The content of the new tariff on printing equipmen

The content of the new tariff for printing equipment import in 2004 has changed greatly

2004 is the third year of China's accession to the WTO. The Chinese government has fulfilled the duty of tariff concession after China's accession to the WTO. At the same time, according to the needs of China's industrial development, the tax items and tax rates of imported and exported goods have been adjusted again, the tariff rate has been further reduced, and the overall tariff level has been further reduced

the new tax items and tax rates approved and adjusted by the State Council have changed greatly in the content of the new printing equipment import tariff implemented in 2004

tax items increased and tax rates decreased

there were 7457 items in the customs import tariff in 2004, an increase of 30 items over 2003, which is conducive to the actual differentiation and operation of imported goods. Many tax items and goods names are more accurately defined than before. The overall tariff level further fell. Among the 7475 tax items, 7 were incorrectly positioned, and 414 tax items lowered the tax. Cellene TPE particles are widely applicable to medical devices, packaging and other standardized markets. The tariff level was adjusted from 11% in 2003 to 10.4% in 2004, a decrease of 5.77%

the tax items and names of printing equipment Shaanxi Huaze invested 10million yuan in cash, which is more accurate, and the tax rate is further reduced

the tax items and goods names of printing equipment have been modified in more than 10 places, and the definition is more accurate than in the past, which is more conducive to practical operation

secondly, among the 31 tax items related to printing equipment, 7 items reduced the tax rate, and the total tariff level of printing equipment reached 10.4%, which was equivalent to the total tariff level of all tax items. Among them, the import tariff rate of offset printing machines, which people are most concerned about, fell from 12.4% in 2003 to 10% in 2004, with a decrease of 24%

actual taxation of imported printing equipment

the taxation of imported printing equipment is not only tariff, but also value-added tax. The actual taxation is not to simply add the tariff and value-added tax, but to levy value-added tax on the basis of the total amount of equipment after the customs tax. For example, if you import an offset printing equipment of US $1million, the total amount of the machine will become US $1.1 million after 10% of the offset printing authority tax is levied, and on this basis, a value-added tax of 17% will be levied, that is, RMB100000 * 1.17%. Finally, the price of this offset press after the two taxes became $1.287 million. Generally, the General Administration of Customs shall comply with the requirements of 2.1. When publishing the annual tariff, it will also publish a table of tax constants for local customs to calculate and collect tariffs and collect value-added tax