第七列是“监管条件”该栏目的代码表示该商品在一般贸易进出口时需要提交的监管证件。第二部分年出口商品关税、暂定税率和特别关税税率表第三部分《附表》部分本书的重要组成部分本书共编辑了九个附表分别是:附表年进口商品消费税税率表附表年进境物品进口税率表附表年进口商品协定税目税率表协定税率:原产于与我国签订含有关税优惠条款的区域性贸易协定的国家或地区的进口货物适用协定税率。目前适用协定税率的国家或地区为原产于文莱、柬埔寨、印度尼西亚、老挝、马来西亚、缅甸、菲律宾、新加坡、泰国、越南、韩国、斯里兰卡、孟加拉、印度、巴基斯坦、智利、新西兰、中国香港、中国澳门和中国台湾的部分进口货物。附表年进口商品特惠税目税率表特惠税率原产于与我国签定含有特殊关税优惠条款的贸易协定的国家或地区的进口货物适用特惠税率。目前适用特惠税率的国家和地区为原产于孟加拉、柬埔寨、老挝、缅甸、贝宁、布隆迪、佛得角、中非、科摩罗、刚果、吉布提、赤道几内亚、厄立特里亚、埃塞俄比亚、几内亚、几内亚比绍、莱索托、利比里亚、马达加斯加、马里、毛里塔尼亚、莫桑比克、尼日尔、卢旺达、塞拉利昂、苏丹、坦桑尼亚、多哥、乌干达、赞比亚、安哥拉、塞内加尔、阿富汗、也门、马尔代夫、瓦努阿图、萨摩亚部分、乍得、索马里、马维拉、东帝汶的部分进口货物。附表年进口商品从量税、复合税税率表附表年进口关税与进口环节代征税(增值税)计税常数表附表关税配额商品进口税率表附表年进口关税与进口环节代征税(消费税及增值税)计税常数表附表计量单位换算表第四部分申报指南(一)海关进出口货物报关单填制规范(二)进出口通关申报系统常用代码表及说明第五部分海关进出口商品规范申报要素总目录第一部分中华人民共和国进出口税则················()第二部分出口商品关税、暂定税率和特别关税税率表···············································()第三部分附表(一)年进口商品消费税税率表()(二)年进境物品进口税率表····()(三)年进口商品协定税目税率表()(四)年进口商品特惠税目税率表···················································()(五)年进口商品从量税、复合税税率表·····································()(六)年进口关税与进口环节代征税(增值税)计税常数表······()(七)关税配额商品进口税率表······()(八)年进口关税与进口环节代征税(消费税及增值税)计税常数表···················································()(九)计量单位换算表······················()第四部分申报指南(一)海关进出口货物报关单填制规范·····································()(二)进出口通关申报系统常用代码表及说明··························()()监管方式代码表及说明()()征免性质代码表及说明()()征减免税方式代码表及说明······························()()运输方式代码表及说明()()关区代码表及说明······()()国内地区代码表及说明()()结汇方式代码表及说明()()监管证件代码表及说明()()用途代码表及说明······()()企业性质代码表·········()()货币代码表················()()成交方式代码表········()()计量单位代码表········()()国别(地区)代码表()()地区性质代码表·········()第五部分海关进出口商品规范申报要素·····························································()ContentsPartⅠImportandExportTariffofthePeople’sRepublicofChina·······································································()PartⅡInterimDutyRateandSpecialDutyRateonExportGoods·········································································()PartⅢAppendix(Ⅰ)ConsumptionTaxonImportGoods··········()(Ⅱ)DutyRateonEntryItems··························()(Ⅲ)ConventionalTariffRatesonImportGoods()(Ⅳ)SpecialPreferentialTariffRatesonImportGoods····························································()(Ⅴ)SpecificandCompoundDutyRateonImportGoods··························································()(Ⅵ)TableofImportTariffandImportTax(ValueAddedTax)in···········································()(Ⅶ)TariffQuotaRateonImportGoods··················()(Ⅷ)TableofImportTariffandImportTax(ConsumptionTaxValueAddedTax)in·························()(Ⅸ)ConversionTable············································()PartⅣADeclarationGuide(Ⅰ)StandardsforFillinginCustomsDeclarationFormforImportExportGoods······················()(Ⅱ)CommonCodeTableforCustomsDeclarationsystemandExplanation·································()⑴CodesandExplanationforCustomsManagement···············································································()⑵CodesandExplanationfortheNatureofLevyandExemptionofTariff·····································()⑶CodesandExplanationforMethodofLevy,ReductionandExemptionofTariff··················()⑷CodesandExplanationforWaysofTransport·()⑸CustomsCodeTableandExplanation··············()⑹CodesandExplanationforInternalRegion······()⑺CodesandExplanationforSettleofexchange()⑻CodesandExplanationforImportandExportdocumentsneededbyCustomsManagement·()⑼CodesandExplanationforUseageofImportGoods·································································()⑽EnterpriseNatureTable·····································()⑾CurrenciesCodestable······································()⑿TradeTermsCodesTable··································()⒀CodesforunitsofmeasureinInternationalTrade()⒁CountriesandRegionsCodestable··················()⒂CodesforSpecialAreas·····································()PartⅤCustomsRequiredCataloguefortheDeclarationofImportandExportGoods···································()目录归类总规则······················································()第一类活动物动物产品·······························()第一章活动物·······································()第二章肉及食用杂碎····························()第三章鱼、甲壳动物、软体动物及其他水生无脊椎动物······················()第四章乳品蛋品天然蜂蜜其他食用动物产品···························()第五章其他动物产品··························()第二类植物产品···············································()第六章活树及其他活植物鳞茎、根及类似品插花及装饰用簇叶···()第七章食用蔬菜、根及块茎··············()第八章食用水果及坚果柑橘属水或甜瓜的果皮·························()第九章咖啡、茶、马黛茶及调味香料()第十章谷物·········································()第十一章制粉工业产品麦芽淀粉菊粉面筋······························()第十二章含油子仁及果实杂项子仁及果实工业用或药用植物稻草、秸秆及饲料··········································()第十三章虫胶树胶、树脂及其他植物液、汁···································()第十四章编结用植物材料其他植物产品··········································()第三类动、植物油、脂及其分解产品精制的食用油脂动、植物蜡·······················()第十五章动、植物油、脂及其分解产品精制的食用油脂动、植物蜡·()INDEXGENERALRULESFORTHEINTERPRETATIONOFTHEHARMONIZEDSYSTEM··························································()SECTIONⅠLIVEANIMALSANIMALPRODUCTS············()ChapterLiveanimals·····················································()ChapterMeatandediblemeatoffal································()ChapterFishandcrustaceans,molluscsandotheraquaticinvertebrates······································()ChapterDairyproductsbirds’eggsnaturalhoneyedibleproductsofanimalorigin,notelsewherespecifiedorincluded·······································()ChapterProductsofanimalorigin,notelsewherespecifiedorincluded·······································()SECTIONⅡVEGETABLEPRODUCTS·····························()ChapterLivetreesandotherplantsbulbsrootsandthelikecutflowersandornamentalfoliage····()ChapterEdiblevegetablesandcertainrootsandtubers·······································································()ChapterEdiblefruitandnutspeelofcitrusfruitormelons····························································()ChapterCoffee,tea,mateandspices··························()ChapterCereals···························································()ChapterProductsofthemillingindustrymaltstarchesinulinwheatgluten·········································()ChapterOilseedsandoleaginousfruitsmiscellaneousgrains,seedsandfruitindustrialormedicinalplantsstrawandfodder·································()ChapterLacgums,resinsandothervegetablesapsandextracts····················································()ChapterVegetableplaitingmaterialsvegetableproductsnotelsewherespecifiedorincluded·······································································()SECTIONⅢANIMALORVEGETABLEFATSANDOILSANDTHEIRCLEAVAGEPRODUCTSPREPAREDEDIBLEFATSANIMALORVEGETABLEWAXES··································()ChapterAnimalorvegetablefatsandoilsandtheircleavageproductspreparedediblefatsanimalorvegetablewaxes·······························()第四类食品饮料、酒及醋烟草、烟草及烟草代用品的制品···························()第十六章肉、鱼、甲壳动物、软体动物及其他水生无脊椎动物的制品()第十七章糖及糖食··································()第十八章可可及可可制品······················()第十九章谷物、粮食粉、淀粉或乳的制品糕饼点心·······················()第二十章蔬菜、水果、坚果或植物其他部分的制品·······························()第二十一章杂项食品···································()第二十二章饮料、酒及醋···························()第二十三章食品工业的残渣及废料配制的动物饲料······························()第二十四章烟草、烟草及烟草代用品的制品···········································()第五类矿产品··················································()第二十五章盐硫磺泥土及石料石膏料、石灰及水泥······························()第二十六章矿砂、矿渣及矿灰····················()第二十七章矿物燃料、矿物油及其蒸馏产品沥青物质矿物蜡········()第六类化学工业及其相关工业的产品········()第二十八章无机化学品贵金属、稀土金属、放射性元素及其同位素的有机及无机化合物····························()第二十九章有机化学品·····························()第三十章药品·········································()第三十一章肥料·········································()第三十二章鞣料浸膏及染料浸膏鞣酸及其衍生物染料、颜料及其他着色料油漆及清漆油灰及其他类似胶粘剂墨水、油墨·····························()第三十三章精油及香膏芳香料制品及化妆盥洗品····································()SECTIONⅣPREPAREDFOODSTUFFSBEVERAGES,SPIRITSANDVINEGAR,TOBACCOANDMANUFACTUREDTOBACCOSUBSTITUTES()ChapterPreparationsofmeat,offishorofcrustaceans,molluscsorotheraquaticinvertebrates·········()ChapterSugarsandsugarconfectionery····················()ChapterCocoaandcocoapreparations······················()ChapterPreparationsofcereals,flour,starchormilkpastrycooks’products····························()ChapterPreparationsofvegetables,fruit,nutsorotherpartsofplants·······································()ChapterMiscellaneousediblepreparations·················()ChapterBeverages,spiritsandvinegar·······················()ChapterResiduesandwastefromthefoodindustriespreparedanimalfodder·················()ChapterTobaccoandmanufacturedtobaccosubstitutes··············································································()SECTIONⅤMINERALPRODUCTS···································()ChapterSaltsulphurearthandstoneplasteringmaterials,limeandcement·····························()ChapterOres,slagandash··········································()ChapterMineralfuels,mineraloilsandproductsoftheirdistillationbituminoussubstancesmineralwaxes················································()SECTIONⅥPRODUCTSOFTHECHEMICALOFALLIEDINDUSTRIES··································()ChapterInorganicchemicalsorganicorinorganiccompoundsofpreciousmetals,ofrareearthmetalsofradioactiveelementsorofisotopes()ChapterOrganicchemicals········································()ChapterPharmaceuticalproducts······························()ChapterFertilisers······················································()ChapterTanningordyeingextractstanninsandtheirderivativesdyes,pigmentsandothercolouringmatterpaintsandvarnishesputtyandothermasticsinks·················································()ChapterEssentialoilsandresinoidsperfumery,cosmeticortoiletpreparations······················()第三十四章肥皂、有机表面活性剂、洗涤剂、润滑剂、人造蜡、调制蜡、光洁剂、蜡烛及类似品、塑型用膏、“牙科用蜡”及牙科用熟石膏制剂··············()第三十五章蛋白类物质改性淀粉胶酶·····································()第三十六章炸药烟火制品火柴引火合金易燃材料制品······()第三十七章照相及电影用品·····················()第三十八章杂项化学产品·························()第七类塑料及其制品橡胶及其制品··········()第三十九章塑料及其制品·························()第四十章橡胶及其制品·························()第八类生皮、皮革、毛皮及其制品鞍具及挽具旅行用品、手提包及类似容器动物肠线(蚕胶丝除外)制品····················································()第四十一章生皮(毛皮除外)及皮革················································()第四十二章皮革制品鞍具及挽具旅行用品、手提包及类似容器动物肠(蚕胶丝除外)制品·············()第四十三章毛皮、人造毛皮及其制品·····()第九类木及木制品木炭软木及软木制品稻草、秸秆、针茅或其他编结材料制品篮筐及柳条编结品························································()第四十四章木及木制品木炭··················()第四十五章软木及软木制品·····················()第四十六章稻草、秸秆、针茅或其他编结材料制品篮筐及柳条编结品()ChapterSoap,organicsurfaceactiveagents,washingpreparations,lubricatingpreparations,artificialwaxes,preparedwaxes,polishingorscouringpreparations,candlesandsimilararticles,modellingpastes,“dentalwaxes”anddentalpreparationswithabasisofplaster···································()ChapterAlbuminoidalsubstancesmodifiedstarchesgluesenzymes·············································()ChapterExplosivespyrotechnicproductsmatchespyrophoricalloyscertaincombustiblepreparations()ChapterPhotographicorcinematographicgoods·······()ChapterMiscellaneouschemicalproducts·················()SECTIONⅦPLASTICSANDARTICLESTHEREOFRUBBERANDARTICLESTHEREOF····················()ChapterPlasticsandarticlesthereof··························()ChapterRubberandarticlesthereof··························()SECTIONⅧRAWHIDESANDSKINS,LEATHER,FURSKINSANDARTICLESTHEREOFSADDLERYANDHARNESSTRAVELGOODS,HANDBAGSANDSIMILARCONTAINERSARTICLESOFANIMALGUT(OTHERTHANSILKWORMGUT)··············()ChapterRawhidesandskins(otherthanfurskins)andleather···················································()ChapterArticlesofleathersaddleryandharnesstravelgoods,handbagsandsimilarcontainersarticlesofanimalgut(otherthansilkwormgut)········()ChapterFurskinsandartificialfurmanufacturesthereof()SECTIONⅨWOODANDARTICLESOFWOODWOODCHARCOALCORKANDARTICLESOFCORKMANUFACTURESOFSTRAW,OFESPARTOOROFOTHERPLAITINGMATERIALSBASKETWAREANDWICKERWORK···············································()ChapterWoodandarticlesofwoodwoodcharcoal··()ChapterCorkandarticlesofcork·······························()ChapterManufacturesofstraw,ofespartoorofotherplaitingmaterialsbasketwareandwickerwork····················································()第十类木浆及其他纤维状纤维素浆回收(废碎)纸或纸板纸、纸板及其制品·············································()第四十七章木浆及其他纤维状纤维素浆回收(废碎)纸及纸板·········()第四十八章纸及纸板纸浆、纸或纸板制品········································()第四十九章书籍、报纸、印刷图画及其他印刷品手稿、打字稿及设计图纸·························()第十一类纺织原料及纺织制品·····················()第五十章蚕丝········································()第五十一章羊毛、动物细毛或粗毛马毛纱线及其机织物··············()第五十二章棉花·········································()第五十三章其他植物纺织纤维纸纱线及其机织物·························()第五十四章化学纤维长丝化学纤维纺织材料制扁条及类似品······()第五十五章化学纤维短纤·························()第五十六章絮胎、毡呢及无纺织物特种纱线线、绳、索、缆及其制品·····························()第五十七章地毯及纺织材料的其他铺地制品·····································()第五十八章特种机织物簇绒织物花边装饰毯装饰带刺绣品······()第五十九章浸渍、涂布、包覆或层压的纺织物工业用纺织制品·············································()第六十章针织物及钩编织物·················()第六十一章针织或钩编的服装及衣着附件·········································()第六十二章非针织或非钩编的服装及衣着附件·································()第六十三章其他纺织制成品成套物品旧衣着及旧纺织品碎织物··()第十二类鞋、帽、伞、杖、鞭及其零件已加工的羽毛及其制品人造花人发制品·································()SECTIONⅩPULPOFWOODOROFOTHERFIBROUSCELLULOSICMATERIALRECOVERED(WASTEANDSCRAP)PAPERORPAPERBOARDPAPERANDPAPERBOARDANDARTICLESTHEREOF·························()ChapterPulpofwoodorofotherfibrouscellulosicmaterialrecovered(wasteandscrap)paperofpaperboard·····································()ChapterPaperandpaperboardarticlesofpaperpulp,ofpaperorofpaperboard·····························()ChapterPrintedbooks,newspapers,picturesandotherproductsoftheprintingindustrymanuscripts,typescriptsandplans···············()SECTIONⅪTEXTILESANDTEXTILEARTICLES··········()ChapterSilk································································()ChapterWool,fineorcoarseanimalhairhorsehairyarnandwovenfabric··································()ChapterCotton···························································()ChapterOthervegetabletextilefibrespaperyarnandwovenfabricsofpaperyarn···················()ChapterManmadefilamentsstripandthelikeofmanmadetextilematerials··························()ChapterManmadestaplefibres································()ChapterWadding,feltandnonwovensspecialyarnstwine,cordage,ropesandcablesandarticlesthereof··············································()ChapterCarpetsandothertextilefloorcoverings······()ChapterSpecialwovenfabricstuftedtextilefabricslacetapestriestrimmingsembroidery········()ChapterImpregnated,coated,coveredorlaminatedtextilefabricstextilearticlesofakindsuitableforindustrialuse······························()ChapterKnittedorcrochetedfabrics··························()ChapterArticlesofapparelandclothingaccessories,knittedorcrocheted······································()ChapterArticlesofapparelandclothingaccessories,notknittedorcrocheted································()ChapterOthermadeuptextilearticles

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