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Pass! The tariff law will come into effect on December 1st!

2024-05-06 10:00

The ninth meeting of the Standing Committee of the 14th National People's Congress voted to pass the Tariff Law on the 26th, which will come into effect on December 1, 2024.

Tariffs are taxes levied on imported and exported goods and imported items, and are levied by the customs during the import and export links. In recent years, new situations and changes have occurred in the field of tariffs, and it is necessary to formulate laws based on summarizing the implementation experience of the current system.

As a specialized tariff law enacted by our country, the Tariff Law maintains the basic stability of the current tariff tax system and the overall level of tax burdens, improves the current system and relevant policy content, and becomes law. The Tariff Law has seven chapters in total, including general provisions, tax items and tax rates, tax payable, tax incentives and special circumstances, tariff collection, collection management, legal responsibilities, and supplementary provisions.

What are the highlights of this revised tariff law?

1. Make it clear that excessive taxes should be refunded promptly

The second draft of the draft proposed that when customs discovers excessive taxation, it should promptly notify taxpayers to handle refund procedures. And the period for taxpayers to apply for tax refunds when they discover that they have overpaid taxes has been extended from 1 year to 3 years.

2. Clarify that consolidated taxation has become a legal requirement

The second draft of the draft elevates the practice of allowing taxpayers and withholding agents to pay taxes together into a legal requirement, clarifying that taxpayers and withholding agents who meet the conditions specified by the customs and provide guarantees can do so on the fifth day of the following month. Taxes are collected and paid before the end of the working day.

3. Clarify the duty withholding agent for cross-border e-commerce

In order to adapt to the development requirements of cross-border e-commerce, the second draft of the draft clearly stipulates the withholding agents in relevant fields. The second review draft of the draft proposed that e-commerce platform operators, logistics companies and customs declaration companies engaged in cross-border e-commerce retail imports, as well as units and entities with the obligation to withhold and remit duties and taxes on their behalf under laws and administrative regulations, An individual is the withholding agent of customs duties.

4. Improve the rules and regulations of the origin system

The second review version of the draft also enriches and improves the provisions of the rules of origin system: "Goods obtained entirely in one country or region shall be regarded as originating from that country or region; goods produced by two or more countries or regions shall be deemed to be of final substantial completion." The country or region where the sex has been changed shall be the place of origin. If the State Council has other provisions on the determination of the place of origin in accordance with international treaties or agreements concluded by the People’s Republic of China or a joint party, such provisions shall prevail.”

5. Clarify the collection and management of customs tax collection at the import stage

The second review draft further clarifies the collection and management of customs tax collection at the import stage. In response to suggestions that in practice, the customs has been responsible for the collection and management of value-added tax and consumption tax on imported goods, and the relevant provisions on tariff collection and management are applicable, the second draft of the draft added a provision that the collection and management of customs tax collection at the import stage shall be governed by tariff collection and management. Provisions.

Li Xuhong, deputy director of the Beijing National Accounting Institute, said that the promulgation of the Tariff Law is a concrete manifestation of the implementation of the legal principle of taxation and will provide a more solid system for maintaining import and export order, standardizing the collection and payment of tariffs, and protecting the legitimate rights and interests of taxpayers. Guarantee is of great significance to promoting high-level opening up to the outside world and creating a market-oriented, legal and international business environment.

With the promulgation of the tariff law, laws have been enacted for 13 of the current 18 tax categories in my country, and tax legislation has taken another step forward.

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