With the approval of the State Council, the “2015 Tariff Implementation Plan” (hereinafter referred to as the “Plan”) was implemented on January 1, 2015. The “Plan” has made adjustments to the import commodity tax rate, agreement tax rate, preferential tax rate, export commodity tax rate and tax items. The adjustments are explained as follows:
1. Import tariff rates
my country’s tax reduction commitments after joining the WTO have been fully fulfilled in 2010. The most-favored nation tax rate will remain unchanged in 2015. my country’s overall tariff level will still be 9.8%, of which the average tax rate for agricultural products is 15.1% and the average tax rate for industrial products is 15.1%. 8.9%. At the same time, 10 information technology products with non-full tax items will still be subject to customs inspection management; tariff quota management will continue to be implemented for 47 tax items in 8 categories such as wheat, and their tax items and tax rates will remain unchanged, including urea, compound fertilizer, and hydrogen phosphate. The quota tax rate for the three types of diammonium fertilizers will continue to implement a tentative tax rate of 1%; a sliding tax will be implemented on a certain amount of cotton imported outside the quota; a specific tax or compound tax will continue to be implemented on 46 tax items such as photosensitive materials and video cameras. The tax will be levied ad valorem at a binding tax rate of 10% on laser phototypesetting films (tax number: 37024321).
(1) Tentative tax rate.
Implement the requirements of the State Council’s Several Opinions on Strengthening Imports and Promoting Foreign Trade Growth, actively encourage the import of advanced technology equipment, key components and energy raw materials, and moderately support the import of general consumer goods. In 2015, we will comprehensively consider the development of domestic industry and science and technology, and foreign trade. If necessary, the provisional import tax rate has been appropriately adjusted. In 2015, a total of 749 items of goods were subject to temporary import tax rates, with an average tax rate of 4.4%. Compared with the most-favored-nation tax rate, the preferential margin was 60%.
Among them, in order to meet the needs of domestic production and people’s lives, the import tariffs of some commodities have been reduced, 17 new commodities have been implemented with lower tentative tax rates, and the tax rates of 11 commodities have been further reduced based on the 2014 tentative tax rates. , mainly involving the following four categories of commodities: First, related to advanced technology equipment, key components and basic raw materials, such as lasers for optical communications, digital light processor lenses, objective lenses for mobile phones and tablets, etc.; Second, related to environmental protection technology and Equipment, such as electronically controlled brakes for electric vehicles, battery separator base fabrics made of ethylene polymers, etc.; third, related resource and energy products, such as dolomite, nickel iron, etc.; fourth, commodities closely related to people’s lives, including some medicines and general Consumer products, such as lipid-lowering APIs, macadamia nuts, SLR cameras, etc.
Based on industrial development and market conditions, reverse adjustments will be made to the original tentative tax rates for 39 commodities that can be produced domestically and can meet demand in quantity and quality or that have experienced significant changes in market price. First, the provisional tax rate will no longer be applied to 36 products such as refrigeration compressors, and the most-favored nation tax rate will be restored; second, the provisional tax rate will be appropriately increased on the basis of the original provisional tax rate for 7 products such as natural rubber. In 2015, the most-favored-nation tax rate will continue to be applied to some coal products. Based on the implementation of the provisional tax rate in 2014, in order to make the definition clearer and take into account the relationship between related products, the coverage of six items of products subject to the provisional tax rate, including diesel engines for cars, has been adjusted, and pure electric vehicles and hybrid vehicles have been modified. Use motor controller and other 3 product names.
(2) Agreement on tax rates.
According to the agreements signed between my country and relevant countries or regions, my country will continue to implement 13 agreements in 2015, that is, it will continue to implement 13 agreements with member states of the Asia-Pacific Trade Agreement, the ten ASEAN countries, Chile, Pakistan, New Zealand, Singapore, Peru, and Costa Rica. 24 countries and regions including Switzerland, Iceland, Hong Kong, Macau and Taiwan implement agreement tax rates on relevant imported goods.
According to the phased tariff reduction plan under the relevant preferential trade arrangements, the tariffs for parts originating in ASEAN, Chile, New Zealand, Peru, Costa Rica, Switzerland, Iceland, Pakistan, Singapore and under the Asia-Pacific Trade Agreement have been further reduced. Commodity tax items and tax rates; zero tariffs will continue to be implemented for goods originating in Hong Kong and Macao that have formulated preferential origin standards; according to the Cross-Strait Economic Cooperation Framework Agreement, the number of tax items implementing the agreement’s tax rates in 2015 was 622, and the average tax rate was 0 .
(3) Preferential tax rates.
Based on the trade or tariff preference agreements signed between my country and relevant countries or regions, bilateral exchanges of letters, and relevant decisions of the State Council, preferential tariff rates under the Asia-Pacific Trade Agreement will be implemented for some commodities originating in Bangladesh and Laos; Some goods from 24 countries including Ethiopia are subject to zero-tariff treatment on 97% of tax items; some goods originating from Angola and other 14 countries are subject to a preferential zero-tariff rate of 95%; some goods originating in Mauritania and Bangladesh are subject to 60% % zero tariff preferential tax rate.
2. Export tariff rates
my country’s export tariffs are consistent with the import tariffs. The scope of commodities and tax rates in the export tariffs in 2015 have not changed. 297 resources, energy and high energy consumption items such as various metal and non-metallic ores, coal, steel billets, fertilizers, and paper pulp are included. Products are subject to export tariffs, with export tax rates ranging from 2% to 40%. Among them, temporary tax rates will be implemented for some export commodities such as pig iron, and export tariffs will continue to be levied on fertilizers, but seasonal export tax rates will no longer be implemented.
3. Tariff items
In order to adapt to the economic and socialIn order to meet the needs of development, scientific and technological progress, industrial structure adjustment, trade structure optimization, and strengthening import and export management, based on the recommendations of relevant departments and industries, and on the premise of complying with the listing principles of the “Coordination System”, some tariff items have been adjusted . In order to improve the tax item structure, “Sargassum (tax number: 1212.2910)”, “lithium hexafluorophosphate (tax number: 2826.9020)”, “boron nitride (tax number: 2850.0012)”, “xylose (tax number: 2940.0010)” are added “Solution-polymerized styrene-butadiene rubber (tax number: 4002.1915)”, “Oil-extended solution-polymerized styrene-butadiene rubber (tax number: 4002.1916)”, “Aluminum-plastic composite paper (tax number: 4811.5191)”, “Other gas compressors (tax number: 4811.5191)” No.: 8414.8040)”, “Learning head (tax number: 9023.0010)” and other 9 tax items, delete the tax item “bell pepper” (original tax number: 0712.9060), adjust the position of the tax item “ciprofloxacin”, and modify the name of the tax item 2. After adjustment, the total number of tax items in the 2015 tax code increased from 8,277 in 2014 to 8,285.
