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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

中华人民共和国海关进出口税则及申报指南.pdf

中华人民共和国海关进出口税则及申报指南

农夫妞子
2012-07-25 0人阅读 0 0 0 暂无简介 举报

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pdf》,可适用于人文社科领域

使用和编辑说明根据年《中华人民共和国进出口税则》以及年以来财政部、国家税务总局出口退税率,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“税则号列”即“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。“税则号列”有*标志的:表示该项商品实施年度进出口暂定税率(见附表)凡从世界组织成员国或与我国有双边互惠协议的国家或地区进口货物按进口暂定税率征税。该项目商品实施出口商品暂定税率见《出口商品暂定税率表》第二列是“商品名称及备注”即该进出口商品的名称和描述。是《税则》和《统计商品目录》中的货品名称缩减而来。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。由于国家出口退税率是根据国际和国内经济形势随时调整因此在本书出版后出口退税率进行调整的按最新颁布的执行。第四列是“进口税率”分为最惠国进口税率()和普通进口税率()。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。第五列是“增值税率”即该项商品的进口环节增值税率为或。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口商品从量税、复合税税率表附表计量单位换算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、哥斯达黎加、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:根据我国与有关国家或地区签署的贸易或关税优惠协定、双边换文情况以及国务院有关决定对埃塞俄比亚、贝宁、布隆迪、厄立特里亚、吉布提、刚果、几内亚、几内亚比绍、科摩罗、利比里亚、马达加斯加、马里、马拉维、毛里塔尼亚、莫桑比克、卢旺达、塞拉利昂、苏丹、坦桑尼亚、多哥、乌干达、赞比亚、莱索托、乍得、中非、阿富汗、孟加拉国、尼泊尔、东帝汶、也门、萨摩亚、瓦努阿图、赤道几内亚、安哥拉、塞内加尔、尼日尔、索马里、老挝、缅甸和柬埔寨共个联合国认定的最不发达国家实施特惠税率。附表年进口商品暂定税率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)计税常数表附表年进境物品进口税率表附表年进口关税与进口环节代征税(增值税)计税常数表第四部分年申报指南(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年海关进出口商品规范申报目录TotheUserAccordingtotheRegulationsofthePeople’sRepublicofChinaonImportandExportDuties()andtheexportrebateratemadebytheMinistryofFinanceandtheStateAdministrationofTaxationsince,basedontheHSCoderecognizedbytheCustomsandtheregulationsbyrelevantdepartmentsonimportandexportcommodities,weherebycompiledthisbookTofacilitatereaders’inquiry,theCustomsTariffofImportandExportanditsappendixesarestatedasfollows:PartCustomsTariffofImportandExportTheCustomsTariffofImportandExportincludestheimporttariffrates,theexportrebate(exemption)ratesandthecomparisonandquickchecktableontheimportexportsupervisioncertificates,whicharethecorepartofthisbook:Thefirstcolumnis"TariffCode"ie"HSCode",thefirsteightnumbersofwhichconformtothetariffcodeintheRegulationsandtheninthandtenthnumberconformtotheimportlinkagetax,temporaryimporttaxrate,andrequirementsbythetraderstrictionsThecommoditywiththetariffcodemarkedwith“*”isleviedbytheannualtemporaryimportandexporttaxrates(Pleaseseeattachment)AllthecommoditiesthatareimportedfromthemembersoftheWTOorthecountriesorregionsthathavebilateralreciprocalagreementsareleviedbythetemporaryimporttaxratesPleaseseetheTableonTemparyTaxRatesonExportCommoditiesforthetemparytaxratesontheexportcommoditiesThesecondcolumnis"NameandRemarks",thatis,thenamesanddescriptionsoftheimportandexportcommoditiesIt’stheabbreviationforthenamesofthecommoditiesintheRegulationsandtheCommodityClassificationThethirdcolumnis"ExportRebateRate"(),whichisthelatestrateusedbythestateexportrebateratelibraryinSincetheexportrebaterateisadjustedaccordingtotheinternationalanddomesticeconomicsituationatanytime,thelatestexportrebaterateissuedbythestatewillbeexecutedafterthebookispublishedThefourthcolumnis"ImportTaxRate",whichincludesMFNimporttaxrate()andcommomimporttaxrate()Importtariffratesforthemostfavorednations:TheimporttariffratesforthemostfavorednationsapplytotheimportgoodsthatareoriginallyproducedinthemembersoftheWorldTradeOrganization(WTO)jointlyapplicabletothemostfavorednationtreatmentclauses,theimportgoodsoriginallyproducedinthecountriesorterritoriesthatsignthebilateraltradeagreementswithChinacontainingtheclausesofgrantingtheotherpartythemostfavorednationtreatment,andimportgoodsoriginallyproducedintheChineseterritoryCommonimporttariffrates:Thecommonimporttariffratesapplytotheimportgoodsoriginallyproducedinthecountriesorterritoriesotherthantheaforesaidcountriesorterritories,andimportgoodswhoseoriginsareunidentifiableTentativetaxratesonimportcommodities:Iftherearetentativetaxratesforimportgoodsapplicabletothemostfavorednationtariffrates,thetentativetaxratesshallapplyiftherearetentativetaxratesforimportgoodsapplicabletotheconventionaltariffratesorpreferentialtariffrates,thetariffratesshallapply,whicheverarelowerandthetentativetaxratesdonotapplytoimportgoodsapplicabletocommontaxratesIftherearetentativetaxratesfortheexportgoodsapplicabletotheexporttaxrates,thetentativetaxratesshallapplyThetentativetaxratesarevalidonlyinthespecificyearColumnis"ValueaddedTaxRate"thatmeanstheimportVATrateofthecommodityisorColumnisthe“MeasuringUnit”Columnisthe“SupervisionCondition”ThecodeinthiscolumnmeansthesupervisioncertificatethatshallbesubmittedforcommoditiesimportedorexportunderthegeneraltradePartExportCommodityTariff,TentativeTaxRateandSpecificTariffRatesinPartAppendixesisanimportantpartofthisbookThisbookcontainsnineappendixes,whichare:AppendixConsumptionTaxonImportGoodsAppendixSpecificandCompoundDutyRateonImportGoodsAppendixConversionTableAppendixConventionaltaxratesonImportGoodsConventionaltaxratesTheconventionaltaxratesapplytotheimportgoodsoriginallyproducedinthecountriesorterritoriesthatsignregionaltradeagreementswithChinacontainingthetariffpreferenceclausesTheconventionaltaxratesarecurrentlyapplicabletopartoftheimportgoodsoriginallyproducedinBrunei,Cambodia,Indonesia,Laos,Malaysia,Burma,Philippines,Singapore,Thailand,Vietnam,Korea,SriLanka,Bangladesh,India,Pakistan,Chile,NewZealand,CostaRica,ChinaHongKong,ChinaMacaoandChinaTaiwanAppendixSpecialPreferentialTariffRatesonImportGoodsPreferentialtaxrates:AccordingtothepreferentialtradeortariffagreementsandbilateralexchangeofnotessignedbetweenChinaandothercountriesorregions,aswellasthedecisionsmadebytheStateCouncil,thepreferentialtaxratesareimplementedtoatotalofleastdevelopedcountriesconfirmedbytheUNincludingEthiopia,Benin,Burundi,Eritrea,Djibouti,Congo,Guinea,GuineaBissau,Comoros,Liberia,Madagascar,Mali,Malawi,Mauritania,Mozambique,Rwanda,SierraLeone,Sudan,Tanzania,Togo,Uganda,Zambia,Lesotho,Chad,CentralAfrica,Afghanistan,Bangladesh,Nepal,EastTimor,Yemen,Samoa,Vanuatu,EquatorialGuinea,Angola,Senegal,Niger,Somalia,Laos,Myanmar,andCambodiaAppendixInterimDutyRateonImportGoodsAppendixTariffQuotaRateonImportGoodsAppendixTableofImportTariffandImportTax(ConsumptionTaxValueAddedTax)inAppendixDutyRateonEntryItemsAppendixTableofImportTariffandImportTax(ValueAddedTax)inPartDeclarationGuide(I)FillingSpecificationsforCustomsDeclarationonImportandExportGoods(II)TableofCodesOftenUsedinImportExportCustomsClearanceandDeclarationSystemandNotesPartCustomsRequiredCataloguefortheDeclarationofImportandExportGoods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)年进口商品从量税、复合税税率表····································()(三)计量单位换算表·······················()(四)年进口商品协定税目税率表··············································()(五)年进口商品特惠税目税率表··············································()(六)进口商品暂定税率表···()(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)年进境物品进口税率表············································()(十)年进口关税与进口环节代征税(增值税)计税常数表·····()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········()第五部分年海关进出口商品规范申报要素·······························()ContentsPartⅠImportandExportTariffofthePRC·························()PartⅡInterimDutyRateandSpecialDutyRateonExportGoods·········································································()PartⅢAppendix(Ⅰ)ConsumptionTaxonImportGoods··········()()ⅡSpecificandCompoundDutyRateonImportGoods·······················································()(Ⅲ)ConversionTable··················································()(Ⅳ)ConventionalTariffRatesonImportGoods················································································()(Ⅴ)SpecialPreferentialTariffRatesonImportGoods···························································()(Ⅵ)InterimDutyRateonImportGoods·······()(Ⅶ)TariffQuotaRateonImportGoods··················()(Ⅷ)TableofImportTariffandImportTax(ConsumptionTaxValueAddedTax)in·····················()(Ⅸ)DutyRateonEntryItems···············································································()(Ⅹ)TableofImportTariffandImportTax(ValueAddedTax)in·········································()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······································································()SECTIONANIMALORVEGETABLEFATSANDOILSⅢANDTHEIRCLEAVAGEPRODUCTSPREPAREDEDIBLEFATSANIMALORVEGETABLEWAXES······························()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

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