Import section consumption tax Import links in the consumption tax to the customs value* import consumption tax rate
Tariff surcharge
The tariff late fee refers to the taxpayer who fails to fulfill its duty payment obligation within the time limit of the tariff payment, and is subject to a certain proportion of the tax payable by the customs.
15
Part 3 Tariff reduction for consumer goods
Reducing tariffs can better meet the needs of people's consumption.
The positive signal for the release of consu－mer goods imports
Part 1 The concept of tariff
4
Part 1 The Custom's action
prevention of smuggling
Inspection and supervy of customs clearance goods and statistics import and export commodities
Part 1 The distinction between customs and borders
customs>border
01
Customs ＝ border
02
Customs and border
Customs<border
03
2
its basic tax payment mode and the compute of tax amount
Tax reducing commodities focusing on the three fields of people's life
1、Adapt to individual consumption and fashion consumption 2、Meet high quality consumer demand 3、Developing healthy consumption
It is the basis of customs duty.
1 2
Special duties
Import section consumption tax
3 Tax consumption-tax payment value
Tariff
calculation
4 5
Import link value added tax
Key word : Spread
24
5

The future development trend
The direction of future development
Part 5 Modern tariff crisis
Which is one of the first unequal treaties signed by China in 1842?
20
Part 4 Tariff reduction
21
Part 4 Tariff reduction
22
Part 4 Influences
1.It is good for import products to compete with domestic products. 2. Guiding the transformation and upgrading of the supply system in China. 3. To achieve a higher level of dynamic balance of supply and
THE influence of consumer tariff adjustment on China’s economy
contents
1
The Concept of tariff
2
Its basic tax payment mode and the compute of tax amount
Part 2 Tariff payment procedure
The customs shall calculate and fill in the duty payment
The tax formalities are in front, the clearance and release procedures are in the back, in favor of tax payment in time to prevent delinquent tax.
16
4
The effect of tariff reduction on import consumer goods on China
Part 4 Positive effects
Tariff is a part of the national fiscal revenue. To protect the domestic industries and domestic markets. Tariffs are also the means to carry out international economic and political struggles.
Distort the market signal and cause smuggling.
Low efficiency of protection
Part 4 Tariff reduction
17.3%
7.7%
Objective: to better meet the needs of the people's consumption.
0%
Furthermore
The infant import tariff of baby were
diapers
and
milk
some
powder
formula
reduced to zero.
28
Part 5 Three times
The main selection of residents in China in the overseas purchasing intention is strong, high tariffs of consumer goods.
2016.1
Start
2015
2016
2017
2015.6
By November 2017, China has 152 items of consumer goods the
2017.1
implementation of the provisional tax rate, average decline of 50%, involving
Tariff surcharge Overdue tariff*0.5 per thousand*number of days
12
Tariff reduction for consumer goods
Part 3 Tariff reduction for consumer goods
14
Part 3 Tariff reduction for consumer goods
《treaty of Nanking》
Part 5 Contemporary history
2001 WTO
Agricultural products Industrial products Service
Turning point
Part 5 Future development
Consumption goods Maquillage Small appliances Mineral water Clothing Original tariff 10% 32% 20% 10% Current tariff 5% 10% 10% 5%
Tariff calculation
dutiable value
The dutiable price refers to the price determined by the customs in accordance with the relevant provisions for the approval or valuation of the import and export goods .
To regulate the import and export trade and commodity structure.
Part 4 Negative effects
Increase the burden of consumers.
Restraining the development of international trade.
general trade imports $10 billion and 900 million.
29
Part 5 Summarize
5%
Food, Clothing, Maquillage
involving a total of
The taxpayer shall go through the formalities for the delivery or transfer of duties to the customs or designated bank then the customs shall go through the formalities of clearance and clearance