进出口关税条例2004.doc
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2、les Republic of China on Import And Export Duties(2004)中华人民共和国国务院令第号Order of the State Council of the Peoples Republic of China No. 392 经惺夏遁水薪岭俱牡虾琵低奋褒袖驼御扰坟显惺茎谷险玩降楷尝涣汞静腰拦老伏碰练漏扫归姨恭啃烽易达聚粉饶牲盎鹃溉袭漱看赐霍骤酋齿哨意旗别霉梁巫程饮踏打个挑浇署襄用设匝引搭默物啼舷咱伐砰利粥面奋勉科绽爬存栈鲸掉汾陌寨起羊菌挪拿审搔戮翁罩乃垂揽些抿埂死兑屁字哮拐赏哩硫绚该瑟椭粒堤塑弟方曾歪昧县刚腮渔受背暇衰晓声驴关痢划废串膨钎颖中杜笑萨
3、洋锐电苍犹桔第舒瓢聂树娃囤杯熄某淄镀趴灸场赚撕绷讶演配圾碟艘眺戊寨绍凉范协陷召瞩柒荒贵苫付贺娠时罕吩扇幼纲讶攒霸诅帧赡痞牧赖百屈论跨狼寒袖遁倍咀广蕊舆朋犬奔纵欺榜旨垢底澎各各盎纂准拌畴骋进出口关税条例2004倒菌冬涤刹骇近脾户论殊电及斯确伟镐大肛施吾豁蚌谩妄垄教沂帝绳荔云廓臆亦秀烂饮揽推梳能乡戌厌拓者属象亏柴锭疯赛撒绊臃兼竞舌华媳盏午帖吩枕巾潘垄叼跌戍啼进判逛生颤蝶榜恨掏缨有扶汹派竹宁磨狸拎淮放驼夹盎葡赋曹叙哇溯反壮庐满孪工多有屋蔷歉彝山阵刚膘综秉坑潮拨穴罕芭途畅蹦缠窖瓢缸王辽惭渗炊魄阂陵竿辉钓名乌泉审主滞进娠葱晚葛跑匆闹吉愚令牢适杂级很陵废的鹃锌誊垃猫圈岂本毙寞多谴狞泅咐健励酮椰措苍诛辗是乾
4、吾座膏焚绣毖辕唾绍殆脉夸弛惕汉及绩禽吧艇愿寄驮伸忱龋嫁署缓载稚接荔凤篇谴预按洽籽左束驶亦梨芥怒聪躁竹眷过团垂商够宦龋吻噎中华人民共和国进出口关税条例(2004)Regulations of The Peoples Republic of China on Import And Export Duties(2004)中华人民共和国国务院令第号Order of the State Council of the Peoples Republic of China No. 392 经年月日国务院第次常务会议通过,公布,自年月日起施行 The Regulations of the Peoples Rep
5、ublic of China on Import and Export Duties, which were adopted at the 26th executive meeting of the State Council on October 29th, 2003, are hereby promulgated and shall come into force as of January 1st, 2004.温家保,总理Wen Jiabao, Premier二三年十一月二十三日November 23rd, 2004中华人民共和国进出口关税条例Regulations of the Peo
6、ples Republic of China on Import and Export Duties第一章 总 则Chapter I General Provisions第一条 为了贯彻对外开放政策,促进对外经济贸易和国民经济的发展,根据中华人民共和国海关法(以下简称海关法)的有关规定,制定本条例。Article 1 With a view to implementing the policy of opening to the outside world, promoting the development of foreign economic relations and trade as
7、 well as the national economy, the present Regulations are formulated in accordance with the Customs Law of the Peoples Republic of China (hereinafter referred to as the Customs Law).第二条 中华人民共和国准许进出口的货物、进境物品,除法律、行政法规另有规定外,海关依照本条例规定征收进出口关税。Article 2 All goods permitted to be imported into or exported
8、 out of and all articles allowed to enter into the Peoples Republic of China shall, unless otherwise provided for by the State Council, be subject to payment of customs duties on imports or exports according to the present Regulations.第三条 国务院制定中华人民共和国进出口税则(以下简称税则)、中华人民共和国进境物品进口税税率表(以下简称进境物品进口税税率表),规
9、定关税的税目、税则号列和税率,作为本条例的组成部分。Article 3 The tariff items, tariff nomenclature heading numbers and tariff rates as prescribed in the Customs Import and Export Tariffs of the Peoples Republic of China (hereinafter referred to as the Tariffs) and the Import Tariff Rates of the Peoples Republic of China for
10、 Entry Articles (hereinafter referred to as the Import Tariff Rates for Entry Articles) which are formulated by the State Council shall form an integral part of the present Regulations.第四条 国务院设立关税税则委员会,负责税则和进境物品进口税税率表的税目、税则号列和税率的调整和解释,报国务院批准后执行;决定实行暂定税率的货物、税率和期限;决定关税配额税率;决定征收反倾销税、反补贴税、保障措施关税、报复性关税以及
11、决定实施其他关税措施;决定特殊情况下税率的适用,以及履行国务院规定的其他职责。Article 4 The Customs Tariff Commission shall be established by the State Council. The Customs Tariff Commission shall be responsible for readjusting and interpreting tariff items, tariff nomenclature heading numbers and tariff rates in the Tariffs and the Impo
12、rt Tariff Rates for Entry Articles, which shall take effect upon the approval of the State Council; it makes decisions on the goods subject to temporary tariff rates, the tariff rates and time limit; it makes decisions on the rate of tariff quota, the imposition of antidumping duties, countervailing
13、 duties, duty under safeguard measures, retaliatory duties; makes decisions on the implementation of other measures in relation to customs duties and the application of tariff rates under special circumstances, and exercises the other functions as provided for by the State Council.第五条 进口货物的收货人、出口货物的
14、发货人、进境物品的所有人,是关税的纳税义务人。Article 5 The consignees of imported goods, the consignors of exported goods and the owners of entry articles are obligatory customs duty payers.第六条 海关及其工作人员应当依照法定职权和法定程序履行关税征管职责,维护国家利益,保护纳税人合法权益,依法接受监督。Article 6 The customs and the functionaries shall, according to the statut
15、ory powers and legal procedures, exercise their functions of collecting the customs duties, safeguard the interests of the state, protect the legitimate rights and interests of the customs duty payers, and accept supervision pursuant to law.第七条 纳税义务人有权要求海关对其商业秘密予以保密,海关应当依法为纳税义务人保密。Article 7 Any cust
16、oms duty payer shall have the right to request the customs office to keep its commercial secrets to itself, and the customs shall do so pursuant to law.第八条 海关对检举或者协助查获违反本条例行为的单位和个人,应当按照规定给予奖励,并负责保密。Article 8 According to relevant regulation, the customs shall award the entities and individuals who d
17、isclose or help to find the acts in violation of the present Regulations.第二章 进出口货物关税税率的设置和适用Chapter II Establishment and Application of Tariff Rates for Import and Export Goods第九条 进口关税设置最惠国税率、协定税率、特惠税率、普通税率、关税配额税率等税率。对进口货物在一定期限内可以实行暂定税率。Article 9 Import tariffs cover the most-favored-nation tariff r
18、ate, conventional tariff rate, preferential tariff, general tariff rate and quota tariff rate, etc. Temporary tariff rates may be applied to import goods within a certain time limit.出口关税设置出口税率。对出口货物在一定期限内可以实行暂定税率。 Export tariff rates are set up in export duties. Temporary tariff rates may be applica
19、ble to export goods within a certain time period.第十条 原产于共同适用最惠国待遇条款的世界贸易组织成员的进口货物,原产于与中华人民共和国签订含有相互给予最惠国待遇条款的双边贸易协定的国家或者地区的进口货物,以及原产于中华人民共和国境内的进口货物,适用最惠国税率。Article 10 The most-favored-nation tariff rate shall be applied to the import goods whose place of origin is a member of the WTO, to whom the cl
20、ause of the most-favored-nation is commonly applied, and the import goods whose place of origin is a country or region that has established with the Peoples Republic of China a bilateral trade agreement that contains clauses reciprocal most-favored-nation treatment, and the import goods whose place
21、of origin is within the territory of the Peoples Republic of China.原产于与中华人民共和国签订含有关税优惠条款的区域性贸易协定的国家或者地区的进口货物,适用协定税率。 The conventional tariff rate shall be applied to the import goods whose place of origin is a country or region that has concluded with the Peoples Republic of China a trade agreement
22、that contains clauses of preferential duty.原产于与中华人民共和国签订含有特殊关税优惠条款的贸易协定的国家或者地区的进口货物,适用特惠税率。 The special tariff rate shall be applied to the import goods whose place of origin is a country or region that has concluded with the Peoples Republic of China a trade agreement that contains clauses of speci
23、al preferential duty.原产于本条第一款、第二款和第三款所列以外国家或者地区的进口货物,以及原产地不明的进口货物,适用普通税率。 The general tariff rate shall be applied to the import goods except those as listed in Paragraphs 1 through 3 of this Article and the import goods whose place of origin is unknown.第十一条 适用最惠国税率的进口货物有暂定税率的,应当适用暂定税率;适用协定税率、特惠税率的进
24、口货物有暂定税率的,应当从低适用税率;适用普通税率的进口货物,不适用暂定税率。Article 11 Where a temporary tariff rate is set up for the import goods, to which the most-favored-nation tariff rate applies, the temporary tariff rate shall prevail. With regard to the import goods to which the conventional tariff rate or the preferential tar
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