论文部分内容阅读
天然胶关税重点管理 1.化工部按照国家关税改革的要求,保证天然胶承包税收任务的完成,承包税率为关税5％,增值税17％。 2.天然胶必须在国家指定的口岸入关,加强进口口岸管理审核。在非指定口岸入关的天然胶一律按30％法定关税率交税。 3.承包基数外,边境贸易、易货贸易进口的天然胶不再享受优惠,一律按法定税率交纳关税。
Natural rubber tariff key management 1. The Ministry of Chemical Industry in accordance with the requirements of the national tariff reform to ensure the completion of natural rubber contracting tax task, the contracted rate of 5% tariff, VAT 17%. 2. The natural rubber must enter the customs at the port designated by the state to strengthen the management of the import port. Natural rubber imported into non-designated ports is subject to a 30% statutory tariff rate. 3. In addition to the contract base, natural rubber imported from border trade and barter trade is no longer eligible for preferential treatment, and all tariffs are levied at the statutory rate.