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第五章 关税 PowerPoint PPT Presentation


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第二节 关税基本内容 一、关税的征税范围 关税是对准许进出口的货物和进境的物品征税。 货物是指贸易性商品;物品是非贸易性商品,. 第五章 关税. 二、关税的纳税人 (一)贸易性进出口货物的纳税人 贸易性进出口货物的纳税人是进口货物的收货人、出口货物的发货人,或者进出口货物的代理人。 (二)非贸易性进口货物的纳税人 非贸易性进口货物的纳税人是进境物品的所有人,包括该物品的所有人和推定为所有人的人。. 三、关税税则 以 《 商品名称及编码协调制度 》 为基础的进出口税则 四、关税税率

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第五章 关税

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6430930


6430930


6430930

20%-50%


6430930

1

=

2

=

3

=

4

=


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1

FOB)++( =CIF)

=CIF)+


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1.


6430930

8008020

800+80+20900


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2.

3.

4.


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6430930

FOB1600l2012l02050200


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1 600+120+10+20+501 8001 80030%5401800+54017%397.80


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1.3


6430930

20051030152%60%9%


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=1530=450=4502%=9=450+93=1.38=450+9+1.38=460.38460.3860%=276.23=460.38+276.231-9%=809.46=809.469%=72.85809.4617%=137.61


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2.

1%


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205%25%5%


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(120+205%1+3=21.08

21.0825%5.27

2=[21.08+5.27]1-5%=27.72

227.725%1.39

327.7217%4.71

427.7210%2.77


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