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      會計實訓:調整進境物品進口稅有關問題的通知(4月9日起實施)

      來源:環球網校 發布時間:2019-04-09 14:41:50 點擊量: 分享:

      國務院關稅稅則委員會關于調整進境物品進口稅有關問題的通知

      稅委會〔2019〕17號

      海關總署:

      經國務院批準,國務院關稅稅則委員會決定對進境物品進口稅進行調整。現將有關事項通知如下:

      一、將進境物品進口稅稅目1、2的稅率分別調降為13%、20%

      二、將稅目1“藥品”注釋修改為“對國家規定減按3%征收進口環節增值稅的進口藥品,按照貨物稅率征稅”。

      三、上述調整自2019年4月9日起實施。

      調整后的《中華人民共和國進境物品進口稅稅率表》見附件。

      附件:中華人民共和國進境物品進口稅稅率表

      國務院關稅稅則委員會

      2019年4月8日

      中華人民共和國進境物品進口稅稅率表

      中華人民共和國進境物品進口稅稅率表

      1.對國家規定減按 3%征收進口環節增值稅的進口藥品,按照貨物稅率征稅。

      2.稅目 3 所列商品的具體范圍與消費稅征收范圍一致。

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