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解惑“sikix 免费”-梳理天下新闻

国务院关税税则委sikix 免费员会公布《进境物品关税、增值税、消费税征收办法》

来源: 中国证券网
2024-11-30 08:21:35

最佳回答

“sikix 免费”国务院关税税则委sikix 免费员会公布《进境物品关税、增值税、消费税征收办法》

  据财sikix 免费政部消息,根据《中华人民sikix 免费共和国关税法》(以下简称《关税法》)有关规定,经国务院同意,国务院关税税则委员会公布《进境物品关税、增值税、消费税征收办法》(以下简称《办法》)。

  《办法》基本平移现行进境物品税收制度。根据《关税法》有关规定,《办法》明确对个人合理自用的进境物品,按照简易办法征收关税、增值税、消费税,适用综合税率,税率水平维持现行标准,为规范税制,不再保留进境物品进口税表述。维持现行对进境物品免税数额的规定总体不变,包括进境居民旅客携带行李物品免税额度为5000元,进境非居民旅客携带行李物品免税额度为2000元,个人寄递物品应纳税额在50元以下的予以免税放行。自港澳进境居民旅客免税额度等另有规定的从其规定。同时,《办法》还结合近年实践情况调整完善部分规定,例如将可通过寄递渠道进境物品的限值由现行800元、1000元统一提高至2000元,降低可免税携带进境的雪茄数量,对个别商品归类进行微调,细化和完善分类计sikix 免费价、申报纳税等部分程序性规定等。

  《办法》作为《关税法》配套文件之一,其出台旨在落实《关税法》有关要求,规范进境物品税款征收和缴纳,便利进境物品通关,维护进口秩序,保护纳税人合法权益,有助于保持制度的连续性、稳定性,推动高水平对外开放。

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