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放大字体  缩小字体 发布日期:2022-12-07 18:43:34  来源:方舟国际快递查询  作者:pan  浏览次数:112
核心提示:方舟国际快递查询-中国海关进出口关税税款计算方法德国邮政DHL和美国UPS公司近期均宣布在德国开展巨额基础设施投资。DHL正投资10

方舟国际快递查询-中国海关进出口关税税款计算方法

德国邮政DHL和美国UPS公司近期均宣布在德国开展巨额基础设施投资。DHL正投资10亿美元,改善包裹递送设施,目标是将德国境内包裹送到时间缩短至和信件相当(1~2工作日),本次投资金额创该公司上世纪90年代以来之最高。美国UPS正投资2亿美元,用于在德国科隆市郊建设航空物流中心,投资金额创该公司有史以来美国境外投资之最高,预定目标是公司位于科隆/波恩地带设施包裹处理容量大为提升,并建成公司欧洲递送中心,使用年限达25年。由于地理上位居欧洲中心,同时国内市场规模相对较大,贸易规模又位居世界前列,德国吸引物流业投资条件可谓得天独厚,而企业巨额投资和物流设施改善,又将进一步提升德国物流业优势。德政府部门高度重视维护物流业优势,德贸易投资署拟派代表参加于10月2~5日在美国费城举行的全球供应链管理理事会年会。

方舟国际快递查询-相关快递信息(1)

TNT快递近日宣布,将实施一项重大的战略转移,出售亏损的印度国内公路快递业务,将未来发展重点放在国际快递业务上。

  5年前,TNT投资印度,收购了公路货运公司Speedage。但该业务已从2011年12月30日起停止运行。  TNT印度公路运输业务将由India Equity Partners (IEP)旗下一家物流子公司接手。IEP是一家美国投资公司,投资了印度众多企业,在多家工业企业和消费品公司都有控股。此次收购的财务细节尚未披露。IEP“物流平台”首席执行官Abhik Mitra此前曾担任TNT(印度)经理一职。  TNT称,公司将与IEP共同努力,确保工作顺利交接。负责国内公路运输的主管人员及大部分员工约1000人将转至新雇主。过渡期内,地面设施、计算机及其系统、业务流程将由TNT提供。

方舟国际快递查询-相关快递信息(2)

中国海关进出口关税税款计算方法:

本书所列计算方法是根据《中华人民共和国关税条例》、《中华人民共和国增值税暂行条例》及《中华人民共和国消费税暂行条例》编制的。

为便于使用,现将有关问题说明如下:

一、所称进口税包括进口关税、进口环节增值税(简称增值税)、进口环节消费税(简称消费税),其中消费税仅对少数商品征收;出口税只含出口关税一项。

二、关税税率分为优惠关税税率和普通关税税率。凡原产地属于与我国签定有贸易协定的国家商品,其进口关税税率,使用优惠关税税率,否则使用普通关税税率。

三、税款计算公式

进口关税税额=到岸价格×进口关税税率

出口关税税额=(离岸价格/(1+出口税税率))×出口关税税率

增值税税额=(到岸价+进口关税额+消费税额)×增值税税率

从价消费税税额=(( 到岸价+关税额)/(1-消费税税率))×消费税税率

从量消费税税额=应征消费税的商品数量×消费税单位税额

其中,从量消费税商品计量单位的换算标准(按体积净重计)如下:

啤酒1吨=988升

黄酒1吨=962升

汽油1吨=1388升

柴油1吨=1176升

进口税额

=进口关税+增值税+消费税

=(进口关税率+消费税率+增值税率+进口关税率×增值税率)/(1-消费税税率)

×到岸价

=常数×到岸价

四、为便于计算进口税额,本书编制了《进口税计税系数表》,其使用方法举例如下:

(一)“系数表1”适用于应征消费税税率不为0税率的商品。鉴于此类商品法定增值税率均为17%,因此在本书中查出该商品的关税税率和消费税税率后,在“表1”内找出这两个税率交叉栏内的常数,用进口货物的到岸价乘以该常数,即为应纳进口税额。

例如,进口烟草制的卷烟,到岸价格为10000元人民币,优惠关税税率为150%,消费税税率为45%,增值税税率为17%,查“表1”内关税“150”一栏及消费税“45”一栏交叉处,即为它的常数4.3182。用到岸价格乘以该常数,即10000×4.3182=43182,为上述卷烟应纳进口税额。

(二)“系数表2”适用于消费税税率不为0的进口商品。首先在本书中查出该商品的关税税率和增值税税率,然后在“表2”内找出这两个税率的交叉栏内的常数,用进口货物的到岸价乘以该常数即为应纳进口税额。

例如,进口玻璃制眼镜片,其到岸价格为10000元人民币,优惠关税税率为50%,增值税税率为17%,然后,查“表2”关税“50”一栏及增值税“17”一栏交叉处,即为它的常数0.7550。用到岸价格乘以该常数,即10000×0.7550=7550,为上述进口玻璃制眼镜片应纳进口税额。

五、对适用于暂定税率的商品,关税税率应用暂定关税税率。

The Calculation methods in this bok is compiled in accordance with Regulations on Customs Tariff of the People's Republic of China ,Provisional Regulation on Value-added Tax of the People's Republic of China and Provisional Regulations on Consumption Tax of the People's Republic of China.

For the convenience of usage,relevant explanations are listed below:

1.import tax we mean consists of import customs duty (ICD),value-add tax (VAT),and consumption tax (CT) among which CT is levied on a few items of goods.Export tax consisits of only export customs duty (ECD).

2.import customs duty rates we mean fall into general duty rates and preferetial duty rates.The preferential duty rates apply to goods originally produced or manufactured in countries with which the People's Republic of China has concluded trading agreement.Otherwise,the general duty rates will be applied.

3.Calculation formulae for tax collection

ICD=(CIF value)× ICD rateICD=(FOB value/(1+ECD rate))ECD rateVAT=(CIF value+ICD+CT)×VAT rateAd Valorem CT=((CIF value+ICD)/(1-CT rate))×CT rateSpecific CT=Quantity of goods×unit CT rate

Note:The following is the conversion table of measurements of goods on which specific consumption tax is levied (net bulk)

Beer 1 ton=988 litresMillet wine 1 ton=962 litresGasoline 1 ton=1388 litresDiesel 1 ton=1176 litres

Total import Tax=ICD+VAT+CT=(ICD rate+CT rate+ICD rate×VAT rate)CIF value/ (1-CT rate)=Coefficient×CIF value

4.To facilitate easy calculation,we compiled tables of import tax coefficients for reference.The following are the exemplary usage methods:

(1)The Table of import Tax Coefficient (Consumption Taxes Applicable) applies to goods on which the consumption tax is levied.In viewof the statutory VAT rate is 17% for all goods in this table,the user may first find the duty rate and consumption tax rate of a particular type of goods in the table,then find the coefficient where those two rates meet in the table.The import tax payable equals the coefficient times the CIF value.

Taking cigarette made of imported tobacco for example,we pressume that its CIF value is RMB 10000 with preferential duty rate 150%,consumption tax rate 45%,and VAT rate 17%,Referring to this table,the coefficient 4.3182 can be found at the crossing point of above-mentioned cigarette is the coefficient times the CIF value,that is 10000×4.3182=43182.

(2)The Table of import Tax Cofficients (Consumption Taxes Not Applicable) applies to goods on which no consumption tax is levied.The user may first find the duty rate and VAT rate of a particular type of goods in the table,then find the coefficient where those two rates meet in the table.The total import tax is the coefficient times the CIF value.

Taking spectacle piece made of imported glass for example,we pressume that is CIF value is RMB 10000 with preferential duty rate 50% and VAT rate 17%,Referring to this table,the co-efficient 0.7550 can be found at the crossing point of duty rate 50 and VAT rate 45,The total import tax payable is the coefficient times the CIF value,that is,10000×0.7550 =7550.

5.As for as goods on which Interim Duty Rate is appliable,ICD rate is no other than Interim Duty Rate.

表1 有消费税时进口税计税系数表Table of import Tax Coefficients (Consumption Taxes Applicable)

关税Tariff(%)消费税 C.T.rate(%)3581015172530404560.27860.30550.34800.37800.45910.49420.65360.77171.06701.254990.31470.34240.38620.41700.50040.53650.70040.82191.12551.3187140.37510.40400.44980.48200.56920.60700.77840.90541.22301.4251200.44740.47790.52610.56000.65180.69160.87201.00571.34001.5527300.56800.60110.65330.69000.78940.83251.02801.17291.53501.7655350.62840.66260.71680.75500.85820.90301.10601.26641.68251.8718400.68870.72420.78040.82000.92710.97351.18401.34001.73001.9782500.80930.84740.90760.95001.6471.11451.34001.50711.92502.1909550.86950.90890.97121.01501.13351.18491.41801.59072.02252.2973600.92990.97051.03481.08001.20241.25541.49601.67432.12002.4036701.05051.09371.16201.21001.34001.39641.65201.84142.31502.6164751.11081.15531.22551.27501.40881.46691.73001.92502.41252.7227801.17711.21681.28911.34001.47761.58731.80802.00862.51002.82911001.41241.46821.54351.60001.75291.81932.12002.34292.90003.25451101.53301.58631.67071.73001.89061.96022.27602.51003.09503.46731201.65361.70951.79781.86002.02822.10122.43202.67713.29003.68001301.77421.83261.92501.99002.16592.24222.58802.84433.48503.89271401.89481.95582.05222.12002.30352.38312.74403.01143.68004.10551502.01552.07892.17932.25002.44122.52412.90003.17863.87504.31821802.37732.44842.56092.64002.85412.94703.36803.68004.46004.95642302.98043.06423.19673.29003.54243.65184.14804.51755.43506.02002703.46293.55683.70543.81004.09294.21574.77205.18436.21506.8709

注 :鉴于应征消费税的进口商品的法定增值税税率均为17%,故本表内省略了增值税税率一栏,但表内所列常数均已包括增值税在内。Note:All coefficients include a statutory VTA rate of 17%.

表2 无消费税时进口税计税系数表Table of import Tax Coefficents (Consumption Taxes Not Aplicable)关税Tariff(%)增值税(%)V.A.T rate关税Tariff(%) 增值税(%)V.A.T rate关税Tariff(%) 增值税(%)V.A.T rate13171317131700.13000.1700180.33340.3806480.67240.73161 0.14130.1817190.34470.3923500.69500.755020.15260.1934200.35600.4040550.75150.813530.16390.2051210.36730.4157600.80800.872040.17520.2168220.37860.4274650.86450.93054.20.17750.2191230.38990.4391680.89840.965650.18650.2285240.40120.4508700.92100.98905.80.19550.2379250.41250.4625750.97751.047560.19780.2402260.42380.4742781.01141.082670.20910.2519270.43510.4859801.03401.10607.50.21480.2578280.44640.4976851.09051.164580.22040.2636290.45570.5093901.14701.22308.40.22490.2683300.46900.521091.21.16061.237090.23170.2753310.48030.53271001.26001.34009.60.23850.2823320.49160.54441101.37301.45709.70.23960.2835330.50290.55611141.41821.50389.80.24070.2847340.51420.56781201.48601.5740100.24300.2870350.52550.5795121.61.50411.5927110.25430.2987360.53680.59121301.59901.6910120.26560.3104380.55940.61461501.82501.9250130.27690.3221390.57070.62361601.93802.0420140.28820.3338400.58200.63801702.05102.1590150.29950.3455420.60460.66141802.16402.2760160.31080.3572430.61590.67312302.72902.8610170.32210.3689450.63850.69652703.18103.3290

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