2005 Measures of the People's Republic of China on Import and Export Trade Management

Author: Compiled by the Editorial Committee of the Import and Export Trade Management Measures of the People's Republic of China
Publisher:
Publishing Time: 2005-01-01
Features: This book's content meets the requirements of the customs' tax collection, supervision, statistics, and customs clearance systems. It serves as a work manual for customs officers, customs declaration officers of import and export enterprises, pre-entry operation operators, and relevant customs business consulting organizations, as well as an important reference material for relevant units to conduct cost accounting for import and export goods. The main contents of this book include:
- Selection of current effective and latest import and export laws and regulations
- Filling regulations for import and export cargo declaration forms
- Common code tables and descriptions for customs clearance systems
- HS codes, names, and notes for import and export commodities
- Import preferential tax rates, Bangkok Agreement preferential tax rates, general tax rates
- Import VAT and consumption tax rates
- Export tax rebates
- Customs statistics measurement units
- Codes for import and export supervision conditions
- Provisional tax rate tables for import and export commodities
- Preferential tax rates for ASEAN's ten countries, Pakistan, and some African countries
- Preferential tax rates for Hong Kong and Macao regions of China
- Tariff quota rates
- Ad valorem tax and compound tax rates
- Export tariff schedules
- Provisional export tax rates
- Provisional export tax rates for some textile products
- Tax calculation methods for import duties and (delegated tax collection) in import links.
This book is characterized by being comprehensive, systematic, and easy to consult. For the convenience of users, a CD-ROM is included with the book, which contains content largely consistent with the book.