海關(guān)進(jìn)出口關(guān)稅稅款計算方法中英文對照版

1、For personal use only in study and research; not for commercial use中華人民共和國海關(guān)進(jìn)出口關(guān)稅稅款計算方法本書所列計算方法是根據(jù)中華人民共和國關(guān)稅條例、中華人民共和國增值稅暫行條例及中華人民共和國消費稅暫行條例編制的。為便于使用，現(xiàn)將有關(guān)問題說明如下：一、所稱進(jìn)口稅包括進(jìn)口關(guān)稅、進(jìn)口環(huán)節(jié)增值稅（簡稱增值稅）、進(jìn)口環(huán)節(jié)消費稅（簡稱消費稅），其中消費稅僅對少數(shù)商品征收；出口稅只含出口關(guān)稅一項。二、關(guān)稅稅率分為優(yōu)惠關(guān)稅稅率和普通關(guān)稅稅率。凡原產(chǎn)地屬于與我國簽 定有貿(mào)易協(xié)定的國家商品，其進(jìn)口關(guān)稅稅率，使用優(yōu)惠關(guān)稅稅率，否則使 用普通關(guān)

2、稅稅率。三、稅款計算公式進(jìn)口關(guān)稅稅額=到岸價格x進(jìn)口關(guān)稅稅率出口關(guān)稅稅額=（離岸價格/（1 +出口稅稅率）x出口關(guān)稅稅率增值稅稅額=（到岸價+進(jìn)口關(guān)稅額+消費稅額）X增值稅稅率從價消費稅稅額=（到岸價+關(guān)稅額）/ （1-消費稅稅率）X消費稅稅率從量消費稅稅額=應(yīng)征消費稅的商品數(shù)量X消費稅單位稅額The Calculation methods in this book is compiled in accordanee with Regulations on Customs Tarff of the People's Republic of China ,Provisional Regu

3、lation on Value-added Tax of the People's Republic of China and Provisional Regulations on Consumption Tax of the People's Republic of China.For the convenience of usage, releva nt expla nati ons are listed below:1. Import tax we mean consists of import customs duty (ICD),value-add tax (VAT)

4、,and consumption tax (CT) among which CT is levied on a few items of goods. Export tax con sists of only export customs duty (ECD).2. Import customs duty rates we mean fall into general duty rates and preferential duty rates. The preferential duty rates apply to goods originally produced or manufact

5、ured in countries with which the People's Republic of China has con cluded trad ing agreeme nt. Otherwise, the gen eral duty rates willbe applied.3. Calculati on formulae for tax collect ionICD = (CIF value)ICDXateICD = (FOB value / (1 + ECD rate) ECD rateVAT= (CIF value + ICD + CT)VATXateCT rat

6、eAd Valorem CT= (CIF value + ICD) / (1-CT rate) Specific CT = Quan tity of goodsun it CT 帕te乘以該常數(shù)，即10000 x 4.3182=43182，為上述卷煙應(yīng)納進(jìn)口稅額。其中，從量消費稅商品計量單位的換算標(biāo)準(zhǔn)（按體積凈重計）如下:Note: The followi ng is the con vers ion table of measureme nts of goods on which specific consumption tax is levied (net bulk)啤酒1噸=988升 黃

7、酒1噸=962升 汽油1噸=1388升 柴油1噸=1176升Beer 1 to n = 988 litresGasoli ne 1 to n = 1388 litresMillet wine 1 to n = 962 litresDiesel 1 to n = 1176 litresTotal Import Tax = ICD+V AT+CT進(jìn)口稅額=(ICD rate +CT rate + ICD rateVAT rateXCIF value/ (1-CT rate)=進(jìn)口關(guān)稅+增值稅+消費稅=（進(jìn)口關(guān)稅率+消費稅率+增值稅率+進(jìn)口關(guān)稅率x增值稅率）/ （1-消費稅 稅率）X到岸價=常數(shù)X到

8、岸價四、為便于計算進(jìn)口稅額，本書編制了進(jìn)口稅計稅系數(shù)表，其使用方法 舉例如下:（一） “系數(shù)表1”適用于應(yīng)征消費稅稅率不為 0稅率的商品。鑒于此類商品 法定增值稅率均為 17%，因此在本書中查出該商品的關(guān)稅稅率和消費稅稅 率后，在“表 1”內(nèi)找出這兩個稅率交叉欄內(nèi)的常數(shù)，用進(jìn)口貨物的到岸 價乘以該常數(shù)，即為應(yīng)納進(jìn)口稅額。例如，進(jìn)口煙草制的卷煙，到岸價格為 10000元人民幣，優(yōu)惠關(guān)稅稅率為 150%，消費稅稅率為 45%，增值稅稅率為17%,查“表1”內(nèi)關(guān)稅“150” 一欄及消費稅“ 45”一欄交叉處，即為它的常數(shù)4.3182。=Coefficie ntCIFXvalue4. To facil

9、itate easy calculati on, we compiled tables of import tax coefficie nts for refere nee. The followi ng are the exemplary usage methods:(1)The Table of Import Tax Coefficie nt (C on sumpti on Taxes Applicable) applies to goods on which the consumption tax is levied. In view of the statutory V AT rate

10、 is 17% for all goods in this table, the user may first find the duty rate and consumption tax rate of a particular type of goods in the table, then find the coefficient where those two rates meet in the table. The import tax payable equals the coefficie nt times the CIF value.Taking cigarette made

11、of imported tobacco for example, we presume that its CIF value is RMB 10000 with prefere ntial duty rate 150%,co nsumption tax rate 45%,and VAT rate 17%. Referring to this table, the coefficient 4.3182 can befound at the cross ing point of above-me nti oned cigarette is the coefficie nt times the CI

12、F value, that is 10000 4.3182=43182.（二）“系數(shù)表2”適用于消費稅稅率不為 0的進(jìn)口商品。首先在本書中查出 該商品的關(guān)稅稅率和增值稅稅率，然后在“表2”內(nèi)找出這兩個稅率的交叉欄內(nèi)的常數(shù)，用進(jìn)口貨物的到岸價乘以該常數(shù)即為應(yīng)納進(jìn)口稅額。例如，進(jìn)口玻璃制眼鏡片，其到岸價格為10000元人民幣，優(yōu)惠關(guān)稅稅率為50%，增值稅稅率為17%，然后，查“表 2”關(guān)稅“ 50” 一欄及增值稅“ 17” 一欄交叉處，即為它的常數(shù) 0.7550。'即10000 X 0.7550=7550 ,為上述進(jìn)口玻璃制眼鏡片應(yīng)納進(jìn)口稅額。五、對適用于暫定稅率的商品，關(guān)稅稅率應(yīng)用暫定關(guān)

13、稅稅率。(2)The Table of Import Tax Coefficie nts (Con sumptio n Taxes Not Applicable) applies to goods on which no consumption tax is levied. The user may first find the duty rate and V AT rate of a particular type of goods in the table, then find the coefficie nt where those two rates meet in the table

14、. The total import tax is the coefficie nt times the CIF value.Taking spectacle piece made of imported glass for example, we presume that is CIF value is RMB 10000 with prefere ntial duty rate 50% and V AT rate 17%, Referri ng to this table, the co-efficie nt 0.7550 can be found at the cross ing poi

15、nt of duty rate 50 and V AT rate 45,The total import tax payable is the coefficient times the CIF value, that is,10000 0.7550 =75X0.5. As for as goods on which Interim Duty Rate is applicable, ICD rate is no other than Interim Duty Rate.僅供個人用于學(xué)習(xí)、研究；不得用于商業(yè)用途For personal use only in study and research

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