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ems国际快递单号格式

放大字体  缩小字体 发布日期:2024-06-20 17:08:00  来源:ems国际快递单号格式  作者:yan  浏览次数:68
核心提示:ems国际快递单号格式-贸易物流的流向和规模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》

ems国际快递单号格式-贸易物流的流向和规模

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

ems国际快递单号格式-相关快递信息(1)

Countries and Regions国家或地区国际域名缩写电话代码 时差Angola安哥拉AO244-7Afghanistan阿富汗AF930Albania阿尔巴尼亚AL355-7Algeria阿尔及利亚DZ213-8Andorra安道尔共和国AD376-8Anguilla安圭拉岛AI1264-12Antigua and Barbuda安提瓜和巴布达AG1268-12Argentina阿根廷AR54-11Armenia亚美尼亚AM374-6Ascension阿森松247-8Australia澳大利亚AU61+2Austria奥地利AT43-7Azerbaijan阿塞拜疆AZ994-5Bahamas巴哈马BS1242-13Bahrain巴林BH973-5Bangladesh孟加拉国BD880-2Barbados巴巴多斯BB1246-12Belarus白俄罗斯BY375-6Belgium比利时BE32-7Belize伯利兹BZ501-14Benin贝宁BJ229-7Bermuda Is.百慕大群岛BM1441-12Bolivia玻利维亚BO591-12Botswana博茨瓦纳BW267-6Brazil巴西BR55-11Brunei文莱BN6730Bulgaria保加利亚BG359-6Burkina-faso布基纳法索BF226-8Burma缅甸MM95-1.3Burundi布隆迪BI257-6Cameroon喀麦隆CM237-7Canada加拿大CA1-13Cayman Is.开曼群岛1345-13Central African Republic中非共和国CF236-7Chad乍得TD235-7Chile智利CL56-13China中国CN860Colombia哥伦比亚CO570Congo刚果CG242-7Cook Is.库克群岛CK682-18.3Costa Rica哥斯达黎加CR506-14Cuba古巴CU53-13Cyprus塞浦路斯CY357-6Czech Republic 捷克CZ420-7Denmark丹麦DK45-7Djibouti吉布提DJ253-5Dominica Rep.多米尼加共和国DO1890-13Ecuador厄瓜多尔EC593-13Egypt埃及EG20-6EI Salvador萨尔瓦多SV503-14Estonia爱沙尼亚EE372-5Ethiopia埃塞俄比亚ET251-5Fiji斐济FJ679+4Finland芬兰FI358-6France法国FR33-8French Guiana法属圭亚那GF594-12Gabon加蓬GA241-7Gambia冈比亚GM220-8Georgia 格鲁吉亚GE9950Germany 德国DE49-7Ghana加纳GH233-8Gibraltar直布罗陀GI350-8Greece希腊GR30-6Grenada格林纳达GD1809-14Guam关岛GU1671+2Guatemala危地马拉GT502-14Guinea几内亚GN224-8Guyana圭亚那GY592-11Haiti海地HT509-13Honduras洪都拉斯HN504-14Hongkong香港HK8520Hungary匈牙利HU36-7Iceland冰岛IS354-9India印度IN91-2.3Indonesia印度尼西亚ID62-0.3Iran伊朗IR98-4.3Iraq伊拉克IQ964-5Ireland爱尔兰IE353-4.3Israel以色列IL972-6Italy意大利IT39-7Ivory Coast科特迪瓦225-6Jamaica牙买加JM1876-12Japan日本JP81+1Jordan约旦JO962-6Kampuchea (Cambodia )柬埔寨KH855-1Kazakstan哈萨克斯坦KZ327-5Kenya肯尼亚KE254-5Korea韩国KR82+1Kuwait科威特KW965-5Kyrgyzstan 吉尔吉斯坦KG331-5Laos老挝LA856-1Latvia 拉脱维亚LV371-5Lebanon黎巴嫩LB961-6Lesotho莱索托LS266-6Liberia利比里亚LR231-8Libya利比亚LY218-6Liechtenstein列支敦士登LI423-7Lithuania立陶宛LT370-5Luxembourg卢森堡LU352-7Macao澳门MO8530Madagascar马达加斯加MG261-5Malawi马拉维MW265-6Malaysia马来西亚MY60-0.5Maldives马尔代夫MV960-7Mali马里ML223-8Malta马耳他MT356-7Mariana Is马里亚那群岛1670+1Martinique马提尼克596-12Mauritius毛里求斯MU230-4Mexico墨西哥MX52-15Moldova, Republic of 摩尔多瓦MD373-5Monaco摩纳哥MC377-7Mongolia 蒙古MN9760Montserrat Is蒙特塞拉特岛MS1664-12Morocco摩洛哥MA212-6Mozambique莫桑比克MZ258-6Namibia 纳米比亚NA264-7Nauru瑙鲁NR674+4Nepal尼泊尔NP977-2.3Netheriands Antilles荷属安的列斯599-12Netherlands荷兰NL31-7New Zealand新西兰NZ64+4Nicaragua尼加拉瓜NI505-14Niger尼日尔NE227-8Nigeria尼日利亚NG234-7North Korea朝鲜KP850+1Norway挪威NO47-7Oman阿曼OM968-4Pakistan巴基斯坦PK92-2.3Panama巴拿马PA507-13Papua New Cuinea巴布亚新几内亚PG675+2Paraguay巴拉圭PY595-12Peru秘鲁PE51-13Philippines菲律宾PH630Poland波兰PL48-7French Polynesia法属玻利尼西亚PF689+3Portugal葡萄牙PT351-8Puerto Rico波多黎各PR1787-12Qatar卡塔尔QA974-5Reunion留尼旺262-4Romania罗马尼亚RO40-6Russia俄罗斯RU7-5Saint Lueia圣卢西亚LC1758-12Saint Vincent圣文森特岛VC1784-12Samoa Eastern东萨摩亚(美)684-19Samoa Western西萨摩亚685-19San Marino圣马力诺SM378-7Sao Tome and Principe圣多美和普林西比ST239-8Saudi Arabia沙特阿拉伯SA966-5Senegal塞内加尔SN221-8Seychelles塞舌尔SC248-4Sierra Leone塞拉利昂SL2, 32-8Singapore新加坡SG65+0.3Slovakia斯洛伐克SK421-7Slovenia斯洛文尼亚SI386-7Solomon Is所罗门群岛SB677+3Somali索马里SO252-5South Africa南非ZA27-6Spain西班牙ES34-8Sri Lanka斯里兰卡LK940St.Lucia圣卢西亚LC1758-12St.Vincent圣文森特VC1784-12Sudan苏丹SD249-6Suriname苏里南SR597-11.3Swaziland斯威士兰SZ268-6Sweden瑞典SE46-7Switzerland瑞士CH41-7Syria叙利亚SY963-6Taiwan台湾省TW8860Tajikstan塔吉克斯坦TJ992-5Tanzania坦桑尼亚TZ255-5Thailand泰国TH66-1Togo多哥TG228-8Tonga汤加TO676+4Trinidad and Tobago特立尼达和多巴哥TT1809-12Tunisia突尼斯TN216-7Turkey土耳其TR90-6Turkmenistan 土库曼斯坦TM993-5Uganda乌干达UG256-5Ukraine乌克兰UA380-5United Arab Emirates阿拉伯联合酋长国AE971-4United Kiongdom英国GB44-8United States of America美国US1-13Uruguay乌拉圭UY598-10.3Uzbekistan乌兹别克斯坦UZ233-5Venezuela委内瑞拉VE58-12.3Vietnam越南VN84-1Yemen也门YE967-5Yugoslavia南斯拉夫YU381-7Zimbabwe津巴布韦ZW263-6Zaire扎伊尔ZR243-7Zambia赞比亚ZM260-6

ems国际快递单号格式-相关快递信息(2)

国际间货物贸易流量、流向与规模:产业间投资联系创造货流“扩大乘数”

国际分工条件下区域产业的发展需要投资:将对其他区域投入一产出关系提出要求当前,全球经济资源配置下的国际产业分工使国际资源与产品货流配置成为首先考虑的内容。全球范围的分工,客观上要求任何一国在加快经济发展的同时,推动经济繁菜。而国际间产业分工基础上的投资联系就使这种分工效果产生的货流传导到世界主要区域间进行。

产业投资形成的投入一产出关系决定国际贸易货流规模生成量的变化。世界分工基础上,这种产业部门之间的协调发展要求,使得产业间存在着必然的投资联系及产业派生关系。所以,在规划与布局国际范畴的航运货物流向与流向视角下,我们必须注意到任何由商品构成的投入一产出物的远景预测都与国际间产业投资关联分不开。在经济分析阶段,如果国家要促进某个产业的发展,这种某一产业的直接投资必然导致大量相关产业的投资,即产业间投资联系的表现及产业间投入产出物质与技术关系的密切结合与要求。

收入是需求的基本动力,也是进出口贸易需求的基本动因。由于产业间存在着上述联系,所以,产业的任何发展变化,必然带动一系列产业以技术经济关系为基础的联系及变化,从而引起投人与产出物质产品的流动及贸易货流,导致资源配置方式的变化,对产业间区域间贸易运输与运力配置提出客观要求。

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