3 thoughts on “wholesale jewelry la What is the tariffs of luxury goods now?”
Ernest
designer costume jewelry wholesale The tariffs of luxury goods are that import tariffs are different. VAT is 17%and consumption tax is as high as 30%. Cumulative taxes need to pay up to 60%of taxes and fees. Open the/TOOL/TARIFF/you can query the tariff rate of China's import and export goods. In the connection query process: Click the link. The one of them according to the product coding, according to the name of the product, and the customs code. Click the tariff search. The export tax refund and other related information after entering.
wholesale acrylic body jewelry Pay content for time limit to check for freenAnswer the specific item. Import tariffs ranging from 6.5%-18%, a value-added tax of 17%, and a consumption tax of up to 30%. Cumulative taxes need to pay up to more than 60%. Imported perfumes to pay 10%of tariffs, 17%imported goods VAT, and 30%of imported goods consumption taxes for imports of some wines with as high as 65%, and 17%of imported goods value -added tax and 10%of imported goods consumption tax are required. The content extended luxury tax, which is a type of consumption tax levied on luxury goods. Hello here, you have no accurate definition and division standard for "luxury" in China. Under certain socio -economic conditions, the definition of "luxury" is always relative. Luxury taxes need to be adjusted in a timely manner according to the development of socio -economic development. In April 2006, China adjusted the consumption tax item and included some luxury goods from the consumption tax into the scope of taxation. The purpose was to regulate the differences between the rich and the poor and promote social fairness. I don’t know what else can I answer for you?
elizabeth stone jewelry wholesale I. The basic formula for calculating the import tariffs is: The import tariff amount = tax payment price × import tariff rate M n should pay attention to the following points when calculating tariffs: 1. Import tax payment forms are RMB. If the foreign currency is paid by the imported goods, the customs of the RMB foreign exchange brand priced by the State Foreign Exchange Management Department shall be equivalent to the RMB levy according to the date of paying the tax payment certificate issued by the Customs. Foreign currencies that are not included in the RMB foreign exchange brand price form are equivalent to RMB according to the exchange rate determined by the state foreign exchange management department. 2. The amount of the tax payment price is calculated until the Yuan Dynasty, and the four houses below the yuan. The tax payment amount is calculated until it is divided into the following four houses. 3. The tariff amount of one ticket is exempt from the tax below RMB 10. The transaction price of imported goods has different prices due to different transaction conditions. Common price terms are: FOB, CFR, and CIF. According to the three commonly used price clauses, the calculation of import tax is introduced. . The customs tax and customs supervision fees are levied by customs. . Consumption tax According to the "Interim Regulations on the Consumption Tax of the People's Republic of China", my country currently only levies the consumption tax of 4 types of goods. The first category: Excessive consumption will cause special consumer products that cause harm to physical health, social order, and ecological environment, such as smoke, alcohol, alcohol, firecrackers, fireworks. The category: luxury goods and other non -living necessities, such as valuable head jewelry and jewelry, jewelry jade, cosmetics and skin care hair care products. The third category: high -energy high -end consumer goods, such as cars, motorcycles, and car tires. The category: non -renewable and replaced petroleum consumer goods, such as gasoline and diesel. (1) Consumption tax levied from price 1. Types and tax rates of taxation goods If according to the "Consumption Tax Tax Tax Rate (Tax) Table" attached to the "Interim Regulations on Consumption Tax of the People's Republic of China" As well as 11 types of goods for jewelry and jade, firecrackers, gasoline, diesel, car tires, motorcycles and cars for consumption taxable goods. The table is also named at the same time the tax rate for each taxable goods, of which the maximum is 45%and the lowest is 3%. 2. Calculation of taxation prices and tax amounts This in my country to calculate import consumption tax from the price rate method. The tax calculation price consists of imported goods (cost plus premiums) prices (that is, tariff paid prices). my country's consumption tax uses the tax calculation method of in -price taxes. Therefore, the tax calculation composition includes the consumption tax amount. The calculation formula for the composition of the tax calculation price is: the composition tax price = (tariff paid price tariff amount) ÷ (1 -consumption tax rate) = Taxing price × consumption tax rate (2) Consumption tax levied from quantitative measurement The consumer taxable goods levied from quantitative measurement include rice wine, beer, gasoline, and diesel, and the quota is performed. RMB 240 yuan per ton, 220 yuan per ton of beer, 0.2 yuan per liter of gasoline, and 0.1 yuan per liter of diesel. The calculation formula levied from the amount of consumption tax is: taxable amount = unit tax × import quantity Ton = 988 liters of rice wine 1 ton = 962 liters of gasoline 1 ton = 1 388 liter diesel 1 ton = 176 liters (1) Tax rate The value -added tax should be levied at the price rate, Its basic tax rate is 17%, but for some important supplies that are related to the national people's livelihood, the value -added tax rate is 13%. The value -added tax rate for various types of goods is 13%: 1. Grain, oil and vegetable oil; 2. 3. Books, newspapers, magazines; Feed, fertilizer, pesticide, agricultural machinery, agricultural film; 5. 6. Other goods stipulated by the State Council. (2) Calculation of taxation prices and taxes If in accordance with the provisions of the "Interim Regulations on the Value -added Tax of the People's Republic of China", the value -added tax is levied by the tax authority, and the value -added tax for imported goods shall be levied by the customs. The taxpayer exports the goods with a tax rate zero. The value -added tax for individuals to carry or mail self -use items, together with tariffs. The calculation formula for the composition tax is: The composition tax price = tariff paid price tariff amount consumption tax amount VAT calculation formula: taxable amount = composition tax price × VAT rate r r r r r 3. Customs supervision fees Customs supervision handling fees refer to the customs of the Customs in accordance with the "Measures for the People's Republic of China Customs to Import Tax reduction, tax exemption and bonded goods collection of customs supervision fees," And bonded cargo implementation supervision and management office provided by service collection. (1) The scope of levy The customs supervision handling fee is only levied on the import of goods and bonded goods for import reduction and exemption. The specific range is as follows: 1. The supply of fuels, ships (machines), materials, components and other goods that are provided by international navigation ships and aircraft when importing them; 2. Existing enterprises with tax reduction or tax -free machines imported for technology transformation; 3. Scientific research institutions and colleges and universities imported tax -free scientific research and teaching equipment; 4. Domestic institutions and enterprises use foreign governments or international financial organization loans to be imported by loans; 5. The state encourages the import of tax reduction and exemption from the import of domestic and foreign projects; the imports of three -funded enterprises are used for business materials and imported materials after processing of domestic sales, and they are still provided with tax reduction and exemptions; 6. In the feed processing and materials processing projects, as well as provided by foreign merchants, the imported materials, materials, accessories, parts, components, and packaging materials that are temporarily exempt and return exported in China; 7. Imported and exempt goods in domestic bonded and consignment; 8. Other imported tax deductibles of the State Council; 9. The Temporary Demonstration and Demonstration of Temporary Demonstration and Demonstration of Temporary Demonstration and Demonstration and Appraisal of Temporary Demonstration and Examination by the Ministry of Finance in accordance with the regulations of the State Council.
The following taxlessness, tax reduction or bonded goods, exemption or temporary exemption of customs supervision fees: 1. 2. Foreign governments and international organizations are given free of charge; 3. Gifts presented by foreign groups and individuals and materials donated by overseas Chinese, Hong Kong, Macao and Taiwan compatriots for public welfare undertakings; 4. Materials used for disaster relief; 5. The equipment and items dedicated to the disabled, as well as machinery and equipment imported from the welfare factory of the disabled; 6. Imported business supplies imported from foreign institutions that enjoy diplomatic privileges and exemptions; 7. 8. Import goods to be exempted from tax exemption from foreign claims; 9. After the import, the goods that have been transferred for less than 90 days after the import of import; 10. Temporary imported goods; 11. Direct military order for tax -free imports; 12. The State Council and the General Administration of Customs are specifically exempted from other tax -exemptions and free -levying taxes and bonded goods. (2) Require standards Customs supervision handling fees are collected according to the following standards: 1. In the processing of feeding and processing, the goods that are processed and equipped with the reactoring of electromechanical products will be levied at 1.5 ‰ of the CIF price of the goods approved by the customs; 2. Advanced technical and equipment introduced in the processing processing, as well as the materials and pieces imported by processing jewelry, fur, high -end clothing, weaving sweaters and sweater, and plastic toys, 1 ‰ of the CIF price of the CIF price approved by the customs; ; 3. After importing, it is stored for more than 90 days (including 90 days) that transferred to exports without processing, and the export of re -exports will be levied at 1 ‰ of the tariff -paid price; 4. Imported duty -free goods, 3 ‰ of the CIF price of the goods approved by the customs; 5. Import tax cuts, 3 ‰ of the CIF price of the cargo of the cargo that are actually removed; 6. Other imported bonded goods are levied at 3 ‰ of the CIF price of the goods approved by the customs. (3) Payment period and method According to the regulations, import tax reduction and exemption goods and bonded goods are receiving and sending the consignor or its agent. The NATO shall pay the customs fee within 7 days from the next day from the customs to the customs. In addition to the overdue, in addition to the recovery of the customs, from the date of date to the date of paying the handling fee, it will be levied 1 ‰ of the total amount of handling fees on the day. The starting point of the late money is RMB 10, and the exemption of the collection is less than 10 yuan. The customs supervision fees shall be levied by the port customs when the goods are imported. In special circumstances, the competent customs may be levied when the goods are approved and exempted from taxes. After the customs collection fee is levied, the consumer pays the procedure to pay the procedure. Calculation of customs supervision fees for example: The domestic company imported a batch of materials for assembly export mechanical and electrical products. CIF Shanghai was 180,000 yuan. How much is customs supervision fee? : The customs stipulate that the bonded stores for more than 90 days (including 90 days) after the import of imports (including 90 days) that transferred to exports without processing, the customs supervision fee is levied at 1 ‰ of the tariff price. C supervision handling fee amount = cargo CIF price × handling rate
designer costume jewelry wholesale The tariffs of luxury goods are that import tariffs are different. VAT is 17%and consumption tax is as high as 30%. Cumulative taxes need to pay up to 60%of taxes and fees. Open the/TOOL/TARIFF/you can query the tariff rate of China's import and export goods.
In the connection query process:
Click the link.
The one of them according to the product coding, according to the name of the product, and the customs code. Click the tariff search.
The export tax refund and other related information after entering.
wholesale acrylic body jewelry Pay content for time limit to check for freenAnswer the specific item. Import tariffs ranging from 6.5%-18%, a value-added tax of 17%, and a consumption tax of up to 30%. Cumulative taxes need to pay up to more than 60%. Imported perfumes to pay 10%of tariffs, 17%imported goods VAT, and 30%of imported goods consumption taxes for imports of some wines with as high as 65%, and 17%of imported goods value -added tax and 10%of imported goods consumption tax are required. The content extended luxury tax, which is a type of consumption tax levied on luxury goods. Hello here, you have no accurate definition and division standard for "luxury" in China. Under certain socio -economic conditions, the definition of "luxury" is always relative. Luxury taxes need to be adjusted in a timely manner according to the development of socio -economic development. In April 2006, China adjusted the consumption tax item and included some luxury goods from the consumption tax into the scope of taxation. The purpose was to regulate the differences between the rich and the poor and promote social fairness. I don’t know what else can I answer for you?
elizabeth stone jewelry wholesale I. The basic formula for calculating the import tariffs is:
The import tariff amount = tax payment price × import tariff rate
M n should pay attention to the following points when calculating tariffs:
1. Import tax payment forms are RMB. If the foreign currency is paid by the imported goods, the customs of the RMB foreign exchange brand priced by the State Foreign Exchange Management Department shall be equivalent to the RMB levy according to the date of paying the tax payment certificate issued by the Customs. Foreign currencies that are not included in the RMB foreign exchange brand price form are equivalent to RMB according to the exchange rate determined by the state foreign exchange management department.
2. The amount of the tax payment price is calculated until the Yuan Dynasty, and the four houses below the yuan. The tax payment amount is calculated until it is divided into the following four houses.
3. The tariff amount of one ticket is exempt from the tax below RMB 10.
The transaction price of imported goods has different prices due to different transaction conditions. Common price terms are: FOB, CFR, and CIF. According to the three commonly used price clauses, the calculation of import tax is introduced.
. The customs tax and customs supervision fees are levied by customs.
. Consumption tax
According to the "Interim Regulations on the Consumption Tax of the People's Republic of China", my country currently only levies the consumption tax of 4 types of goods.
The first category: Excessive consumption will cause special consumer products that cause harm to physical health, social order, and ecological environment, such as smoke, alcohol, alcohol, firecrackers, fireworks.
The category: luxury goods and other non -living necessities, such as valuable head jewelry and jewelry, jewelry jade, cosmetics and skin care hair care products.
The third category: high -energy high -end consumer goods, such as cars, motorcycles, and car tires.
The category: non -renewable and replaced petroleum consumer goods, such as gasoline and diesel.
(1) Consumption tax levied from price
1. Types and tax rates of taxation goods
If according to the "Consumption Tax Tax Tax Rate (Tax) Table" attached to the "Interim Regulations on Consumption Tax of the People's Republic of China" As well as 11 types of goods for jewelry and jade, firecrackers, gasoline, diesel, car tires, motorcycles and cars for consumption taxable goods. The table is also named at the same time the tax rate for each taxable goods, of which the maximum is 45%and the lowest is 3%.
2. Calculation of taxation prices and tax amounts
This in my country to calculate import consumption tax from the price rate method. The tax calculation price consists of imported goods (cost plus premiums) prices (that is, tariff paid prices). my country's consumption tax uses the tax calculation method of in -price taxes. Therefore, the tax calculation composition includes the consumption tax amount.
The calculation formula for the composition of the tax calculation price is: the composition tax price = (tariff paid price tariff amount) ÷ (1 -consumption tax rate)
= Taxing price × consumption tax rate
(2) Consumption tax levied from quantitative measurement
The consumer taxable goods levied from quantitative measurement include rice wine, beer, gasoline, and diesel, and the quota is performed. RMB 240 yuan per ton, 220 yuan per ton of beer, 0.2 yuan per liter of gasoline, and 0.1 yuan per liter of diesel.
The calculation formula levied from the amount of consumption tax is: taxable amount = unit tax × import quantity
Ton = 988 liters of rice wine 1 ton = 962 liters of gasoline 1 ton = 1 388 liter diesel 1 ton = 176 liters
(1) Tax rate
The value -added tax should be levied at the price rate, Its basic tax rate is 17%, but for some important supplies that are related to the national people's livelihood, the value -added tax rate is 13%.
The value -added tax rate for various types of goods is 13%:
1. Grain, oil and vegetable oil;
2. 3. Books, newspapers, magazines; Feed, fertilizer, pesticide, agricultural machinery, agricultural film;
5. 6. Other goods stipulated by the State Council.
(2) Calculation of taxation prices and taxes
If in accordance with the provisions of the "Interim Regulations on the Value -added Tax of the People's Republic of China", the value -added tax is levied by the tax authority, and the value -added tax for imported goods shall be levied by the customs. The taxpayer exports the goods with a tax rate zero. The value -added tax for individuals to carry or mail self -use items, together with tariffs. The calculation formula for the composition tax is:
The composition tax price = tariff paid price tariff amount consumption tax amount
VAT calculation formula: taxable amount = composition tax price × VAT rate r r r r r
3. Customs supervision fees
Customs supervision handling fees refer to the customs of the Customs in accordance with the "Measures for the People's Republic of China Customs to Import Tax reduction, tax exemption and bonded goods collection of customs supervision fees," And bonded cargo implementation supervision and management office provided by service collection.
(1) The scope of levy
The customs supervision handling fee is only levied on the import of goods and bonded goods for import reduction and exemption. The specific range is as follows:
1. The supply of fuels, ships (machines), materials, components and other goods that are provided by international navigation ships and aircraft when importing them;
2. Existing enterprises with tax reduction or tax -free machines imported for technology transformation;
3. Scientific research institutions and colleges and universities imported tax -free scientific research and teaching equipment;
4. Domestic institutions and enterprises use foreign governments or international financial organization loans to be imported by loans;
5. The state encourages the import of tax reduction and exemption from the import of domestic and foreign projects; the imports of three -funded enterprises are used for business materials and imported materials after processing of domestic sales, and they are still provided with tax reduction and exemptions;
6. In the feed processing and materials processing projects, as well as provided by foreign merchants, the imported materials, materials, accessories, parts, components, and packaging materials that are temporarily exempt and return exported in China;
7. Imported and exempt goods in domestic bonded and consignment;
8. Other imported tax deductibles of the State Council;
9. The Temporary Demonstration and Demonstration of Temporary Demonstration and Demonstration of Temporary Demonstration and Demonstration and Appraisal of Temporary Demonstration and Examination by the Ministry of Finance in accordance with the regulations of the State Council.
The following taxlessness, tax reduction or bonded goods, exemption or temporary exemption of customs supervision fees:
1. 2. Foreign governments and international organizations are given free of charge;
3. Gifts presented by foreign groups and individuals and materials donated by overseas Chinese, Hong Kong, Macao and Taiwan compatriots for public welfare undertakings;
4. Materials used for disaster relief; 5. The equipment and items dedicated to the disabled, as well as machinery and equipment imported from the welfare factory of the disabled;
6. Imported business supplies imported from foreign institutions that enjoy diplomatic privileges and exemptions;
7. 8. Import goods to be exempted from tax exemption from foreign claims;
9. After the import, the goods that have been transferred for less than 90 days after the import of import; 10. Temporary imported goods;
11. Direct military order for tax -free imports; 12. The State Council and the General Administration of Customs are specifically exempted from other tax -exemptions and free -levying taxes and bonded goods.
(2) Require standards
Customs supervision handling fees are collected according to the following standards:
1. In the processing of feeding and processing, the goods that are processed and equipped with the reactoring of electromechanical products will be levied at 1.5 ‰ of the CIF price of the goods approved by the customs;
2. Advanced technical and equipment introduced in the processing processing, as well as the materials and pieces imported by processing jewelry, fur, high -end clothing, weaving sweaters and sweater, and plastic toys, 1 ‰ of the CIF price of the CIF price approved by the customs; ;
3. After importing, it is stored for more than 90 days (including 90 days) that transferred to exports without processing, and the export of re -exports will be levied at 1 ‰ of the tariff -paid price;
4. Imported duty -free goods, 3 ‰ of the CIF price of the goods approved by the customs;
5. Import tax cuts, 3 ‰ of the CIF price of the cargo of the cargo that are actually removed;
6. Other imported bonded goods are levied at 3 ‰ of the CIF price of the goods approved by the customs.
(3) Payment period and method
According to the regulations, import tax reduction and exemption goods and bonded goods are receiving and sending the consignor or its agent. The NATO shall pay the customs fee within 7 days from the next day from the customs to the customs. In addition to the overdue, in addition to the recovery of the customs, from the date of date to the date of paying the handling fee, it will be levied 1 ‰ of the total amount of handling fees on the day. The starting point of the late money is RMB 10, and the exemption of the collection is less than 10 yuan.
The customs supervision fees shall be levied by the port customs when the goods are imported. In special circumstances, the competent customs may be levied when the goods are approved and exempted from taxes. After the customs collection fee is levied, the consumer pays the procedure to pay the procedure. Calculation of customs supervision fees for example:
The domestic company imported a batch of materials for assembly export mechanical and electrical products. CIF Shanghai was 180,000 yuan. How much is customs supervision fee?
: The customs stipulate that the bonded stores for more than 90 days (including 90 days) after the import of imports (including 90 days) that transferred to exports without processing, the customs supervision fee is levied at 1 ‰ of the tariff price.
C supervision handling fee amount = cargo CIF price × handling rate