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China'S Tariff Adjustment Does Not Increase The Corporate Tax Burden.

2013/1/7 12:30:00 50

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Tariff Import And Export Tariff Tariff Adjustment

recently, the Customs Tariff Commission of the State Council announced the implementation plan of tariff in 2013, and made some adjustments to < a href= "http://www.91se91.com/news/index_q.asp" > Import and export tariff < /a >, increasing the total number of tax items from 8194 in 2012 to 8238, and the tax items increased by 44.

Some netizens wondered: whether the increase in tax items is the expansion of the scope of tariffs, and whether the tax burden of related enterprises will increase correspondingly? Is this a contradiction between "structural tax reduction"? This reporter interviewed relevant departments and experts.

increased taxes and taxable goods?

[response] did not increase the new tax categories. The new tax items were originally included in the tax collection scope under other taxes, which are listed as new tax items to facilitate the import and export trade of enterprises.

Import and export tariff has increased by 44. Is the product range widened?

the head of the Customs Department of the Ministry of Finance said that the new 44 tax items were added not only to new taxes but also to the extent of taxation.

The commodities involved in the 44 tax items are not "new commodities" that extend the scope of Taxation, but "old commodities" which have already been within the scope of tariff collection, but these commodities are listed under other tax items, and they are listed as new taxable items this time, providing convenience for enterprises to enter and export trade.

Yang Zhiyong, director of the Financial Research Office of the Institute of Finance and economics, Chinese Academy of Social Sciences, explains that the import and export tariff items refer to the commodity names and corresponding codes of customs duties, that is, the names and tax numbers of import and export commodities on customs declaration forms.

The purpose of tax provision is set up in a scientific and systematic classification system of international trade goods.

according to the introduction, the increase or decrease of tax items is mainly due to the needs of social and economic development, scientific and technological progress, industrial restructuring and strengthening the management of import and export.

Some commodities did not start in the international trade at the beginning. With the emergence of new products after the progress of science and technology, it is necessary to add taxable items to identify their "status".

there are also some ordinary commodities which start trading at a very small volume and can be managed under a tax category with similar products. Later, the trade volume of these products has increased, or the importance of the society has increased.

For example, the tax items of biological insecticides and incinerators increased this time because the social needs of these products are increasing, and the importance of protecting the ecological environment is also improving.

has the tax burden on import and export enterprises increased?

[response] tax amount and tax burden are two different things. This tax adjustment does not involve tax changes, and corporate tax burden will not increase.

"it is thought that the increase of tax items will increase the tax burden of enterprises. This is a presumption of the people who do not know much about tariffs. In fact, it is a misreading of tax adjustment."

Yang Zhiyong said that the amount of tax items and tax burden are two different things.

the head of the Customs Department of the Ministry of Finance said: "the main factor affecting the tax burden is the change of tax rate.

The tax item adjustment of this commodity does not involve tax rate changes. The import tax rate of goods is the same before and after tax adjustment, so it will not increase the tax burden of enterprises.

it is understood that in 1992, China adopted the internationally commonly used "a href=" http://www.91se91.com/news/index_q.asp "commodity name and coding coordination system", < /a > the tax items were more scientific and refined, and the total number of tax items increased from 2208 to 6250.

Since then, China has adjusted the tariff items every year.

After adjustment, the tax items increased year by year: 7111 in 2001, 7977 in 2011, 8194 in 2012, and 8238 in 2013.

however, the total tariff level of our country is decreasing year by year while the tax items are increasing year by year.

Since joining the WTO in 2001, China has conscientiously fulfilled its commitments and lowered tariff rates year after year.

By January 1, 2010, China's tax reduction commitments were fully fulfilled. The total tariff level dropped from 15.3% in 2001 to 9.8% at present, far below the average level in developing countries.

what is the principle of tariff adjustment?

Export tariffs are mainly targeted at "two high and one capital" products, import tariff < a href= "http://www.91se91.com/news/index_q.asp" > average tax rate < /a > lower than most favored nation tax rate, which is conducive to promoting consumption and improving people's livelihood. "P"

"compared with 2012, the adjustment of export tariffs in 2013 is mainly in two aspects: first, the export tariffs of coke, fluorite, zinc, manganese, metal silicon and other products have been abolished; two, it is appropriate to extend the duty time of chemical fertilizer off-season and reduce the export tariff rate of chemical fertilizer off-season."

The head of the tariff Division said, "the collection of China's export tariffs is mainly aimed at high energy consumption, high pollution and resource based products. The purpose is to protect domestic resources and environment, promote energy conservation and emission reduction, and also play a positive role in optimizing the industrial structure."

At the same time, at the same time, China has implemented a provisional tax rate for more than 780 kinds of imported commodities, including energy and resource goods and advanced technology and equipment, key components, condiments, special formula infant milk powder and other daily necessities closely related to the masses.

The average tax rate of these commodities is about 4.4%, compared with the MFN rate of these commodities, the average discount rate is above 50%. "

The person in charge said.

Yang Zhiyong believes that the adjustment of import tariffs requires comprehensive consideration of domestic economic and social development and the need for macroeconomic regulation and control.

Lowering import tariffs on advanced technology and equipment and key components can solve the urgent problems in the domestic economic development, and promote the research and development of related technologies and products in China, and promote the upgrading of industrial structure.

A lower tax rate on imported products and medical supplies will help promote consumption, improve people's livelihood and raise people's living standards.

taking medical supplies and consumer goods as an example, the a href= "http://www.91se91.com/news/index_q.asp" > MFN tax rate < /a > 4% of the pacemakers and vascular stents; the provisional tax rate in 2013 dropped to 2%; the most favored nation tax rate for human vaccines and serum was 3%, the provisional tax rate was 0; the most favored nation tax rate for retail packaged food for infants and infants was 15%, the provisional tax rate was reduced to 5%; the most favored nation tax rate for special formula infant formula was 20%, the provisional tax rate was 5%; the most favored nation tax rate for SLR cameras and ordinary cameras was 15%, and the provisional tax rate fell to 4%.

"from the tariff plan of 2013 as a whole, tariff adjustments related to export or import commodities are mainly based on tax reduction, and basically no tax increases.

The direction and objectives of tariff adjustment are consistent with the structural tax cuts implemented in China.

The person in charge stressed.

according to the introduction, during the period from 2002 to 2005, China has carried out 4 larger tax reductions, and the total tariff level dropped from 15.3% to 9.9%.

Since the implementation of the tax reduction commitments in 2010, the tariff implementation plan has been finely adjusted annually according to the actual situation.

The content of the adjustment is based on the needs of China's economic and social development. After listening to the suggestions put forward by the departments and enterprises, the experts in the relevant fields have fully demonstrated that they were finally discussed and approved by the Tax Committee of the State Council and approved by the State Council.