4 thoughts on “Imported honeysuckle jewelry should pay the consumption tax on the import of customs declaration? Detailed answer”
Tony
Gold and silver jewelry, diamonds and diamond jewelry, and platinum jewelry are levied on consumption taxes in the retail session. The import link does not require payment of consumption tax, so it is wrong. Other valuable jewelry box jewelry (such as pearls, tourmaline, amber, coral, etc.) pays consumption taxes on production, commissioning processing, and importing links. In January 1, 1995, the consumption tax of gold and silver jewelry was levied from the production and sales section to retail. Gold and silver jewelry that is collected in the retail section is limited to gold, silver -based alloy jewelry, and inlaid jewelry of gold, silver and gold, and silver gold alloy. From January 1, 2002, the taxation links for the consumption tax for diamonds and diamond jewelry have been moved from production and imported links to retail. Since May 1, 2003, the consumption tax of platinum jewelry has been changed to retail. Pucting information:
gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry, including noble and rare rare and rare Materials, as well as various pure gold and silver jewelry and inlayed jewelry (including artificial gold and silver, gold and silver jewelry), etc.
The taxpayer adopts gold and silver jewelry that is still sold for new (including refurbishment and restructuring), and determines the consumption tax based on the total price of the value -added tax that does not include the actual value -added tax. If gold and silver jewelry and other products form a complete consumer product sales, the consumption tax is levied according to the full sales.
Gold and silver jewelry diamonds should pay the consumption tax in the consumption terminal link. The import link is not the final consumption link, so the consumption tax is not paid. That is, the gold and silver jewelry sold in the store only pay the consumption tax
1. Since January 1, 1995, the consumption tax of gold and silver jewelry has been changed from production and sales to retail collection. Because the consumption tax collection section is single (except for the price tax of the cigarette wholesale link) Sales links are not levied for consumption tax.
2, the applicable tax rate for retail session is 5 %, when taxpayers sell gold and silver jewelry, diamonds and diamond accessories.
Foreign Maritime-China Port (Customs Clearance) ----- Check the release ----- Delivery manufacturers 1, go to Hong Kong bill of lading, half-day 2, (or at the same time) advance in advance in advance Application for commodity inspection, out -of -commercial inspection form, half -day 3, formal declaration declaration, release, 2 days 4, dragging in the port, waiting in line for processing, 1 day
Gold and silver jewelry, diamonds and diamond jewelry, and platinum jewelry are levied on consumption taxes in the retail session. The import link does not require payment of consumption tax, so it is wrong. Other valuable jewelry box jewelry (such as pearls, tourmaline, amber, coral, etc.) pays consumption taxes on production, commissioning processing, and importing links.
In January 1, 1995, the consumption tax of gold and silver jewelry was levied from the production and sales section to retail. Gold and silver jewelry that is collected in the retail section is limited to gold, silver -based alloy jewelry, and inlaid jewelry of gold, silver and gold, and silver gold alloy. From January 1, 2002, the taxation links for the consumption tax for diamonds and diamond jewelry have been moved from production and imported links to retail. Since May 1, 2003, the consumption tax of platinum jewelry has been changed to retail.
Pucting information:
gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry, including noble and rare rare and rare Materials, as well as various pure gold and silver jewelry and inlayed jewelry (including artificial gold and silver, gold and silver jewelry), etc.
The taxpayer adopts gold and silver jewelry that is still sold for new (including refurbishment and restructuring), and determines the consumption tax based on the total price of the value -added tax that does not include the actual value -added tax. If gold and silver jewelry and other products form a complete consumer product sales, the consumption tax is levied according to the full sales.
Reference materials: Baidu Encyclopedia -Consumption Tax
Gold and silver jewelry diamonds should pay the consumption tax in the consumption terminal link. The import link is not the final consumption link, so the consumption tax is not paid. That is, the gold and silver jewelry sold in the store only pay the consumption tax
1. Since January 1, 1995, the consumption tax of gold and silver jewelry has been changed from production and sales to retail collection. Because the consumption tax collection section is single (except for the price tax of the cigarette wholesale link) Sales links are not levied for consumption tax.
2, the applicable tax rate for retail session is 5 %, when taxpayers sell gold and silver jewelry, diamonds and diamond accessories.
Foreign Maritime-China Port (Customs Clearance) ----- Check the release ----- Delivery manufacturers
1, go to Hong Kong bill of lading, half-day
2, (or at the same time) advance in advance in advance Application for commodity inspection, out -of -commercial inspection form, half -day
3, formal declaration declaration, release, 2 days
4, dragging in the port, waiting in line for processing, 1 day