海關(guān)進(jìn)出口貨物征稅管理辦法2018年修訂版中英對(duì)照

關(guān)務(wù)小二

中華人民共和國(guó)海關(guān)進(jìn)出口貨物征稅管理辦法(2018修訂)
發(fā)布：2018-05-29
實(shí)施：2018-07-01（現(xiàn)行有效）
中文完整版：http://t.cn/AilZAUts

海關(guān)總署令第124號(hào)(中華人民共和國(guó)海關(guān)進(jìn)出口貨物征稅管理辦法)(2018年修訂版中英對(duì)照)
《中華人民共和國(guó)海關(guān)進(jìn)出口貨物征稅管理辦法》已經(jīng)2004年12月15日署務(wù)會(huì)議審議通過，現(xiàn)予公布，自2005年3月1日起施行。1986年9月30日發(fā)布的《海關(guān)征稅管理辦法》同時(shí)廢止。
署長(zhǎng) 牟新生
二○○五年一月四日
Decree of the General Administration of Customs of the People’s Republic of China No. 124
The Rules of the General Administration of Customs of the People’s Republic of China on the Levying of Duties and Taxes on Imported and Exported Goods, which were deliberated and adopted at the Executive Meeting of the General Administration of Customs on December 15, 2004, are hereby promulgated and shall come into force as of March 1, 2005. The Rules of Customs for the Administration of the Levying of Duties and Taxes promulgated on September 30, 1986 shall be repealed simultaneously.
Mu Xinsheng
Minister
General Administration of Customs
January 4, 2005

中華人民共和國(guó)海關(guān)進(jìn)出口貨物征稅管理辦法
( 2005年1月4日海關(guān)總署令第124號(hào)公布，自 2005年3月1日起施行)
Rules of the General Administration of Customs of the People’s Republic of China on the Levying of Duties and Taxes on Imported and Exported Goods
(Adopted at the Executive Meeting of the General Administration of Customs on December 15, 2004, promulgated in the form of Decree No. 124 of the General Administration of Customs of the People’s Republic of China on January 4, 2005, and effective as of March 1, 2005)

第一章 總 則

第一條 為了保證國(guó)家稅收政策的貫徹實(shí)施，加強(qiáng)海關(guān)稅收管理，確保依法征稅，保障國(guó)家稅收，維護(hù)納稅義務(wù)人的合法權(quán)益，根據(jù)《中華人民共和國(guó)海關(guān)法》(以下簡(jiǎn)稱《海關(guān)法》)、《中華人民共和國(guó)進(jìn)出口關(guān)稅條例》(以下簡(jiǎn)稱《關(guān)稅條例》)及其他有關(guān)法律、行政法規(guī)的規(guī)定，制定本辦法。
第二條 海關(guān)征稅工作，應(yīng)當(dāng)遵循準(zhǔn)確歸類、正確估價(jià)、依率計(jì)征、依法減免、嚴(yán)肅退補(bǔ)、及時(shí)入庫(kù)的原則。
Chapter I General Provisions
Article 1 These Rules are formulated in accordance with the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law), the Regulations of the People’s Republic of China on Import and Export Duties (hereinafter referred to as the Regulations on Duties) and other relevant laws and administrative regulations with a view to ensuring the implementation of the duty and tax policies of the State, better administering the levying of Customs duties and taxes, upholding the rule of law in levying practices, safeguarding the State revenues, and protecting the lawful rights and interests of duty and tax payers.
Article 2 The levying of duties and taxes by Customs shall follow the principles of accurate classification, correct valuation, collection on the basis of applicable rates, reduction and exemption according to law, refunding and recovering duties and taxes by strict standards, and timely transfer of the paid duties and taxes to the State treasury.

第三條 進(jìn)出口關(guān)稅、進(jìn)口環(huán)節(jié)海關(guān)代征稅的征收管理適用本辦法。
進(jìn)境物品進(jìn)口稅和船舶噸稅的征收管理按照有關(guān)法律、行政法規(guī)和部門規(guī)章的規(guī)定執(zhí)行，有關(guān)法律、行政法規(guī)、部門規(guī)章未作規(guī)定的，適用本辦法。

第四條 海關(guān)應(yīng)當(dāng)按照國(guó)家有關(guān)規(guī)定承擔(dān)保密義務(wù)，妥善保管納稅義務(wù)人提供的涉及商業(yè)秘密的資料，除法律、行政法規(guī)另有規(guī)定外，不得對(duì)外提供。
納稅義務(wù)人可以書面向海關(guān)提出為其保守商業(yè)秘密的要求，并具體列明需要保密的內(nèi)容，但不得以商業(yè)秘密為理由拒絕向海關(guān)提供有關(guān)資料。
Article 3 These Rules apply to the administration of the levying of import and export duties and import taxes collected by Customs on behalf of other authorities.
The administration of the levying of import taxes on incoming articles and vessel tonnage dues shall be carried out in accordance with the provisions of relevant laws, administrative regulations and departmental rules. In the absence of such provisions, these Rules shall apply.
Article 4 Customs shall undertake its confidentiality obligation in accordance with relevant provisions of the State and take good care of the materials involving commercial secrets that are provided by duty and tax payers. None of such materials shall be provided to any third party unless otherwise prescribed by any law or administrative regulation.
A duty and/or tax payer may request Customs in writing to keep confidential its commercial secrets by listing in detail the contents deserving confidentiality protection, but shall not refuse to provide relevant materials to Customs under any pretext of commercial secrets.

第二章 進(jìn)出口貨物稅款的征收
第一節(jié) 申報(bào)與審核
第五條 納稅義務(wù)人進(jìn)出口貨物時(shí)應(yīng)當(dāng)依法向海關(guān)辦理申報(bào)手續(xù)，按照規(guī)定提交有關(guān)單證。海關(guān)認(rèn)為必要時(shí)，納稅義務(wù)人還應(yīng)當(dāng)提供確定商品歸類、完稅價(jià)格、原產(chǎn)地等所需的相關(guān)資料。提供的資料為外文的，海關(guān)需要時(shí)，納稅義務(wù)人應(yīng)當(dāng)提供中文譯文并對(duì)譯文內(nèi)容負(fù)責(zé)。
進(jìn)出口減免稅貨物的，納稅義務(wù)人還應(yīng)當(dāng)提交主管海關(guān)簽發(fā)的《進(jìn)出口貨物征免稅證明》(以下簡(jiǎn)稱《征免稅證明》，格式詳見附件1)，但本辦法第七十二條所列減免稅貨物除外。
Chapter II Levying of Duties and Taxes on Imported and Exported Goods
Section One Declaration and Examination
Article 5 When importing or exporting goods, a duty and/or tax payer shall go through the declaration formalities with Customs in accordance with law and provide relevant documents as required. Where Customs considers it necessary, the duty and/or tax payer shall also provide such documentation as required to determine the classification, dutiable value, origin, etc. of the goods. Where the documentation provided is in a foreign language, if Customs deems it necessary, the duty and/or tax payer shall provide a Chinese translation, for the quality of which the duty and/or tax payer shall be responsible.
When importing or exporting any goods with duty and/or tax reduction or exemption except those as listed in Article 72 of these Rules, a duty and/or tax payer shall also submit the Duty/Tax Levied/Exempted Certificate for Imported/Exported Goods (hereinafter referred to as the Duty/Tax Levied/Exempted Certificate; see format in Annex 1) as issued by the competent Customs house.

第六條 納稅義務(wù)人應(yīng)當(dāng)按照法律、行政法規(guī)和海關(guān)規(guī)章關(guān)于商品歸類、審定完稅價(jià)格和原產(chǎn)地管理的有關(guān)規(guī)定，如實(shí)申報(bào)進(jìn)出口貨物的商品名稱、稅則號(hào)列(商品編號(hào))、規(guī)格型號(hào)、價(jià)格、運(yùn)保費(fèi)及其他相關(guān)費(fèi)用、原產(chǎn)地、數(shù)量等。
第七條 為審核確定進(jìn)出口貨物的商品歸類、完稅價(jià)格、原產(chǎn)地等，海關(guān)可以要求納稅義務(wù)人按照有關(guān)規(guī)定進(jìn)行補(bǔ)充申報(bào)。納稅義務(wù)人認(rèn)為必要時(shí)，也可以主動(dòng)要求進(jìn)行補(bǔ)充申報(bào)。
Article 6 A duty and/or tax payer shall, in accordance with the provisions of relevant laws, administrative regulations and Customs rules on commodity classification, assessment of dutiable value, and administration of origin, file a bona fide declaration of the description, tariff code (commodity code), specification, model, value, freight and insurance cost, other relevant costs, origin, quantity, etc. of the imported or exported goods.
Article 7 To examine and determine the classification, dutiable value, origin, etc. of the imported or exported goods, Customs may ask a duty and/or tax payer to file an additional declaration in accordance with the relevant provisions. Where a duty and/or tax payer considers it necessary, it may offer to file an additional declaration on its own initiative.

第八條 海關(guān)應(yīng)當(dāng)按照法律、行政法規(guī)和海關(guān)規(guī)章的規(guī)定，對(duì)納稅義務(wù)人申報(bào)的進(jìn)出口貨物商品名稱、規(guī)格型號(hào)、稅則號(hào)列、原產(chǎn)地、價(jià)格、成交條件、數(shù)量等進(jìn)行審核。
海關(guān)可以根據(jù)口岸通關(guān)和貨物進(jìn)出口的具體情況，在貨物通關(guān)環(huán)節(jié)僅對(duì)申報(bào)內(nèi)容作程序性審核，在貨物放行后再進(jìn)行申報(bào)價(jià)格、商品歸類、原產(chǎn)地等是否真實(shí)、正確的實(shí)質(zhì)性核查。
第九條 海關(guān)為審核確定進(jìn)出口貨物的商品歸類、完稅價(jià)格及原產(chǎn)地等，可以對(duì)進(jìn)出口貨物進(jìn)行查驗(yàn)，組織化驗(yàn)、檢驗(yàn)或者對(duì)相關(guān)企業(yè)進(jìn)行核查。
經(jīng)審核，海關(guān)發(fā)現(xiàn)納稅義務(wù)人申報(bào)的進(jìn)出口貨物稅則號(hào)列有誤的，應(yīng)當(dāng)按照商品歸類的有關(guān)規(guī)則和規(guī)定予以重新確定。
Article 8 Customs shall, in accordance with the relevant laws, administrative regulations and Customs rules, examine the commodity description, specification, model, tariff code, origin, value, transaction terms, quantity, etc. of the imported or exported goods as declared by a duty and/or tax payer.
Customs may, based on the specific circumstances of clearance and those of the imported or exported goods, conduct only a procedural examination of the declared information at the release link, and then make a substantive check of the authenticity and accuracy of the declared value, classification, origin, etc. of the goods after the goods are released.
Article 9 In order to assess and determine the classification, dutiable value, origin, etc. of the imported or exported goods, Customs may examine the goods, organize laboratory testing and inspection of the goods, or conduct investigations on relevant enterprises.
Where, upon examination, Customs finds that the tariff code of the imported or exported goods as declared by a duty and/or tax payer is incorrect, it shall re-determine the tariff code in accordance with the relevant rules and provisions on commodity classification.
Where, upon examination, Customs finds that the value of the imported or exported goods as declared by a duty and/or tax payer does not correspond with the conditions for transaction value, or it is impossible to determine the transaction value, Customs shall reassess the value in accordance with relevant provisions on determining the dutiable value of imported or exported goods.

經(jīng)審核，海關(guān)發(fā)現(xiàn)納稅義務(wù)人申報(bào)的進(jìn)出口貨物價(jià)格不符合成交價(jià)格條件，或者成交價(jià)格不能確定的，應(yīng)當(dāng)按照審定進(jìn)出口貨物完稅價(jià)格的有關(guān)規(guī)定另行估價(jià)。
經(jīng)審核，海關(guān)發(fā)現(xiàn)納稅義務(wù)人申報(bào)的進(jìn)出口貨物原產(chǎn)地有誤的，應(yīng)當(dāng)通過審核納稅義務(wù)人提供的原產(chǎn)地證明、對(duì)貨物進(jìn)行實(shí)際查驗(yàn)或者審核其他相關(guān)單證等方法，按照海關(guān)原產(chǎn)地管理的有關(guān)規(guī)定予以確定。
經(jīng)審核，海關(guān)發(fā)現(xiàn)納稅義務(wù)人提交的減免稅申請(qǐng)或者所申報(bào)的內(nèi)容不符合有關(guān)減免稅規(guī)定的，應(yīng)當(dāng)按照規(guī)定計(jì)征稅款。
納稅義務(wù)人違反海關(guān)規(guī)定，涉嫌偽報(bào)、瞞報(bào)的，應(yīng)當(dāng)按照規(guī)定移交海關(guān)調(diào)查或者緝私部門處理。
Where, upon examination, Customs finds that the origin of the imported or exported goods as declared by a duty and/or tax payer is incorrect, it shall, in accordance with the relevant provisions of Customs on the administration of origin, assess and determine the origin by checking the Certificate of Origin as provided by the duty and/or tax payer, conducting a physical examination of the goods, or examining other relevant documents, etc..
Where, upon examination, Customs finds that the application for duty and/or tax reduction or exemption, or any content contained therein, as filed by a duty and/or tax payer, fails to correspond with relevant provisions on duty and/or tax reduction or exemption, it shall calculate and levy the duties and/or taxes in accordance with applicable provisions.
In case a duty and/or tax payer has breached Customs provisions and is suspected of falsification or deception in its declaration, the case shall be handed over to the investigation or anti-smuggling unit of Customs for disposal.

第十條 納稅義務(wù)人在貨物實(shí)際進(jìn)出口前，可以按照有關(guān)規(guī)定向海關(guān)申請(qǐng)對(duì)進(jìn)出口貨物進(jìn)行商品預(yù)歸類、價(jià)格預(yù)審核或者原產(chǎn)地預(yù)確定。海關(guān)審核確定后，應(yīng)當(dāng)書面通知納稅義務(wù)人，并在貨物實(shí)際進(jìn)出口時(shí)予以認(rèn)可。
第二節(jié) 稅款的征收
第十一條 海關(guān)應(yīng)當(dāng)根據(jù)進(jìn)出口貨物的稅則號(hào)列、完稅價(jià)格、原產(chǎn)地、適用的稅率和匯率計(jì)征稅款。
Article 10 Prior to the actual importation or exportation of goods, a duty and/or tax payer may, in accordance with relevant provisions, file an application with Customs for advance classification, advance valuation, or advance determination of origin of the goods to be imported or exported. Upon completion of such advance procedures, Customs shall notify the duty and/or tax payer in writing of its opinion and acknowledge the validity of such opinion when the real act of importation or exportation occurs.
Section Two Levying of Duties and Taxes
Article 11 Customs shall calculate and levy duties and taxes on the basis of the tariff code, dutiable value and origin of the imported or exported goods in accordance with the applicable exchange rate, tariff rate and tax rate.

第十二條 海關(guān)應(yīng)當(dāng)按照《關(guān)稅條例》有關(guān)適用最惠國(guó)稅率、協(xié)定稅率、特惠稅率、普通稅率、出口稅率、關(guān)稅配額稅率或者暫定稅率，以及實(shí)施反傾銷措施、反補(bǔ)貼措施、保障措施或者征收?qǐng)?bào)復(fù)性關(guān)稅等適用稅率的規(guī)定，確定進(jìn)出口貨物適用的稅率。
第十三條 進(jìn)出口貨物，應(yīng)當(dāng)適用海關(guān)接受該貨物申報(bào)進(jìn)口或者出口之日實(shí)施的稅率。
進(jìn)口貨物到達(dá)前，經(jīng)海關(guān)核準(zhǔn)先行申報(bào)的，應(yīng)當(dāng)適用裝載該貨物的運(yùn)輸工具申報(bào)進(jìn)境之日實(shí)施的稅率。
進(jìn)口轉(zhuǎn)關(guān)運(yùn)輸貨物，應(yīng)當(dāng)適用指運(yùn)地海關(guān)接受該貨物申報(bào)進(jìn)口之日實(shí)施的稅率;貨物運(yùn)抵指運(yùn)地前，經(jīng)海關(guān)核準(zhǔn)先行申報(bào)的，應(yīng)當(dāng)適用裝載該貨物的運(yùn)輸工具抵達(dá)指運(yùn)地之日實(shí)施的稅率。
Article 12 Customs shall determine the applicable tariff rate for imported or exported goods in accordance with relevant provisions of the Regulations on Duties on the application of the MFN rate, the conventional rate, the preferential tariff rate, the general tariff rate, the export tariff rate, the tariff quota rate, or the interim tariff rate, as well as the applicable tariff rates during the imposition of anti-dumping, countervailing, safeguard measures or retaliatory duties.
Article 13 For any imported or exported goods, the valid tariff and tax rate for the day on which Customs accepts the import or export declaration shall apply.
Where, upon the approval of Customs, a declaration is filed before the arrival of the imported goods, the valid tariff and tax rate for the day on which the means of transport carrying the goods is declared for entry shall apply.
With respect to imported goods transshipped between different Customs regions, the valid tariff and tax rate for the day on which the Customs at the place of final destination accepts the import declaration of such goods shall apply. Where, upon the approval of Customs, a declaration is filed before the goods arrive at the place of final destination, the valid tariff and tax rate for the day on which the means of transport carrying the goods arrives at the place of final destination shall apply.

出口轉(zhuǎn)關(guān)運(yùn)輸貨物，應(yīng)當(dāng)適用啟運(yùn)地海關(guān)接受該貨物申報(bào)出口之日實(shí)施的稅率。
經(jīng)海關(guān)批準(zhǔn)，實(shí)行集中申報(bào)的進(jìn)出口貨物，應(yīng)當(dāng)適用每次貨物進(jìn)出口時(shí)海關(guān)接受該貨物申報(bào)之日實(shí)施的稅率。
因超過規(guī)定期限未申報(bào)而由海關(guān)依法變賣的進(jìn)口貨物，其稅款計(jì)征應(yīng)當(dāng)適用裝載該貨物的運(yùn)輸工具申報(bào)進(jìn)境之日實(shí)施的稅率。
因納稅義務(wù)人違反規(guī)定需要追征稅款的進(jìn)出口貨物，應(yīng)當(dāng)適用違反規(guī)定的行為發(fā)生之日實(shí)施的稅率;行為發(fā)生之日不能確定的，適用海關(guān)發(fā)現(xiàn)該行為之日實(shí)施的稅率。
With respect to exported goods transshipped between different Customs regions, the valid tariff and tax rate for the day on which the Customs at the place of departure accepts the export declaration of such goods shall apply.
With respect to imported or exported goods as declared collectively upon the approval of Customs, the valid tariff and tax rate for the day on which Customs accepts the declaration for each import or export consignment of such goods shall apply.
For the calculation and levying of duties and/or taxes on imported goods sold by Customs in accordance with law as a result of failure on the part of the duty and/or tax payer to go through the declaration formalities within the prescribed time limit, the tariff and tax rate valid for the day on which the means of transport carrying the goods is declared for entry shall apply.
Where any duties and/or taxes for imported or exported goods need to be recovered due to the violation of relevant provisions by a duty and/or tax payer, the tariff and tax rate valid for the day on which the violation occurs shall apply. If the exact date of violation is unable to be determined, the tariff and tax rate valid for the day on which Customs detects the violation shall apply.

第十四條 已申報(bào)進(jìn)境并放行的保稅貨物、減免稅貨物、租賃貨物或者已申報(bào)進(jìn)出境并放行的暫時(shí)進(jìn)出境貨物，有下列情形之一需繳納稅款的，應(yīng)當(dāng)適用海關(guān)接受納稅義務(wù)人再次填寫報(bào)關(guān)單申報(bào)辦理納稅及有關(guān)手續(xù)之日實(shí)施的稅率：
(一)保稅貨物經(jīng)批準(zhǔn)不復(fù)運(yùn)出境的;
(二)保稅倉(cāng)儲(chǔ)貨物轉(zhuǎn)入國(guó)內(nèi)市場(chǎng)銷售的;
(三)減免稅貨物經(jīng)批準(zhǔn)轉(zhuǎn)讓或者移作他用的;
(四)可暫不繳納稅款的暫時(shí)進(jìn)出境貨物，經(jīng)批準(zhǔn)不復(fù)運(yùn)出境或者進(jìn)境的;
(五)租賃進(jìn)口貨物，分期繳納稅款的。
Article 14 Where, under any of the following circumstances, the payment of duties and/or taxes is required for bonded goods, goods with duty and/or tax reduction or exemption, or leased goods, which have been released upon entry declaration, or for goods temporarily admitted into or shipped out of the Chinese mainland that have been released upon entry or exit declaration, the tariff and tax rate valid for the day on which Customs accepts the declaration re-filed by the duty and/or tax payer to go through the duty and/or tax payment procedure and other relevant procedures shall apply:
(a) Upon approval, the bonded goods are not re-exported out of the Chinese mainland;
(b) The goods stored in a bonded warehouse are sold on the domestic market;
(c) Upon approval, the goods with duty and/or tax reduction or exemption are transferred, or used for other purposes;
(d) Upon approval, the goods temporarily admitted into or shipped out of the Chinese mainland for which the payment of duties and/or taxes is temporarily not required are not re-exported out of or shipped back to the Chinese mainland; or
(e) The duties and/or taxes for the goods imported on lease are paid by installment.

第十五條 補(bǔ)征或者退還進(jìn)出口貨物稅款，應(yīng)當(dāng)按照本辦法第十三條和第十四條的規(guī)定確定適用的稅率。
第十六條 進(jìn)出口貨物的價(jià)格及有關(guān)費(fèi)用以外幣計(jì)價(jià)的，海關(guān)按照該貨物適用稅率之日所適用的計(jì)征匯率折合為人民幣計(jì)算完稅價(jià)格。完稅價(jià)格采用四舍五入法計(jì)算至分。
海關(guān)每月使用的計(jì)征匯率為上一個(gè)月第三個(gè)星期三(第三個(gè)星期三為法定節(jié)假日的，順延采用第四個(gè)星期三)中國(guó)人民銀行公布的外幣對(duì)人民幣的基準(zhǔn)匯率;以基準(zhǔn)匯率幣種以外的外幣計(jì)價(jià)的，采用同一時(shí)間中國(guó)銀行公布的現(xiàn)匯買入價(jià)和現(xiàn)匯賣出價(jià)的中間值(人民幣元后采用四舍五入法保留4位小數(shù))。如果上述匯率發(fā)生重大波動(dòng)，海關(guān)總署認(rèn)為必要時(shí)，可另行規(guī)定計(jì)征匯率，并對(duì)外公布。
Article 15 In case any duties and/or taxes are to be recovered or refunded for imported or exported goods, the applicable tariff and tax rate shall be determined in accordance with the provisions of Articles 13 and 14 of these Rules.
Article 16 In case the value of imported or exported goods or the associated expenses are denominated in a foreign currency, Customs shall, for the purpose of calculating the dutiable value of the goods, convert them into RMB according to the valid exchange rate for the day on which the tariff rate is applied to the goods. The dutiable value shall be rounded off to RMB fen.
The exchange rate adopted monthly by Customs as the basis for the calculation of dutiable value shall be the basic exchange rate of RMB against foreign currencies as posted by the People's Bank of China on the third Wednesday of the previous month (the fourth Wednesday shall be an alternate to the third one if the latter falls on any statutory national holiday). If the value of the imported or exported goods are denominated in a foreign currency other than those covered by the basic exchange rate, the median (rounded off to 4 decimal places after RMB yuan) of the cash buying and selling rates as posted by the Bank of China on the same day shall apply. In the event of major currency fluctuations of the above rates, if the General Administration of Customs considers it necessary, it may otherwise prescribe the exchange rate applicable for the calculation and levying of duties and/or taxes at its own discretion, but shall make an announcement thereon to the public.

第十七條 海關(guān)應(yīng)當(dāng)按照《關(guān)稅條例》的規(guī)定，以從價(jià)、從量或者國(guó)家規(guī)定的其他方式對(duì)進(jìn)出口貨物征收關(guān)稅。
海關(guān)應(yīng)當(dāng)按照有關(guān)法律、行政法規(guī)規(guī)定的適用稅種、稅目、稅率和計(jì)算公式對(duì)進(jìn)口貨物計(jì)征進(jìn)口環(huán)節(jié)海關(guān)代征稅。
除另有規(guī)定外，關(guān)稅和進(jìn)口環(huán)節(jié)海關(guān)代征稅按照下述計(jì)算公式計(jì)征：
從價(jià)計(jì)征關(guān)稅的計(jì)算公式為：應(yīng)納稅額=完稅價(jià)格×關(guān)稅稅率
從量計(jì)征關(guān)稅的計(jì)算公式為：應(yīng)納稅額=貨物數(shù)量×單位關(guān)稅稅額
計(jì)征進(jìn)口環(huán)節(jié)增值稅的計(jì)算公式為：應(yīng)納稅額=(完稅價(jià)格+實(shí)征關(guān)稅稅額+實(shí)征消費(fèi)稅稅額)×增值稅稅率
從價(jià)計(jì)征進(jìn)口環(huán)節(jié)消費(fèi)稅的計(jì)算公式為：應(yīng)納稅額=〔(完稅價(jià)格+實(shí)征關(guān)稅稅額)/(1-消費(fèi)稅稅率)〕×消費(fèi)稅稅率
從量計(jì)征進(jìn)口環(huán)節(jié)消費(fèi)稅的計(jì)算公式為：應(yīng)納稅額=貨物數(shù)量×單位消費(fèi)稅稅額
Article 17 Customs shall, in accordance with the Regulations on Duties, levy duties on imported and exported goods ad valorem, by quantity or by any other means as prescribed by the State.
Customs shall calculate and levy import taxes on imported goods in light of the applicable tax type, tax item, tax rate and calculation formula as prescribed in relevant laws and administrative regulations.
Unless otherwise provided for, Customs duties and import taxes shall be calculated in accordance with the following formulas:
Formula for calculating ad valorem duty: Duty Payable = Dutiable Value × Tariff Rate
Formula for calculating specific duty: Duty Payable = Quantity of Goods × Unit Duty
Formula for calculating import VAT: Tax Payable = (Dutiable Value + Duties Levied + Consumption Tax Levied) × VAT Rate
Formula for calculating import consumption tax ad valorem: Tax Payable = [(Dutiable Value + Duties Levied) / (1 - Consumption Tax Rate)] × Consumption Tax Rate
Formula for calculating import consumption tax by quantity: Tax Payable = Quantity of Goods × Unit Consumption Tax

第十八條 除另有規(guī)定外，海關(guān)應(yīng)當(dāng)在貨物實(shí)際進(jìn)境，并完成海關(guān)現(xiàn)場(chǎng)接單審核工作之后及時(shí)填發(fā)稅款繳款書。需要通過對(duì)貨物進(jìn)行查驗(yàn)確定商品歸類、完稅價(jià)格、原產(chǎn)地的，應(yīng)當(dāng)在查驗(yàn)核實(shí)之后填發(fā)或者更改稅款繳款書。
納稅義務(wù)人收到稅款繳款書后應(yīng)當(dāng)辦理簽收手續(xù)。
第十九條 海關(guān)稅款繳款書一式六聯(lián)(格式詳見附件2)，第一聯(lián)(收據(jù))由銀行收款簽章后交繳款單位或者納稅義務(wù)人;第二聯(lián)(付款憑證)由繳款單位開戶銀行作為付出憑證;第三聯(lián)(收款憑證)由收款國(guó)庫(kù)作為收入憑證;第四聯(lián)(回執(zhí))由國(guó)庫(kù)蓋章后退回海關(guān)財(cái)務(wù)部門;第五聯(lián)(報(bào)查)國(guó)庫(kù)收款后，關(guān)稅專用繳款書退回海關(guān)，海關(guān)代征稅專用繳款書送當(dāng)?shù)囟悇?wù)機(jī)關(guān);第六聯(lián)(存根)由填發(fā)單位存查。
Article 18 Unless otherwise provided for, Customs shall fill out and issue a Duty/Tax Payment Record in a timely manner after the entry of goods has actually taken place and document inspection has been completed at the Customs operational site upon Customs’ acceptance of the import declaration. Where an examination of the goods is needed to determine the classification, dutiable value or origin of the goods, the Duty/Tax Payment Record shall be issued or altered after the examination is completed.
The duty and/or tax payer shall sign and go through the relevant formalities for receipt of the Duty/Tax Payment Record upon receiving the record.
Article 19 The Customs Duty/Tax Payment Record shall be made in sextuplicate (see format in Annex 2). The first copy (receipt) shall be given to the payment-making organization or the duty and/or tax payer, after being sealed by the bank upon receipt of the payment. The second copy (certificate of payment) shall be kept by the deposit bank of the payment-making organization as a certificate of payment made. The third copy (certificate of payment collection) shall be kept by the State treasury to which the payment is made as a certificate of payment received. The fourth copy (return receipt) shall be returned to the financial department of the Customs, after being sealed by the State treasury. For the fifth copy (verification copy), after the State treasury has received the payment, the Customs duty payment record shall be returned to the Customs, and the Customs tax payment record for import taxes shall be sent to the local tax authority. The sixth copy (stub) shall be archived by the record-issuing unit.