Modern customs tax collection

Author: Editorial Group of "Modern Customs Taxation"
Publisher:
Publishing Date: 2005-01-01
Features: This book is a specialized work on the study of customs taxation and import-related taxes, including value-added tax, consumption tax, and ship tonnage tax. For the convenience of in-depth research and study, it is necessary to briefly elaborate on the general concepts of taxation and related issues. This book is an excellent teaching material for the national customs education and training during the "Ninth Five-Year Plan" period, and a comprehensive revision of the original "Customs Taxation." The author has made significant modifications to the entire book, further highlighting the three key elements of customs taxation: "Customs Valuation," "Commodity Classification," and "Rules of Origin," with a particular focus on "Commodity Classification." This book can also serve as a textbook for higher education institutions. Currently, many universities have established new majors such as "Foreign Trade and Customs Declaration," "International Logistics and Customs Declaration," and "Customs Business." This book can be used as a professional textbook for the courses "Customs Taxation" and "Commodity Classification."