The contents of the import and export tax policies are as follows:
1. Before the goods are actually imported or exported, taxpayers may apply to the customs for pre-classification of imported and exported goods in accordance with relevant regulations. , price pre-review or origin pre-determination. After customs review and confirmation, the taxpayer shall be notified in writing and shall be approved when the goods are actually imported and exported;
2. These Measures shall apply to the collection and management of import and export duties and customs tax collection at the import link. The collection and management of import taxes on incoming items and ship tonnage taxes shall be implemented in accordance with the provisions of relevant laws, administrative regulations and departmental rules. If there are no provisions in relevant laws, administrative regulations and departmental rules, these Measures shall apply;
3 , The customs shall assume confidentiality obligations in accordance with relevant national regulations, properly keep the information involving commercial secrets provided by taxpayers, and shall not provide it to the outside world unless otherwise provided by laws and administrative regulations. Taxpayers may request the Customs in writing to keep commercial secrets, and specify the content that needs to be kept confidential, but they may not refuse to provide relevant information to the Customs on the grounds of commercial secrets.
The forms of tax preferences are as follows:
1. Tax reduction: Tax reduction is a measure to reduce a portion of the tax payable by taxpayers calculated according to the tax rate stipulated in the tax law. The state stipulates tax reductions in tax regulations to provide encouragement and support to certain taxpayers. Tax reductions are all carried out in accordance with the provisions of the tax law; there are two specific methods of tax reduction. One is the proportional reduction method, which means reducing a certain percentage of the calculated tax payable. For example, our country’s tax law stipulates that foreign-invested enterprises engaged in service industries established in special economic zones, with an investment of more than 5 million US dollars and an operating period of more than 10 years, can be exempted from corporate income tax in the first year starting from the year of profit. , the tax is reduced by half from the second to the third year. The second is the rate reduction and tax reduction method, which means reducing the tax rate to reflect the tax reduction. For example, our country's tax law stipulates that foreign enterprises that establish institutions and places and engage in operations in special economic zones can levy corporate income tax at a reduced rate of 15%;
2. Tax exemption: Tax exemption is a tax exemption that taxpayers should pay in accordance with the tax law. The amount of tax paid will not be collected, which is also a measure to encourage certain taxpayers or certain specific behaviors. For example, my country's tax law stipulates that agricultural production units and individuals selling self-produced primary agricultural products can be exempted from value-added tax; tax exemption is different from exemption amount. The so-called exemption amount refers to the amount of tax exemption deducted from the taxable objects. . If the tax object is less than the exemption amount, no tax will be levied; if it exceeds the exemption amount, only the excess portion will be taxed. The exemption amount is not a tax preference. It is the same for everyone and does not form a preference for anyone. It is an element that constitutes the tax system. The exemption amount is also different from the threshold point. The threshold point is the tax on the tax object. Quantity limits. If the tax object does not reach the threshold, no tax will be imposed. If the tax reaches and exceeds the threshold, the entire amount will be taxed. For example, my country's current business tax regulations stipulate that for regular taxation, the starting point for taxation is 200 yuan to 800 yuan in monthly business; for taxation based on time, the starting point for taxation is 50 yuan per daily turnover. Each locality can determine the starting point for the region based on local conditions. If it does not exceed the threshold, no tax will be levied. If it exceeds the threshold, it will be levied on the full amount of the turnover, and the threshold will not be deducted from the total amount. The threshold seems to be a tax benefit, but in fact, it is to take care of taxpayers with less taxable income. Its purpose is to make the tax policy comply with the principle of reasonable burden. The threshold is also an integral part of the tax system. ;
3. Export tax rebate: Export tax rebate refers to the tax department’s measure to refund the turnover tax originally borne by the export enterprise on the exported goods in accordance with the provisions of the tax law. The purpose is to encourage exports. Taxpayers exporting goods with an applicable tax rate of zero can apply for tax refund on the goods to the tax authorities on a monthly basis with the export declaration form and other documents after completing the export procedures with the customs;
4. Collection first, refund later: "Collect first, then refund" is a measure that first collects the taxes payable by taxpayers in accordance with the tax law, and then refunds them in full or in part by the financial department. For example, after the tax system reform in 1994, foreign-invested enterprises were refunded for excess turnover tax burdens, that is, they were first taxed according to unified turnover tax regulations, and then refunded to foreign-invested enterprises whose tax burdens under the new turnover tax system exceeded the original turnover tax system. The difference in tax burden.
In summary, the import tax policies of various regions may be different, and specific policies need to be understood in a targeted manner. In addition, import tariff policies will also change with changes in international trade situations and domestic economic policies.
Legal basis:
"Measures for the Administration of Taxation of Imported and Exported Goods by the Customs of the People's Republic of China" Article 3 Collection and Management of Import and Export Tariffs and Customs Taxes on Import Links This method applies. The collection and management of import taxes on incoming items and ship tonnage taxes shall be implemented in accordance with the provisions of relevant laws, administrative regulations and departmental rules. If there are no provisions in relevant laws, administrative regulations and departmental rules, these Measures shall apply.
Article 4
Customs shall assume confidentiality obligations in accordance with relevant national regulations and properly keep information involving commercial secrets provided by taxpayers. Unless otherwise provided by laws and administrative regulations, Not available to external parties. Taxpayers may request the Customs in writing to keep commercial secrets, and specify the content that needs to be kept confidential, but they may not refuse to provide relevant information to the Customs on the grounds of commercial secrets.