**One, implement slippery standard tax first: On April 30, 2005**Executive time of provisional duty tax rate is came on May 1, 2005 on December 31, 2005. Specific calculation method is: 1, should import pily price prep above or be equal to 10029 yuan / ton hour, provisional duty tax rate is 5% . 2, should import pily price under 10029 yuan / ton hour, provisional duty tax rate calculates by the following formula: E of × of Pi of × of custom duty =Ri among them: Ri- - provisional duty tax rate, press when Ri on form calculation is worth prep above 40% when, take a cost 40% ;

**2, undertake editing slipping allowing tax at the beginning of 2006**Add the cotton of 1.5 million tons of quota of hair newly to the beginning of the year applicable 1, should import pily price prep above or be equal to 10746 yuan / ton hour, provisional duty tax rate is 5% . 2, should import pily price under 10746 yuan / ton hour, provisional duty tax rate calculates by the following formula: E of × of Pi of × of custom duty =Ri among them: Ri- - provisional duty tax rate, press when Ri on form calculation is worth prep above 40% when, take a cost 40% ; E- - dollar exchange rate; Pi- - the price before custom duty (dollar / ton) ; INT- - take whole function (namely decimally the number from the back is same abandon go) E- - dollar exchange rate; Pi- - the price before custom duty (dollar / ton) ; INT- - take whole function (namely decimally the number from the back uniform abandon go)

**3, newest 2007 slippery plan allowing tax is specific analysis**" custom duty implemented plan 2007 " already the 8th times the plenary session discusses committee of tax regulations of custom duty of the State Council through, sign up for the State Council to approve, carry out since January 1, 2007. " custom duty implemented plan 2007 " in regulation, a certain quantity of to what import outside quota cotton executes 6%-40% slippery standard tax. As we have learned, particular kind is: 2, should import price of pily pay taxes under 11.397 yuan / kilogram when, provisional duty tax rate presses formulary computation:

Previous

**1**2 Next