苏州进关通国际货运代理有限公司
SUZHOU JINGUANTONG INTERNATIONAL LOGISTICS
A few days ago, the General Administration of customs and the General Administration of Taxation of the Ministry of Finance issued announcement No. 36 in 2020, which decided not to implement the provisions on stopping tax reduction or exemption for 20 kinds of commodities, that is, to resume the provisions on tax reduction and exemption for these 20 kinds of commodities. Ministry of finance, General Administration of customs, General Administration of Taxation Announcement on no longer implementing the provisions on stopping tax reduction or exemption for 20 kinds of commodities No. 36 of 2020 With the consent of the State Council, as of the date of the announcement, the Circular of the State Council on approval and transmission of the opinions of the Tariff Commission, the Ministry of Finance and the State Administration of Taxation on the second step of clearing up tariff and import link tax reduction and exemption (Guo Fa [1994] No. 64) shall not be implemented ”The requirements of. The 20 commodities include TV sets, video cameras, video recorders, video players, audio equipment, air conditioners, refrigerators and freezers, washing machines, cameras, copiers, program-controlled telephone exchanges, microcomputers and peripherals, telephones, wireless paging systems, fax machines, electronic calculators, typewriters and word processors, furniture, lamps, and condiments (including condiments, meat, poultry and eggs) Vegetables, aquatic products, fruits, beverages, wine, dairy products). Since the date of the announcement, if the current relevant policies and regulations are inconsistent with the contents of this announcement, this announcement shall prevail. Ministry of finance, General Administration of customs, General Administration of Taxation August 5, 2020 According to the Announcement No. 54 of 2010 of the General Administration of customs, if the total value of the imported articles for personal use obtained from abroad is less than 5000 yuan (including 5000 yuan); if the total value of the imported articles for personal use is less than 2000 yuan (including 2000 yuan) carried by non resident passengers, the customs shall grant duty-free clearance, and the single variety shall be limited to self use and reasonable number However, tobacco products, alcohol products and 20 kinds of commodities subject to tax stipulated by the State shall be handled separately according to relevant provisions. This announcement has restored the tax exemption and reduction provisions for these 20 commodities, that is, the tax exemption limit of 5000 yuan for personal shopping is also applicable to these 20 kinds of commodities. Article 4 of the notice of the State Council on approval and transmission of the opinions of the Tariff Commission, the Ministry of Finance and the State Administration of Taxation on the second step of clearing up the provisions on the reduction and exemption of tariff and import link tax (GF [1994] No. 64), Article 4 of the circular stipulates that the exemption and reduction of certain commodities shall be suspended For the goods that have been imported technology and produced in large quantities, can meet the domestic needs, or the country has invested a lot and needs to protect its normal development, and the import tax rate is basically reasonable, the tax reduction and exemption shall be cancelled, and the tax shall be levied at the statutory tax rate, and the catalogue shall be listed and implemented in phases. This time, we will list 20 kinds of commodities (excluding the bulk and key parts imported by the designated enterprises for the production of such products). It is suggested that, from January 1, 1995, tax reduction and exemption shall be stopped regardless of any mode of trade, any region, enterprise, unit or individual. However, tax exemption or reduction is not allowed in international treaties concluded or participated in by China, which are presented free of charge by international organizations (excluding non-governmental organizations) and foreign governments, as well as agreements signed by the Chinese government and other governments. For the time being, the provisions that all types of Chinese personnel going abroad (or overseas Chinese), Taiwan compatriots and overseas Chinese (excluding overseas Chinese) may bring into China duty-free or purchase these goods duty-free in China.
