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九、關(guān)稅
關(guān)稅是對進(jìn)出國境的貨物、物品征收的一種稅收。關(guān)稅的納稅人為進(jìn)口中國準(zhǔn)許進(jìn)口的貨物的收貨人和出口中國準(zhǔn)許出口的貨物的發(fā)貨人，前者應(yīng)當(dāng)繳納進(jìn)口關(guān)稅，后者應(yīng)當(dāng)繳納出口關(guān)稅。
進(jìn)口關(guān)稅的稅率分為普遍稅率和優(yōu)惠稅率兩種。原產(chǎn)于未與中國訂有關(guān)稅互惠協(xié)議的國家或者地區(qū)的進(jìn)口貨物，按照普通稅率繳納關(guān)稅(經(jīng)過國務(wù)院關(guān)稅稅則委員會(huì)特別批準(zhǔn)者除外)；原產(chǎn)于與中國訂有關(guān)稅互惠協(xié)議的國家或者地區(qū)的進(jìn)口貨物，按照優(yōu)惠稅率繳納關(guān)稅。目前普遍實(shí)行的是優(yōu)惠稅率。 上一頁 [1] [2] [3] [4] [5] [6] [7] [8] [9] [10] [11] [12] [13] [14] [15] [16] [17] [18] [19] [20] [21] [22] [23] [24] [25] [26] [27] [28] [29] [30] [31] [32] [33] [34] [35] [36] [37] [38] [39] [40] [41] [42] [43] [44] [45] [46] [47] [48] 下一頁 |
