论文部分内容阅读
根据海关合作理事会的决定,《商品名称及编码协调制度国际公约》(简称HS公约)的缔约国将于1996年1月1日起正式采用1996年版《商品名称及编码协调制度》(简称1996年版《HS》)。我国作为HS公约的缔约国,1996年的《海关进出口税则》、《海关统计目录》也将采用1996年版《HS》。目前,1996年版《HS》的翻译工作已基本结束,即将进行税目及税率的转换。为给转换工作做好准备,也为使海关人员和其他有关部门对1996年版《HS》的修改及其对我国税则的影响有一初步了解,现将有关情况介绍如下:
According to the decision of the Customs Cooperation Council, the States Parties to the “International Convention on the Harmonization of Trade Names and Coding Conventions” (HS Convention) will formally adopt the 1996 version of the “Coordination of Trade Names and Coding System” (referred to as the “1996 Edition”) on January 1, 1996. “HS”). As a party to the HS Convention, China’s 1996 “Customs Import and Export Tariffs” and “Customs Statistics Catalogue” will also adopt the 1996 edition of HS. At present, the translation work for the 1996 version of HS has basically ended, and the conversion of tax items and tax rates will soon begin. In order to prepare for the conversion work, we also have a preliminary understanding of the revision of the 1996 edition of the HS version of the 1996 version and its impact on China’s tax rules. The relevant information is now described as follows: