中華人民共和國(guó)海關(guān)進(jìn)出口關(guān)稅稅款計(jì)算方法

本書所列計(jì)算方法是根據(jù)《中華人民共和國(guó)關(guān)稅條例》、《中華人民共和國(guó)增值稅暫行條例》及《中華人民共和國(guó)消費(fèi)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(jiǎn)稱增值稅)、進(jìn)口環(huán)節(jié)消費(fèi)稅(簡(jiǎn)稱消費(fèi)稅)，其中消費(fèi)稅僅對(duì)少數(shù)商品征收；出口稅只含出口關(guān)稅一項(xiàng)。

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(guó)簽定有貿(mào)易協(xié)定的國(guó)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)稅稅率。

三、稅款計(jì)算公式

進(jìn)口關(guān)稅稅額=到岸價(jià)格×進(jìn)口關(guān)稅稅率

出口關(guān)稅稅額=（離岸價(jià)格/(1+出口稅稅率)）×出口關(guān)稅稅率

增值稅稅額=(到岸價(jià)+進(jìn)口關(guān)稅額+消費(fèi)稅額)×增值稅稅率

從價(jià)消費(fèi)稅稅額=（( 到岸價(jià)+關(guān)稅額）/（1-消費(fèi)稅稅率)）×消費(fèi)稅稅率

從量消費(fèi)稅稅額=應(yīng)征消費(fèi)稅的商品數(shù)量×消費(fèi)稅單位稅額

其中，從量消費(fèi)稅商品計(jì)量單位的換算標(biāo)準(zhǔn)(按體積凈重計(jì))如下：

啤酒1噸=988升

黃酒1噸=962升

汽油1噸=1388升

柴油1噸=1176升

進(jìn)口稅額

=進(jìn)口關(guān)稅+增值稅+消費(fèi)稅

=（進(jìn)口關(guān)稅率+消費(fèi)稅率+增值稅率+進(jìn)口關(guān)稅率×增值稅率）/（1-消費(fèi)稅稅率）

×到岸價(jià)

=常數(shù)×到岸價(jià)

四、為便于計(jì)算進(jìn)口稅額，本書編制了《進(jìn)口稅計(jì)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(fèi)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(fèi)稅稅率后，在“表1”內(nèi)找出這兩個(gè)稅率交叉欄內(nèi)的常數(shù)，用進(jìn)口貨物的到岸價(jià)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(jià)格為10000元人民幣，優(yōu)惠關(guān)稅稅率為150%，消費(fèi)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(fèi)稅“45”一欄交叉處，即為它的常數(shù)4.3182。用到岸價(jià)格乘以該常數(shù)，即10000×4.3182=43182，為上述卷煙應(yīng)納進(jìn)口稅額。

(二)“系數(shù)表2”適用于消費(fèi)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(gè)稅率的交叉欄內(nèi)的常數(shù)，用進(jìn)口貨物的到岸價(jià)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(jià)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。用到岸價(jià)格乘以該常數(shù)，即10000×0.7550=7550，為上述進(jìn)口玻璃制眼鏡片應(yīng)納進(jìn)口稅額。

五、對(duì)適用于暫定稅率的商品，關(guān)稅稅率應(yīng)用暫定關(guān)稅稅率。

The Calculation methods in this bok is compiled in accordance with Regulations on Customs Tariff of the People's Republic of China ,Provisional Regulation 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,relevant explanations are listed below:

1.Import tax we mean consists of import customs duty (ICD),value-add tax (VAT),and consumption tax (CT) among which CT is levied on a few items of goods.Export tax consisits of only export customs duty (ECD).

2.Import customs duty rates we mean fall into general duty rates and preferetial duty rates.The preferential duty rates apply to goods originally produced or manufactured in countries with which the People's Republic of China has concluded trading agreement.Otherwise,the general duty rates will be applied.

3.Calculation formulae for tax collection

ICD=(CIF value)× ICD rate
ICD=(FOB value/(1+ECD rate))ECD rate
VAT=(CIF value+ICD+CT)×VAT rate
Ad Valorem CT=((CIF value+ICD)/(1-CT rate))×CT rate
Specific CT=Quantity of goods×unit CT rate

Note:The following is the conversion table of measurements of goods on which specific consumption tax is levied (net bulk)

Beer 1 ton=988 litres
Millet wine 1 ton=962 litres
Gasoline 1 ton=1388 litres
Diesel 1 ton=1176 litres

Total Import Tax
=ICD+VAT+CT
=(ICD rate+CT rate+ICD rate×VAT rate)CIF value/ (1-CT rate)
=Coefficient×CIF value

4.To facilitate easy calculation,we compiled tables of import tax coefficients for reference.The following are the exemplary usage methods:

(1)The Table of Import Tax Coefficient (Consumption Taxes Applicable) applies to goods on which the consumption tax is levied.In viewof the statutory VAT rate 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 coefficient times the CIF value.

Taking cigarette made of imported tobacco for example,we pressume that its CIF value is RMB 10000 with preferential duty rate 150%,consumption tax rate 45%,and VAT rate 17%,Referring to this table,the coefficient 4.3182 can be found at the crossing point of above-mentioned cigarette is the coefficient times the CIF value,that is 10000×4.3182=43182.

(2)The Table of Import Tax Cofficients (Consumption Taxes Not Applicable) applies to goods on which no consumption tax is levied.The user may first find the duty rate and VAT rate of a particular type of goods in the table,then find the coefficient where those two rates meet in the table.The total import tax is the coefficient times the CIF value.

Taking spectacle piece made of imported glass for example,we pressume that is CIF value is RMB 10000 with preferential duty rate 50% and VAT rate 17%,Referring to this table,the co-efficient 0.7550 can be found at the crossing point of duty rate 50 and VAT rate 45,The total import tax payable is the coefficient times the CIF value,that is,10000×0.7550 =7550.

5.As for as goods on which Interim Duty Rate is appliable,ICD rate is no other than Interim Duty Rate.

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上一篇:海關(guān)總署公告2007年第54號(hào)

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