Kev lis kev cai ntawm Tuam Tshoj tshaj tawm qhov kev hloov kho "Kev Tswj Xyuas Kev Tswj Xyuas Kev Sau Se ntawm Kev Ntshuam thiab Export Cov Khoom Siv ntawm Cov Neeg Sawv Cev ntawm Tuam Txhab Tuam Txhab Tuam Txhab ntawm Tuam Tshoj" (Kev Cai No. Kaum Ob Hlis 1, 2024.nws cov ntsiab lus tseem ceeb suav nrog:
Cov kev cai tshiab ntawm kev lag luam hla ciam teb e-lag luam, kev tiv thaiv tus kheej cov ntaub ntawv ntiag tug, kev qhia cov ntaub ntawv, thiab lwm yam.
Tus neeg xa khoom ntawm cov khoom tuaj txawv teb chaws yog tus them se ntawm ntshuam tariffs thiab se sau los ntawm kev lis kev cai nyob rau theem ntshuam, hos tus consignor ntawm exported khoom yog tus them se ntawm export tariffs. Cov tuam txhab lag luam e-lag luam, cov tuam txhab logistics thiab cov tuam txhab tshaj tawm kev lis kev cai koom nrog kev lag luam hla ciam teb e-lag luam muag khoom muag, nrog rau cov chaw thiab cov tib neeg uas yuav tsum tau txiav, sau thiab them cov nqi se thiab se sau los ntawm kev lis kev cai ntawm theem ntshuam raws li tau teev tseg. los ntawm cov kev cai lij choj thiab kev tswj hwm kev tswj hwm, yog txiav tawm cov neeg sawv cev rau cov nqi se thiab se sau los ntawm kev lis kev cai nyob rau theem ntshuam;
Kev lis kev cai thiab nws cov neeg ua haujlwm yuav tsum, raws li txoj cai, khaws cia tsis pub lwm tus paub txog kev lag luam, kev ceev ntiag tug thiab cov ntaub ntawv ntiag tug ntawm cov neeg them se thiab cov neeg sawv cev txiav tawm uas lawv paub txog thaum lawv ua lawv txoj haujlwm thiab yuav tsum tsis txhob nthuav tawm lossis tsis raug cai muab rau lawv. lwm tus.
Tus nqi se thiab tus nqi pauv yuav tsum raug xam raws li hnub ua tiav daim ntawv tshaj tawm.
Ntshuam thiab xa tawm cov khoom yuav tsum tau ua raws li tus nqi se thiab tus nqi pauv pauv nyob rau hnub uas tus neeg them se lossis tus neeg sawv cev txiav tawm ua tiav daim ntawv tshaj tawm;
Yog tias cov khoom xa tuaj tau tshaj tawm ua ntej thaum pom zoo los ntawm kev lis kev cai ua ntej tuaj txog, tus nqi se yuav siv tau rau hnub uas kev thauj khoom thauj khoom raug tshaj tawm mus rau hauv lub tebchaws yuav tsum raug siv, thiab tus nqi pauv ntawm cov khoom siv rau lub sijhawm hnub thaum daim ntawv tshaj tawm tiav yuav tsum siv;
Rau cov khoom tuaj txawv teb chaws hauv kev thauj mus los, tus nqi se thiab tus nqi pauv tau siv rau hnub uas cov kev lis kev cai ntawm qhov chaw uas tau teem tseg ua tiav cov lus tshaj tawm yuav tsum raug siv. Yog tias cov khoom raug tshaj tawm ua ntej nrog kev pom zoo ntawm kev lis kev cai ua ntej nkag mus rau hauv lub tebchaws, tus nqi se tau siv rau hnub uas cov khoom thauj thauj khoom tshaj tawm nkag mus rau hauv lub tebchaws thiab cov nqi pauv tau siv rau hnub uas tshaj tawm. ua tiav yuav tsum siv; yog tias cov khoom raug tshaj tawm ua ntej tom qab nkag mus rau hauv lub tebchaws tab sis ua ntej tuaj txog ntawm qhov chaw uas tau teem tseg, tus nqi se tau siv rau hnub uas cov kev thauj mus los nqa cov khoom tuaj txog ntawm qhov chaw uas tau teem tseg thiab tus nqi pauv tau siv rau hnub uas tshaj tawm. ua kom tiav yuav tsum siv.
Ntxiv cov qauv tshiab rau kev suav cov se ntawm cov nqi se nrog tus nqi se sib xyaw, thiab ntxiv cov qauv rau kev suav cov nqi se ntxiv thiab cov se noj nyob rau theem ntshuam
Cov nqi se yuav tsum raug xam raws li ad valorem, tshwj xeeb lossis sib xyaw ua ke raws li cov kev cai ntawm Txoj Cai tariff. Cov se sau los ntawm kev lis kev cai nyob rau theem ntshuam yuav tsum xam raws li cov hom se siv tau, cov khoom se, cov nqi se thiab cov qauv kev suav uas tau teev tseg hauv cov cai lij choj thiab kev tswj hwm kev tswj hwm. Tshwj tsis yog muab lwm yam, tus nqi se ntawm cov nqi se thiab cov se sau los ntawm kev lis kev cai nyob rau theem ntshuam yuav tsum raug xam raws li cov qauv hauv qab no:
The taxable npaum li cas ntawm cov tariff levied nyob rau hauv lub hauv paus ntawm ad valorem = taxable price × tariff tus nqi;
Tus nqi ntawm cov se them rau cov tariff levied nyob rau hauv ib lub ntim = qhov ntau ntawm cov khoom × tus nqi tariff tas;
Tus nqi se ntawm cov khoom sib txuas = tus nqi se × tus nqi se + ntau ntawm cov khoom × tus nqi se;
Tus nqi ntawm cov khoom siv ntshuam tau them se raws li tus nqi = [(tus nqi se + tariff tus nqi)/(1-siv se proportional rate)] × noj se proportional rate;
Tus nqi ntawm cov khoom siv ntshuam tau them se rau ntawm lub hauv paus ntim = kom muaj nuj nqis ntawm cov khoom × tus nqi se tas;
The taxable npaum li cas ntawm cov composite import noj se = [(taxable price + tariff tus nqi + kom muaj nuj nqis ntawm cov khoom × taag nqi se) / (1 - proportional consume tax rate)] × proportional consume tax rate + quantity of goods × taag noj tus nqi se;
The VAT them nyob rau theem ntshuam = (tus nqi se + tariff + se noj ntawm theem ntshuam) × VAT tus nqi.
Ntxiv cov xwm txheej tshiab rau kev them se rov qab thiab lav se
Cov xwm txheej hauv qab no tau ntxiv rau cov xwm txheej cuam tshuam rau kev them se rov qab:
Cov khoom lag luam uas tau them rau lub luag haujlwm yuav tsum tau xa rov qab rau hauv lawv qhov qub qub nyob rau hauv ib xyoos vim yog vim li cas qhov zoo lossis qhov tshwj xeeb lossis lub zog majeure;
Cov khoom xa tawm uas tau them tus nqi xa tawm raug xa rov qab tuaj rau hauv lub tebchaws nyob rau hauv lawv qhov qub qub hauv ib xyoos vim yog vim li cas los yog kev qhia tshwj xeeb lossis kev quab yuam majeure, thiab cov se cuam tshuam hauv tsev tau rov qab los ntawm kev xa tawm tau them rov qab;
Export cov khoom uas export tariffs tau them tab sis tsis tau xa mus rau export rau ib co yog vim li cas tau tshaj tawm rau kev lis kev cai clearance.
Cov xwm txheej hauv qab no tau ntxiv rau cov xwm txheej cuam tshuam ntawm kev lav nyiaj se:
Cov khoom tau raug rau kev tiv thaiv ib ntus lossis kev tiv thaiv ib ntus;
Tam sim no tsis tau txiav txim siab tariffs, reciprocal tariffs, thiab lwm yam.
Kuaj kev lag luam se se ua ke.
Source: General Administration of Customs of China