Import Tariff, Complete Guide to Export Tax Refund (or Exemption) (2005 Edition with Disc)

Author: Editorial Committee of "Comprehensive 2005 Import Tariffs/Export Tax Rebate (Exemption) Handbook"
Publisher:
Publishing Date: 2005-03-01
Features: This book is divided into three main parts. The first part is the tax regulations for import and export goods, which includes currently effective import tax regulations and policies, export tax collection and rebate regulations and policies, as well as relevant regulations and policies related to import and export goods. The second part covers the procedures for handling export tax rebate (exemption) for export goods, including practical operations and routine management of export tax rebate (exemption). The third part is the key section of the book—the quick reference table for import tariffs and export tax rebate (exemption) rates. The quick reference table is divided into 7 columns. The first column is the Commodity Code, which aligns with the eight-digit and ten-digit codes in the 2005 "Customs Declaration Handbook" issued by the Policy and Regulations Department of the General Administration of Customs of China, while the nine-digit and eleven-digit codes are derived from the export tax rebate rate database. The second column lists the commodity name and remarks. The third column shows the preferential import tariff rate. The fourth column indicates the export VAT collection rate. The fifth column displays the export VAT rebate rate. The sixth column presents the measurement unit for customs clearance of import and export goods. The seventh column lists the supervision conditions for customs clearance of import and export goods, with corresponding codes indicating the supervision documents to be submitted to customs for general trade import or export.