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中华人民共和国海关审定进出口货物完税价格

来源: 时间:2018-10-26 18:35:40

中华人民共和国海关审定进出口货物完税价格办法(附英文)(已废止)

中华人民共和国海关审定进出口货物完税价格办法(附英文) 1992年8月10日,海关总署 第一章 总 则 第一条 为了正确审定进出口货物的完税价格,防止伪报、瞒报进出口货物价格藉以偷税、逃税的行为,保护公平竞争和维护纳税人的合法权益,根据《中华人民共和国海关法》和《中华人民共和国进出口关税条例》的有关规定,制定本办法。 第二条 海关以进出口货物的实际成交价格为基础审定完税价格,实际成交价格是一般贸易项下进口或出口货物的买方为购买该项货物向卖方实际支付或应当支付的价格。 第三条 海关估价运用的价格,为货物申报进口之日海关所认定的该项货物的价格。 特殊贸易形式项下进出口货物的完税价格由海关根据贸易形式按合理的方法审定。 第四条 进出口货物的收发货人或者代理人应向海关如实申报进出口货物的真实价格,提供证明申报价格真实、完整、正确的文件资料。必要时,还应向海关提供反映买卖双方关系和成交活动的一切有关情况。 海关为审查申报价格的正确性有权检查买卖双方的有关合同、发票、帐册、单据、业务函电、文件和其他资料。 第五条 买卖双方之间如有特殊经济关系或对货物的使用、转让互相订有特殊条件或有特殊安排,应如实向海关申报,海关经调查认定买卖双方的特殊经济关系、特殊条件或特殊安排影响成交价格时,有权不接受申报价格。 第二章 进口货物的完税价格 第六条 进口货物以海关根据本《办法》第一章各条规定审定的以成交价格为基础的到岸价格作为完税价格。 进口货物的成交价格中未包括下列费用的,应计入完税价格: 1.进口人为在国内生产、制造、出版、发行或使用该项货物而向国外支付的软件费; 2.该项货物成交过程中,进口人向卖方支付的佣金; 3.货物运抵中华人民共和国关境内输入地点起卸前的包装费、运费和其他劳务费用; 4.保险费。 下列费用,如单独计价,且已包括在进口货物的成交价格中,经海关审查属实的,可以从完税价格中扣除: 1.进口人向其境外采购代理人支付的买方佣金; 2.卖方付给买方的正常回扣; 3.工业设施、机械设备类货物进口后基建、安装、装配、调试或技术指导的费用。 第七条 进口货物的成交价格经海关审查未能确定的,应当依次根据下列价格予以确定: 1.从该项货物的同一出口国或者地区购进的相同货物的成交价格。 上述相同货物是指在所有方面都相同的货物,包括物理或化学性质、质量和信>,但是表面上的微小差别或包装的差别允许存在。 2.从该项货物的同一出口国或者地区购进的类似进口货物的成交价格。 上述类似货物,是指具有类似原理和结构、类似特性、类似组成材料、并有同样的使用价值,而且在功能上与商业上可以互换的货物。 3.该项进口货物的相同或类似货物在国际市场上公开的成交价格。 4.进口货物的相同或类似货物在国内市场的批发价格,减去进口关税和进口环节其他税费以及进口后的正常运输、储存、营业费用及利润后的价格。 上述进口后的各项费用及利润综合计算定为完税价格的20%。计算完税价格的公式为: 国内批发价格 完税价格=—————————————— 1+进口优惠税率+20% 如果该项进口货物在进口环节应予征收产品税、增值税或工商统一税(公式内统称为代征税)时,则计算完税价格的公式为: 完税价格= 国内批发价格 ————————————————————————— 1+关税率 1+进口优惠税率+————————代征税率+20% 1-代征税率 第八条 按照第七条规定仍不能确定货物的成交价格时,进口货物的完税价格,由海关按照合理的方法估定。 第九条 凡有下述情形之一者,海关有权不接受进口人申报的成交价格,并按本办法第七条或第八条的规定确定有关进口货物的完税价格: (一)申报价格明显低于境内其他单位进口的大量成交的相同或类似货物的价格,而又不能提供合法证据和正当理由的; (二)申报价格明显低于海关掌握的相同或类似货物的国际市场公开成交货物的价格,而又不能提供合法证据和正当理由的; (三)申报价格经海关按本《办法》第五条规定认定不予接受的。 第三章 特殊进口货物的完税价格 第十条 运往境外加工的货物,出境时向海关报明,并在海关规定期限内复运进境的,应当以加工后的货物进境时的到岸价格与原出境货物或者与原出境货物相同的或类似的货物在进境时的到岸价格之间的差额确定完税价格。 如上述原出境货物在进境时的到岸价格无法得到时,可用原出境货物申报出境时的离岸价格替代。 如上述两种方法的到岸价格都无法得到时,可用该出境货物在境外加工时支付的工缴费加上运抵中国关境输入地点起卸前的包装费、运费、保险费和其他劳务费等一切费用作为完税价格。 第十一条 对于运往境外修理的机械器具、运输工具或者其他货物,出境时已向海关报明并在海关规定期限内复运进境的,应当以审查确定的修理费和料>费作为完税价格。 第十二条 租赁和租借方式进境的货物,以海关审查确定的货物的租金,作为完税价格。 如租赁进口货物是一次性支付租金,则可以海关审定的该项进口货物的成交价格确定完税价格。 第十三条 准予暂时进口的施工机械、工程车辆、供安装使用的仪器和工具、电视或电影摄制机械,以及盛装货物的容器,如超过半年仍留在境内使用的,应自第七个月起,按月征收进口关税,其完税价格按原货进口时的到岸价格确定,货物每月的税额计算公式如下: 关税税额=货物原到岸价格×关税税率×1/48 第十四条 对于国内单位留购的进口货样、展览品和广告陈列品,以留购价格作为完税价格。 但是,买方留购货样、展览品和广告陈列品后,除按留购价格付款外,又直接或间接给卖方一定利益的,海关可以另行确定上述货物的完税价格。 第十五条 按照特定减免税办法减税或免税进口的货物需予补税时,其完税价格应仍按该项货物原进口时的成交价格确定。 第四章 出口货物的完税价格 第十六条 出口货物以海关根据本办法第一章各项规定审定的成交价格为基础的售予境外的离岸价格,扣除出口税后作为完税价格。其计算公式为: 离岸价格 完税价格=———————— 1+出口税率 第十七条 出口货物成交价格中含有支付给国外的佣金,如与货物的离岸价格分列,应予扣除;未单独列明的,则不予扣除。出口货物在离岸价格以外,买方还另行支付货物包装费,应将其计入完税价格。 第五章 进出口货物完税价格中的运费保险费的计算 第十八条 进口货物的到岸价格中所包括的运费、保险费,在计算时,海运进口货物计算至该项货物运抵我境内的卸货口岸,如该货物的卸货口岸是内河(江)口岸,则应计算至内河(江)口岸;陆运进口货物,计算至该货物运抵关境的第一口岸为止,如成交价格中所包括的运、保、杂费计算至内地到达口岸的,关境的第一口岸至内地一段的运、保、杂费,不予扣除;空运进口货物,计算至进入境内的第一口岸,如成交价格为进入关境的第一个口岸外的其他口岸,则计算至目的地口岸。 第十九条 进口货物以境外口岸离岸价格(包括FOB境外口岸和CIF境外口岸)成交的,应加上该项货物从境外发货或交货口岸运到我境内口岸以前所实际支付的各段的运费和保险费。如实际支付数无法确定时,可按有关主管机构规定的运费率(额)、保险费率计算。 上述保险费的计算公式为:CIF×保险费率 成交价格为运抵我境内口岸的货价加运费价格的(C&F),其计算保险费的方法也按上款规定办理,即: C+F 进口货物完税价格=————————— 1-保险费率 第二十条 陆、空、邮运进口货物的保险费无法确定时,都可按“货价加运费”两者总额的千分之三计得保险费。 第二十一条 出口货物的离岸价格,应以该项货物运离关境前的最后一个口岸的离岸价格为实际离岸价格。如该项货物从内地起运,则从内地口岸至最后出境口岸所支付的国内段运输费用应予扣除。 第二十二条 出口货物成交价格如为境外口岸的到岸价格或货价加运费价格时,应先扣除运费、保险费后,再按规定公式计算完税价格。 第六章 罚 则 第二十三条 进出口货物的申报人,通过提供虚假的、伪造的合同、发票及其他资料,伪报、瞒报价格以偷逃关税,经海关查证核实,按照《中华人民共和国海关法》有关规定,追究法律。 第七章 附 则 第二十四条 本《办法》由海关总署负责解释。 第二十五条 本《办法》自一九九二年九月一日起实施。 PROVISIONS OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FORASSESSMENT OF DUTY ON IMPORT AND EXPORT GOODS (Promulgated on January 3, 1989 by Decree No. 3 of the CustomsGeneral Administration) Whole Doc. Chapter I General ProvisionsArticle 1 The present Regulations are formulated in accordance with the CustomsLaw of the People's Republic of China and the Regulations on Import andExport Duties of the People's Republic of China, with a view to assessingaccurately the duty-paying value on import and export goods, preventingduty evasion by fraudulent declaration of the value of import and exportgoods, and protecting the duty payers' legal ticle 2 The transaction value of import and export goods assessed by theCustoms shall be the normal price at which the goods could be bought onthe open ticle 3 The consignee of import goods, the consignor of export goods or hisor her deputy (hereinafter referred to as the declarant), shall beresponsible for submitting to the Customs all documents reflecting thetransaction activities to prove that the price of import and export goodsdeclared to the Customs are the normal transaction value or other fairvalue. The Customs has the right to inspect related contracts, invoices,accounts, bills, business letters, documents and other data to confirm thetruthfulness of the declared ticle 4 While special economic relations between both parties of thetransaction being confirmed, the Customs may reject the transaction valueprovided to the Customs by the declarant. After the refusal of the transaction value referred in the aboveparagraph, the declarant shall apply to the Customs the normal transactionvalue. Chapter II The Duty-paying Value of the Import GoodsArticle 5 The duty-paying value of the import goods shall be assessed accordingto the CIF price based on the normal transaction value verified by theCustoms. Any sales commission which has been excluded from the transactionvalue and additionally paid to the seller abroad during the course oftransactions shall be added to the transaction value of the goods. Any normal sales commission paid by the seller abroad to the buyer inChina shall be deducted from the transaction value of the goods. Any fine imposed on the seller for delaying the delivery of goods inviolation of the provisions set out in the contract shall not be deductedfrom the transaction value if the seller has subtracted such a fine fromthe value of the ticle 6 When the transaction value of the goods to be imported cannot beassessed after examination by the Customs, the duty-paying value shall bethe CIF price based on the normal transaction value of the identical orsimilar goods imported from the same country or region. The aforesaid identical goods means goods which are identical in allaspects, including physical or chemical nature, quality and prestige,however, minor disparities in surfaces or packings are allowed. The aforesaid similar goods means goods which are not identical inall aspects, but they shall be made in the same country or region, be ofsimilar characteristics and similar component materials, have sameuse-value and also can be exchanged ticle 7 In case the provision of Article 6should not be applicable to thegoods in question, the duty-paying value shall be assessed in the light ofthe wholesale price of the identical or similar import goods on thedomestic market, less the import duties levied and other taxes collectedin the process of importation, the normal charges for transaction andstorage after importation. The aforesaid business expenses and profits maybe calculated at 20 percent of the duty-paying value. The formula todetermine the duty-paying value shall be as follows: Formula 1 Domestic wholesale price Duty-paying value =--------------------------------- 1+ Minimum import duty rate + 20% Where such import goods are subject to the payment of product taxes,VAT, or industrial and commercial consolidated taxes at importation(referred to as the collected taxes in the formula), the formula todetermine the duty-paying value shall be as follows: Formula 2 Duty- Domestic wholesale price paying = ------------------------------------------------------------- value port 1 + duty rate cellected 1 + ----------- + ------------- X taxes rate + 20% duty reat 1 - collected taxes rate OR Duty-Paying value = Domestic wholesale price / { 1 + port / duty rate + (1 + duty rate) / (1 - collected taxes rate) * collected taxes rate + 20% }Article 8 In cases where the duty-paying value for goods cannot be determinedby provisions of Article 7, or where the Customs consider the price as toolow, the duty- paying value shall be assessed by the Customs in areasonable way. When deemed necessary, the Customs shall take the minimum value asthe duty-paying value of some import goods. Chapter III Duty-paying Value of Special Import GoodsArticle 9 Where goods declared to the Customs for outward processing andre-imported within the time limit specified by the Customs, theduty-paying value of such goods shall be the difference between the CIFprice of the processed goods at importation and that of the originalgoods, or the identical goods or similar goods at importation. Where the CIF price of the original goods for outward processing atthe time of entry cannot be obtained, the FOB price of the goods at timeof declaration for exit may be used to determine the duty-paying value. Where neither of the aforesaid procession value can be obtained, theduty-paying value shall be the sum on the charges for procession, packing,transport, insurance incurred before the unloading of the processed goodsat the entry port in ticle 10 Where mechanical appliances, means of transport or any other goodsdeclared to the Customs for repair abroad are reimported within the timelimit specified by the Customs, the normal repair charges and the cost ofmaterials and components used for the repair shall be the duty-payingvalue after Customs ticle 11 The duty-paying value for goods imported on lease or on hire shall bethe normal rent verified and ascertained by the Customs. Where the rent for the import goods on lease is paid by one lump, theduty-paying value shall be the CIF price of such imported goods verifiedand determined by the ticle 12 The duty-paying value of import plates and negatives used forprinting advertisement in newspapers and magazines as well as on importfilms and tapes, etc. used for advertising on TV programs shall be theirCIF ticle 13 Where construction machines, engineering vehicles, apparatus andinstruments used for installation, tele-cameras or cinecameras, containersfor holding goods for temporary admission are still remained in China foruse after 6 months, the Customs duties shall be imposed on them monthlyfrom the seventh month and the duty-paying value shall be assessed on thebasis of the CIF price at their temporary admission, the formula todetermine the amount of duties to pay each month shall be as follows:Formula 3 Price of the goods at The amount of duty = temporary admission X Duty rate X 1 / 48Article 14 Where samples, exhibits or articles for advertising and displaytemporarily admitted are purchased by a domestic unit, their duty-payingvalue shall be the purchasing value. However, where the buyer gives profits to the seller directly orindirectly other than the purchasing money, the Customs may determine theduty-paying value of such samples, exhibits or articles for ticle 15 For import machines and equipment, apparatus and instruments andmeans of transport granted duty-and tax- reduction or exemption accordingto the regulations concerning special duty-and tax-reduction andexemption, the duty-reduction value thereof shall be assessed on the basisof their existing residual value where they are subject to duty-andtax-recovery due to transfer or resale. Chapter IV Duty-paying Value of Export GoodsArticle 16 The duty-paying value of export goods shall be the result of exportduties subtracted from the FOB price at which such goods are sold abroadupon Customs verified. The formula for its calculation shall be asfollows: Formula4 FOB price Duty-paying value =---------------------- 1 + Export duty rateArticle 17 Any commission other than the transaction value paid to a foreignpart shall be deducted from the duty-paying value. The commission whichhas not been separately stated shall not be deducted the therefrom. Packing charges paid by the buyer, other than the transaction valueof export goods, shall be added to the duty-paying value. Chapter V Calculation of The Freight and Insurance Premiums in the Duty-paying Value of Import and Export GoodsArticle 18 Any freight and insurance premiums included in the CIF price ofimport goods shall be calculated as follows: For goods imported by sea, the freight and insurance premiumscontained in the CIF price of import goods shall be counted up to the portof unloading in China, or up to the port on an inland river in China wherethe port of unloading is thereon; for goods imported by land, the freightand insurance premiums contained in the CIF price of import goods shall becounted up to the first port of entry. Where the freight, insurancepremiums and other costs contained in the transaction value are counted upto the Chinese inland port of destination, those costs from the first portof entry to the inland port of destination shall not be deducted; forgoods imported by air, the freight and insurance premiums contained in theCIF price of import goods shall be counted up to the first port of ere the import goods are transported to the port other than the firstport of entry, the transaction value shall be counted up to the port ticle 19 Where import goods are transacted at FOB a port outside the Customsterritory of China (including FOB or CIF a port outside the Customsterritory of China), to the FOB price shall be added the actually paidfreight and insurance premiums incurred from the port of shipping ordelivering outside the Customs territory of China up to a port inside theCustoms territory of China. Where the amount actually paid cannot be determined, the freight andinsurance premiums thereof shall be calculated on the basis of the freightrate (amount) and premium rate regulated by competent authorities. Theformula for calculating such insurance premiums shall be: Formula 5 CIF price X premium rate Where the transaction value is C&F a port inside the Customsterritory of China, the insurance premiums shall also be calculatedaccording to the preceding paragraph, i.e.: Formula 6 C+F Duty-paying value of import goods = ---------------------- 1-premium rateArticle 20 Where the insurance premiums of goods imported by land, air or postcannot be determined, it may be determined by C&F x 0.3 ticle 21 The actual FOB price of export goods shall be FOB the last port fromwhich such goods leave the Customs territory of China. Where the goodsshipped from an inland port, the freight incurred from the inland portshipping to the port of exit shall be deducted from the FOB ticle 22 Where the transaction value of export goods is CIF or C&F a portoutside the Customs territory of China, the freight and insurance premiumsor the freight thereof shall be deducted from the CIF price of C&F price,and the duty-paying value shall then be assessed according to thespecified formulas. Chapter VI SanctionsArticle 23 Any duty evasion by rendering false contracts, invoices and otherdocuments by declarant of import or export goods and making fraudulentdeclaration of the value of the goods, shall be investigated and affixedin accordance with Articles 47 and 48 of the Customs Law of the People'sRepublic of China. False declarations caused by reasons other than which provided in theproceeding paragraph shall be punished in accordance with Article 51 ofthe Customs Law of the People's Republic of China. Chapter VII Supplementary ArticleArticle 24 The present Regulations shall be explained by the Customs ticle 25 These Regulations shall go into effect on Sept. 1, 1992.