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为保证国家税收政策的贯彻实施,加强海关税收管理,保障国家税收,维护纳税义务人的合法权益,中国海关以署令第124号发布《中华人民共和国海关进出口货物征税管理办法》,对海关征税工作进行全过程、全方位的规范和规定,在进出口货物税款的征收、特殊进出口货物税款的征收、进出口货物税款的退还与补征、进出口货物税款的减征与免征、进出口货物的税款担保等方面作出详细规定。2005年是我国履行加入世界贸易组织的关税减让承诺,较大幅度降税的最后一年,此后,按入世承诺需降税的税目数将大为减少。从2005年1月1日起,关税总水平将由10.4%降低至9.9%,涉及降税的共900多个税目。2004年国家对电解铝、铁合金等产品或产业采取了一系列的政策措施,最近又取消了电解铝、铁合金等商品出口退税政策,自2005年1月1日起执行。
In order to ensure the implementation of national tax policies, strengthen customs tax administration, protect state taxes, and safeguard the legitimate rights and interests of taxpayers, China Customs issued the “Administrative Measures on the Taxation of Import and Export Goods of the People’s Republic of China on the Customs Ordinance No. 124”. The customs taxation process carries out the whole process and all-around rules and regulations, including the collection of taxes on import and export goods, the collection of taxes on special import and export goods, the refund and replacement of taxes on import and export goods, and the taxes on import and export goods. Detailed regulations are provided for the reduction and exemption, and the tax guarantees for import and export goods. The year 2005 is the last year for which China has fulfilled its tariff reduction commitments to join the World Trade Organization and has reduced taxes considerably. Since then, the number of taxable items that will be subject to tax reduction will be greatly reduced. From January 1, 2005, the total tariff level will be reduced from 10.4% to 9.9%, involving a total of more than 900 tax items for tax reduction. In 2004, the state adopted a series of policies and measures on electrolytic aluminum, ferroalloys and other products or industries. Recently, the export tax rebate policy on electrolytic aluminum and ferroalloy products was cancelled and implemented since January 1, 2005.