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钢铁商品归类是贱金属商品归类的一个难点,其税号主要分布于《中华人民共和国进出口税则》(以下简称《税则》)第十五类的第七十二章~第八十三章。本文讨论的是关于钢铁材料及简单结构的钢铁制品的商品归类原则,只涉及其中的第七十二章和第七十三章。简单说来,这类商品归类有四大原则,即:铁合金的归类、截面为非凹型实心钢材的归类、截面为凹型实心钢材归类、截面为空心的钢材的归类。
The categorization of steel products is a difficult point for the classification of base metal products. The tax codes are mainly distributed in the 72nd to the 83rd categories of the “Import and Export Tariffs of the People’s Republic of China” (the “Tax Rules”) chapter. This article deals with the principle of commodity categorization of steel products of steel and simple structure, covering only those chapters 72 and 73. In a nutshell, there are four general principles for the classification of such goods: classification of ferroalloy, classification of non-concave solid steel sections, classification of concave solid steel sections as cross-section hollow steel.