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海关总署2005年10月19日发布《边境小额贸易项下进口货物适用税率》(海关总署公告2005年第52号)明确:当边境小额贸易项下进口货物可适用特惠税率、协定税率、进口暂定最惠国税率、最惠国税率等一种以上税率形式时,应先在最惠国税率基础上计算出减半的税率,再与相应的特惠税率、协定税率、进口暂定最惠国税率进行比较,取低税率计征进口关税;对于实行关税配额管理的货物,在配额内进口的,按关税配额税率减半计征关税。国务院2005年10月19日发布《国务院批转证监会关于提高上
General Administration of Customs released “Applicable Rates of Import Goods under Frontier Small Trade” promulgated on October 19, 2005 (No. 58 of 2005 Announcement of the General Administration of Customs) Make it clear that when the preferential tax rate is applicable to imported goods under frontier small-value trade, the agreement Tax rate, the most-favored-nation tax rate for imports, the most-favored-nation tax rate, etc., a half tax rate should be calculated based on the most-favored-nation tax rate and then compared with the corresponding preferential duty rate, the agreed tax rate and the provisional MFN tariff rate. Take the low tax rate to impose the import tariffs; for the implementation of tariff quota management of goods imported within the quota, the tariff rate by half the customs duty. State Department released on October 19, 2005 "State Council approved the transfer of the Commission on the improvement