Mofcom Questions Customs tax collection standards who's in charge

A dispute over "apple" "China Economic weekly" reporter Hou | beijing report "An apple made me run naked."　　"The owner of a Taobao store wrote on Weibo," http://t.sina.com.cn.　　In recent days, the "Customs 54th order" of continuous fermentation, not only triggered the general Customs and Commerce Ministry of the spat, but also once again let Apple's "fruit powder" dejected. According to the "Order 54th" requirement, since August 1 this year, inbound passengers carrying more than 5000 yuan of personal belongings, need to pay customs duties. Apple has been the first to launch the best-selling ipad this year. The ipad, which is more than 4,000 yuan overseas, will be taxed at $1000 in full at $5000.　　In addition, the Customs and Excise Department has increased the inspection of the imported ipad, some mainland buyers from overseas mail-order ipad on arrival in Beijing or Shanghai customs, was asked to pay their own ID card to take delivery.　　What is behind this beautiful "apple" controversy?　　The ipad was accidentally hurt? "The General administration of customs in July or August this year has issued 43rd Bulletin and 54th bulletin, mainly to strengthen and standardize the personal turnover of baggage and mail items supervision." The Ministry of Commerce believes that this is the general administration of Customs in accordance with the relevant regulations and the current emergence of some new circumstances to take measures.　　"November 16, Ministry of Commerce spokesman Yao Jian answered the reporter.　　Within a few days, the Commerce Department changed its tune.　　According to media reports, the Ministry of Commerce recently sent a letter to the General administration of customs, that one of the important commitments after China's accession to the WTO is to implement zero tariffs on all types of computers, the customs to the ipad 1000 yuan import tax is inconsistent with the WTO rules, while 20% of the tax rate is too high, In this connection, the Ministry of Commerce explained that, January 1, 2009, the implementation of the "People's Republic of China value-added tax regulations" clearly stipulates that individuals carry or mail imported personal goods value-added tax together with the tariff, "the current China's value-added tax rate of 17%, the computer is now zero tariff, there is no consumption tax."　　So, even at the top rate, the ipad's import tax rate can only be 17%,20% higher. November 14, Huang, director of the General Administration of Customs supervision, said that the current practice of imposing duty-free limits on baggage items carried by incoming travellers is a more universal practice, and that the imposition of a total value on goods exceeding the limit value is also a common method adopted by all countries. "Since the launch of the ipad price has been changing, and according to different configurations, prices are also a certain difference, the customs will be classified as a notebook computer and applicable to the general 5000 yuan of duty-paid price, mainly for the convenience of passengers, improve administrative efficiency and customs clearance of passengers." At present, the duty-free limit for personal belongings carried by residents in China is 5000 yuan, and the duty-free limit of personal belongings intended for non-resident travellers is 2000 yuan. Considering the development of national economyLevel difference, at present our country determines the personal goods duty-free limit value limit and the developed country limits the duty-free limit level basically is equal. "Huang also admitted that the customs to the" water passenger "(smugglers) to combat, is to create a convenient and efficient customs clearance environment, and maintain fair trade principles. He stressed that for some time, some organized smuggling gangs, under the guise of personal belongings, use the convenient customs clearance measures of inbound and outbound passenger baggage to evade customs supervision and tax evasion, and carry all kinds of high-grade consumer goods, hi-tech products and daily necessities in a single day, which is a disguised import and export trade behavior,　　The related behavior not only seriously affects the normal passenger's customs clearance order, but also violates the trade fair principle, for this kind of smuggling illegal act, the Customs will resolutely investigate and punish.　　Overseas sweeping "very hurt" although the introduction of customs regulations to combat water, but a considerable number of people feel very hurt. "The strike of number 54th was fatal to me. Taobao shopkeeper Xu said he would go to Hong Kong every week to replenish, but in the past one months only 10% of the transaction record, the reason is "no source, business is very bleak." "Reporter in the domestic well-known E-commerce website, the overseas purchase of ipads and luxury goods in the dozens of shops, the transaction record are falling."　　At present, purchasing shop relies on the stock price of 5%. "Returning returnees must learn to run naked." The Overseas Students Forum is a joke. Tina, who came home from the United States to visit her family, was disappointed, though she showed her the documents, photos and other materials in her ipad, and repeatedly explained that it was for personal use, but still paid 1000 yuan more for the tariffs. "Really disappointing, in foreign 4000 can buy things, domestic but to 5000 yuan, why should I buy in the country?" In order to improve the domestic consumption of a market, should first preferential product structure, rather than let the Nationals wandering around the naked.　　Tina told reporters. Mr. Wang, who travels abroad, told reporters that a family of sweeping goods would be affected by the "Customs No. 54th order". He gave a book to reporters, the current Europe and the United States, Hong Kong and other countries have begun the annual most large-scale Christmas sales season, "before going abroad, buy a watch, buy two bags, domestic and foreign price difference is quite large, compared to China can be the ticket to earn back." "But the current strict sampling, unfortunate" in the dart "words," if from Hong Kong purchased a value of 8000 yuan of cosmetics entry, for the excess of 3000 yuan, will pay a tariff of 1500 yuan, a value of 50,000 yuan of high-end watches, it is required to pay 15000 yuan tariff. It's better to buy it locally. "Who's in charge of tax collection?" At present, our country import tax rate altogether sets up four stalls, respectively 10%, 20%, 30% and 50%. Different tax rates correspond to different kinds of goods. Customs on the entry of individual taxable items on the basis of the "People's Republic of China imported goods import tax rate table." According to this form, the import duty rate of the taxable goods brought by the entry passengers is the tax rate of three taxes, whichIncludes duties, VAT, and excise taxes.　　However, in accordance with the WTO rules, the General Agreement on Tariffs and Trade 11th, the entry and exit products shall not be prohibited or restrictive measures other than tariffs and domestic taxes.　　For this reason, the reporter called the General Administration of Customs office of the relevant officials, the answer is that the recent consumer concerns about the ipad import tax issues, the plan will hold an online interview to answer questions. One lawyer, Huang, who has been in export trade for many years, told reporters that the crux of the ipad levy was that "China's current" one-size-fits-all approach to crowd demarcation and commodity valuation does not make a clear distinction between what is ' water passenger ' and ' which is a personal consumer. ' This rule of WTO is very clear, applicable to all inbound and outbound products, there is no goods and goods points. Customs to the individual postal goods and goods to treat the difference, and by setting limits to restrict, this mode of management is not in line with the prevailing practice, nor in line with the WTO on the prohibition of quantitative restrictions, violating the WTO principle.　　"said the lawyer.　　The Ministry of Commerce spokesman Yao Jian said that the Ministry of Commerce supports the customs in discharging its duties in accordance with the law and supports the customs in responding positively to the issues of public concern. Wang Weizing, assistant director of the Institute of Taxation at Shanghai Jiao Tong University, said the WTO rules are mainly aimed at trade between countries, involving goods. The 54th Bulletin of the General Administration of customs is for personal belongings. There is a difference between goods and goods, after the import of goods to go through the sales chain, the items belong to their own category, does not involve sales. Therefore, the information Technology agreement signed by China's accession to the WTO does not apply to items carried by individuals when they enter the country.　　In accordance with the taxation of goods, it is possible to violate WTO rules, and according to the article, there is the basis of domestic legislation. "The state tax is understandable, but even if the original intention is to combat parallel imports, but as the national authorities, should stand in a higher perspective of the problem, should be the interests of their nationals to maximize the basis." A lawyer wrote on his blog.