论文部分内容阅读
为了适应外贸、经济和产业政策的变化,国务院关税委员会每年都会对《中华人民共和国进出口税则》(以下简称“《税则》”)进行调整和修订。海关作为税委会成员单位,每年都要参与《税则》的修订工作。2008年,海关共完成《税则》修订调研课题29项,涉及税目350余条,其中超过90%的建议被国务院税则委员会采纳,并在2009年版《税则》中公布实施。从本期开始,我们将逐项介绍2009年《税则》中部分新增税目涉及的商品及其归类。
In order to adapt to changes in foreign trade, economy and industrial policies, the State Council Tariff Commission adjusts and revises the “Import and Export Tariffs of the People’s Republic of China” (hereinafter referred to as the “Tariffs”) every year. As a member of the taxation authority, the Customs is involved in the revision of the “Tax Rules” each year. In 2008, the Customs completed a total of 29 amendments to the Tariff, involving more than 350 tax items. Over 90% of the proposals were adopted by the State Taxation Committee and announced in the 2009 Tax Code. Starting from this issue, we will introduce one by one the commodities involved in the new tax items in the 2009 Tariffs and their classification.