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关税一般以货物完税价格计征,那么完税价格又是如何确定的呢?我国税则规定,进口货应以货物运抵我国的到岸价格为完税价格,即货物在采购地的正常批发价加上出口税,运抵我国口岸卸货前的包装费、运费,保险费,手续费等所有费用的总和,其中运费应算至该货运抵我国输入点为止。根据实际情况,其具体计算方法应是:一、以我国口岸到岸价格(CIF)成交的,到岸加佣金价格(CIFC)成交的,到岸加保险费价格(CIFW)成交的,应当就以该价格作为完税价格。
Customs duties are generally assessed at the duty-paid price of the goods. Then how is the duty-paid price determined? China’s tax rules stipulate that the imported goods should be delivered to China as the landed price is the duty-paid price, that is, the normal wholesale price of the goods at the place of purchase plus Export tax, the total cost of packing, freight, insurance, and handling fees before arriving at China’s ports for unloading, of which freight shall be calculated until the freight arrives at the input point of China. According to the actual situation, the specific calculation method should be as follows: (1) If transactions are concluded at China’s port CIF, CIF, CIFC, and CIFW, the transaction price shall be calculated. Use this price as duty-paid price.