Discussion on the Influence of the Resources Product Import and Export Tax Rate Adjustment on the Coal Profession;
90. He also noted that currently there were two columns of import duty rates: general rates and preferential rates.
The rate of taxation or rate of customs and excise duty is of great importance.
effective duty rate on imports
The departments of state taxes shall forge ahead with the electronic export tax rebate management system, shall increase the efficiency of the export rebate work and accelerate the tax rebate process.
The Empirical Analysis of Effectiveness to Foreign Trade and Exchange Rate by Export Duty Rebate Policy Adjustment;
In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.
For taxpayers exporting goods, the tax rate shall be 0%,
A Study on Export Rebate Rate Trap and Implicit Refund ;
The tariff shall be made known to the public.
Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.
In general,tariffs can be divided an import tariff and an export tariff.
import coverage ratio: The rate at which imports are covered by exports.
Comparison between Effect of Export Rebate Rate and Effect of Exchange Rate on Export Volume;
Effect of Export Drawback Rate,Appreciation of RMB and Export Tax Items for Aluminum Products on the Exportation of Aluminum Goods;
duty to be paid on imports or(less often)exports
Tariff refund for imported contents of export products, and value-added tax refund for export products.
Export duties are in the form of export tariff rate, and temporary tariff rate may be applied to export goods within a specified period of time.