论文部分内容阅读
12月16日,2014年化肥出口关税发布,财政部关税司在官网上发布通知,决定从2014年1月1日起对部分商品的进出口关税进行调整。和之前业内预期一致,化肥行业各肥种出口关税皆有不同程度的下调。就业内关注的肥种来看,尿素、磷铵出口仍以淡旺季划分。其中,尿素淡季为7-10月,征收标准为40元/吨;1-6月、11-12月为旺季,征收标准为每吨15%的暂定税率再加40元。磷铵的淡季则为5月16日-10月15日,征收标准为50元/吨;1月1日-5月15日、10月16日-12月31日为旺季,征收标准为每吨15%的暂定税率再加50元。
On December 16, 2014, the export tariff on chemical fertilizers was announced. The Tariff Department of the Ministry of Finance issued a notice on the official website and decided to adjust the import and export duties on some commodities starting from January 1, 2014. In line with previous industry consensus, each fertilizer export tariff on the fertilizer industry has been reduced to varying degrees. Concerned about the fertilizer industry in terms of employment, urea, ammonium phosphate exports are still divided by light and peak season. Among them, the off-season of urea is July-October, the levied standard is 40 yuan / ton; January-June, November-December is the peak season, the levied standard is 15% of the provisional tax rate plus 40 yuan. The off-season of ammonium phosphate is from May 16 to October 15, the levied standard is 50 yuan / ton; January 1-May 15, October 16-December 31 is the peak season, the levied standard is Tons 15% of the provisional tax rate plus 50 yuan.