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How to carry on the collection and the withdrawal of the tar
The process is the process of tariff, tax, tariff classification by price certification and tax calculation. The calculation method of import and export duties are: customs duty = dutiable value * import and export tariff rate. Import and export of goods, FOB price is calculated in a foreign currency, by the customs in accordance with the issuance of the tax payment certificate, the foreign exchange quotations in the same price, converted into yuan.
In accordance with the provisions, the imported goods of the consignee, the consignor of export goods, export goods of all is the obligatory customs duty payer; at the same time have the right to engage in import and export business of the enterprise is a statutory taxpayer. From the next day of the taxpayers shall in signed and issued by the customs and tax payment certificate within seven days, to the designated bank to pay taxes; overdue payment, the customs from the eighth day to paid taxes on, a late fee of 1% of the total daily in the collection of taxes; for more than three months to pay taxes, the customs may instruct the guarantor to pay taxes or the goods arrive to pay, when necessary can notify the bank within the guarantor or the taxpayer's deposit deduction.
The tariff tuibu divided recovery, three cases after levy and tax rebate:
1, do. It is the import and export of goods, import and export goods after the release, the customs levied less or levied, shall pay taxes or goods, goods clearance, play a year in. Due to the taxpayers.
2, chasing sign. Refers to the provisions caused not levied in violation of due to the taxpayer, the customs may collect in three years.
3, the tax rebate. Refers to the customs levy more taxes, that shall immediately refund; taxpayers from pay taxes from within a year, can request the customs to refund the deadline will not be accepted.
When handling tax refund, tax refund should be done according to the true, complete documents, complete formalities. Tax unit should fill in the tax refund application, together with the original tax payment books and other necessary documents, send by the original tax verification of the customs and sign an opinion, indicate the reasons for tax rebate and refund amount. Unit tax refund, all transfer payments, cash withdrawal. For tax refund procedures, in addition to the customs tax refund, the tax paid by the unit to the customs.

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