In 2007, China’s five-year transitional period after China’s accession to the WTO has passed, and China’s opening up to the outside world has further expanded. According to China’s commitment to join the World Trade Organization, since January 1, 2007, China has adjusted and lowered the MFN tariff rate of 44 tax purposes. After adjustment, China's total tariff level is 9.8%, of which the average tax rate of agricultural products is 15.2%, the average tax rate of industrial products is 8.95%, and the average tax rate of electronic products is still 9.2%.
According to China’s commitment to join the World Trade Organization, since January 1, 2005, China has implemented zero tariffs on all information technology products of 256 tax purposes. Under such circumstances, how to give full play to the economic leverage of tariffs, tariffs on electronic products How should we adjust? This article has a few rough views on this issue:
1. Adjust the tariff rate and tax items of China's electronic products in a timely and reasonable manner in accordance with relevant WTO rules.
After China joins the World Trade Organization, it must adjust tariffs in accordance with the relevant rules of the WTO. China's electronic product tariffs fall into two categories, one is the tariff on electronic products of information technology agreements; the other is the tariffs on consumer and some electronic components. In 2007, China did not adjust the MFN tariff rates of these two types of electronic products; it only formulated and adjusted some information according to the country's macro-control policies, the development of China's electronic information industry production technology, the import and export of electronic products and related industrial policies. Technical agreements for the production of electronic products for the production of key components, raw materials and some consumer and electronic components, tentatively set the import tariff rate in 2007; according to the relevant agreements signed by China and the relevant countries, the agreement tax rate and preferential tax rate; according to the World Customs To organize the relevant provisions of the "harmonized system" tariff re-election, a comprehensive tariff adjustment adjustment for China's current electronic product tariff lines; after the tax conversion, the original 12 non-full tax information technology products were reduced to nine, in 2007 Nine non-full-tax information technology products continue to implement customs verification management.
2. In 2007, some electronic products and raw materials were tentatively set to import tariff rates and tax adjustments.
From January 1, 2007, according to the development of the production technology of flat-panel TVs, liquid crystal display panels, plasma display panels and mobile phones in China, the domestic production and import and export of related products, and the import and export of China's related products, China has appropriately raised the liquid crystal. Display panel tentative import tariff rate for 2006; new silver electrode paste for plasma display production, dielectric paste, barrier paste, phosphor paste and flat panel TV production patch filter tentatively imported in 2007 Tariff rate; for mobile phone imaging modules with automatic exposure, automatic white balance, Ycbcr (YuY), RGB, Raw, Data format and other basic functions, a unified provisional import tariff rate has been established; new semiconductor light-emitting diode chip production has been added. Using sapphire substrate and computer-to-plate parts for machinery, the import tariff rate was tentatively set in 2007; the provisional import tariff rate for 2006 for ultra-fine particle dry plates and glass umbrellas for insulators was eliminated; the power was adjusted to be no more than 0.5 watt ( Cylindrical: diameter not greater than 6 mm, height not greater than 25 mm; oblate circular: diameter not greater than 15 mm, thickness not greater than 5 mm) not used for laser disc machine movements The laser transceiver unit (laser head) of the machine and laser disc player is tentatively set to import tariff rate in 2006; the glass fiber cloth for epoxy resin and copper clad laminate production with 18% or more of bromine content is adjusted, and electrostatic sensitization is adopted. Manufactures of electronic products and electronic products for the production of electronic products and electronic products for the provisional tax rate in 2006; polysilicon, lithium cobalt oxide, optical resist film for the manufacture of printed circuit boards, glass for low-light components for optical communication Capillary, positioning tube, optical flat glass with thickness less than 0.7 mm, display tube and its parts, filter glass with anti-infrared and anti-reflective film, conductive glass, high strain point glass for plasma module production, iron-nickel alloy strip Copper foil for sheet metal, copper clad laminate and printed circuit board, cash dispenser for automatic teller machine, precision micro motor for laser disc player movement, DC stabilized power supply with power less than 1 kW and voltage lower than one ten thousandth, laser with recording function Parts of the disc player movement, other video signal recording or playback equipment, parts for the laser disc transceiver laser transceiver, camera, video recording All-in-one, other components of digital cameras, projectors for projection TVs, plasma display components and their components (including filters), small buzzers with a volume of no more than 110dB, illumination sources for color LCD projectors, color data /Graphic display tube (screen phosphor dot spacing less than 0.4 mm), rear projection TV display, optical components for micro-light assembly for optical communication, micro lens for laser transceiver for laser disc player, SDH, wave of 2.5 GB/S and above Electronic products and raw materials such as 980 nm and 1480 nm pump lasers for multiplexed optical transmission equipment are still subject to the provisional tax rate for 2006 in 2007; computer-to-plate equipment, semiconductor modules with converter functions, and other electronic products are still in operation. The provisional tax rate set by November 1 of the year. (See attached table for details)
3. Implementation of the tax rate and preferential tax rate for some electronic products in 2007.
According to the trade or tariff preferential agreement signed by China and relevant countries or regions, China has implemented the “Asia-Pacific Trade Agreement†agreement rate on some electronic products originating in Korea, India, Sri Lanka, Bangladesh and Laos from January 1, 2007; Implementing the China-ASEAN Free Trade Area Agreement tax rate for some electronic goods originating in Brunei, Indonesia, Malaysia, Singapore, Thailand, the Philippines, Vietnam, Myanmar, Laos and Cambodia; implementing some electronic goods originating in Chile China-Chile Free Trade Agreement agreement tax rate; implementation of the “early harvest†agreement rate for the China-Pakistan Free Trade Zone for some electronic goods originating in Pakistan; approval for completed origin standards originating in Hong Kong and Macau, China Electronic products implement zero tariffs.
According to the trade or tariff preferential agreement signed by China and relevant countries or regions and the relevant decisions of the State Council, China will be native to Laos, Cambodia and Myanmar under the framework of “China-ASEAN Free Trade Area†from January 1, 2007. Some of the electronic products are subject to preferential tax rates; for the Republic of Angola, the Republic of Benin, the Republic of Burundi, the Republic of Cape Verde, the Central African Republic, the Union of the Comoros, the Democratic Republic of the Congo, the Republic of Djibouti, the State of Eritrea, the Federal Democratic Republic of Ethiopia , Republic of Guinea, Republic of Guinea-Bissau, Kingdom of Lesotho, Republic of Liberia, Republic of Madagascar, Republic of Mali, Islamic Republic of Mauritania, Republic of Mozambique, Republic of Niger, Republic of Rwanda, Republic of Senegal, Republic of Sierra Leone, Republic of the Sudan, United Republic of Tanzania, Republic of Togo 28 African least developed countries, including the Republic of Uganda, the Republic of Zambia, the Republic of Equatorial Guinea, and the Republic of Yemen, the Republic of Maldives, and the Republic of Preferential tax rates for some electronic commodities in the five least developed countries, including the Mozambit Independent State, the Republic of Vanuatu and the Islamic Republic of Afghanistan.
4. Overview of the 2007 tariff revision of electronic products.
According to the situation of the World Customs Organization's "Harmonized System", combined with China's actual situation, in 2007 China's taxation tax items have been correspondingly converted, that is, the implementation of tax rules. In 2007, China’s tariffs were transferred to a total of 1,600 national eight sub-projects. Due to the rapid development of electronic products technology and the rapid replacement of products, the tax items of China's electronic products tax have changed the most in 2007. Some electronic products tax items are not only changed by 8 digits, 7 digits, 6 digits, 4 digits, but even 2 taxes. The number and chapter have also changed, for example: the original 84 chapter, 84716011 liquid crystal display tax item, after the transfer of China's tax in 2007, it is classified into 85 chapters, heading 8525510", other liquid crystals dedicated to or mainly used in the automatic data processing system of the heading 8471. In the monitor.
According to China’s commitment to join the World Trade Organization, since January 1, 2005, China has implemented zero tariffs on all information technology products of 256 tax purposes. Under such circumstances, how to give full play to the economic leverage of tariffs, tariffs on electronic products How should we adjust? This article has a few rough views on this issue:
1. Adjust the tariff rate and tax items of China's electronic products in a timely and reasonable manner in accordance with relevant WTO rules.
After China joins the World Trade Organization, it must adjust tariffs in accordance with the relevant rules of the WTO. China's electronic product tariffs fall into two categories, one is the tariff on electronic products of information technology agreements; the other is the tariffs on consumer and some electronic components. In 2007, China did not adjust the MFN tariff rates of these two types of electronic products; it only formulated and adjusted some information according to the country's macro-control policies, the development of China's electronic information industry production technology, the import and export of electronic products and related industrial policies. Technical agreements for the production of electronic products for the production of key components, raw materials and some consumer and electronic components, tentatively set the import tariff rate in 2007; according to the relevant agreements signed by China and the relevant countries, the agreement tax rate and preferential tax rate; according to the World Customs To organize the relevant provisions of the "harmonized system" tariff re-election, a comprehensive tariff adjustment adjustment for China's current electronic product tariff lines; after the tax conversion, the original 12 non-full tax information technology products were reduced to nine, in 2007 Nine non-full-tax information technology products continue to implement customs verification management.
2. In 2007, some electronic products and raw materials were tentatively set to import tariff rates and tax adjustments.
From January 1, 2007, according to the development of the production technology of flat-panel TVs, liquid crystal display panels, plasma display panels and mobile phones in China, the domestic production and import and export of related products, and the import and export of China's related products, China has appropriately raised the liquid crystal. Display panel tentative import tariff rate for 2006; new silver electrode paste for plasma display production, dielectric paste, barrier paste, phosphor paste and flat panel TV production patch filter tentatively imported in 2007 Tariff rate; for mobile phone imaging modules with automatic exposure, automatic white balance, Ycbcr (YuY), RGB, Raw, Data format and other basic functions, a unified provisional import tariff rate has been established; new semiconductor light-emitting diode chip production has been added. Using sapphire substrate and computer-to-plate parts for machinery, the import tariff rate was tentatively set in 2007; the provisional import tariff rate for 2006 for ultra-fine particle dry plates and glass umbrellas for insulators was eliminated; the power was adjusted to be no more than 0.5 watt ( Cylindrical: diameter not greater than 6 mm, height not greater than 25 mm; oblate circular: diameter not greater than 15 mm, thickness not greater than 5 mm) not used for laser disc machine movements The laser transceiver unit (laser head) of the machine and laser disc player is tentatively set to import tariff rate in 2006; the glass fiber cloth for epoxy resin and copper clad laminate production with 18% or more of bromine content is adjusted, and electrostatic sensitization is adopted. Manufactures of electronic products and electronic products for the production of electronic products and electronic products for the provisional tax rate in 2006; polysilicon, lithium cobalt oxide, optical resist film for the manufacture of printed circuit boards, glass for low-light components for optical communication Capillary, positioning tube, optical flat glass with thickness less than 0.7 mm, display tube and its parts, filter glass with anti-infrared and anti-reflective film, conductive glass, high strain point glass for plasma module production, iron-nickel alloy strip Copper foil for sheet metal, copper clad laminate and printed circuit board, cash dispenser for automatic teller machine, precision micro motor for laser disc player movement, DC stabilized power supply with power less than 1 kW and voltage lower than one ten thousandth, laser with recording function Parts of the disc player movement, other video signal recording or playback equipment, parts for the laser disc transceiver laser transceiver, camera, video recording All-in-one, other components of digital cameras, projectors for projection TVs, plasma display components and their components (including filters), small buzzers with a volume of no more than 110dB, illumination sources for color LCD projectors, color data /Graphic display tube (screen phosphor dot spacing less than 0.4 mm), rear projection TV display, optical components for micro-light assembly for optical communication, micro lens for laser transceiver for laser disc player, SDH, wave of 2.5 GB/S and above Electronic products and raw materials such as 980 nm and 1480 nm pump lasers for multiplexed optical transmission equipment are still subject to the provisional tax rate for 2006 in 2007; computer-to-plate equipment, semiconductor modules with converter functions, and other electronic products are still in operation. The provisional tax rate set by November 1 of the year. (See attached table for details)
3. Implementation of the tax rate and preferential tax rate for some electronic products in 2007.
According to the trade or tariff preferential agreement signed by China and relevant countries or regions, China has implemented the “Asia-Pacific Trade Agreement†agreement rate on some electronic products originating in Korea, India, Sri Lanka, Bangladesh and Laos from January 1, 2007; Implementing the China-ASEAN Free Trade Area Agreement tax rate for some electronic goods originating in Brunei, Indonesia, Malaysia, Singapore, Thailand, the Philippines, Vietnam, Myanmar, Laos and Cambodia; implementing some electronic goods originating in Chile China-Chile Free Trade Agreement agreement tax rate; implementation of the “early harvest†agreement rate for the China-Pakistan Free Trade Zone for some electronic goods originating in Pakistan; approval for completed origin standards originating in Hong Kong and Macau, China Electronic products implement zero tariffs.
According to the trade or tariff preferential agreement signed by China and relevant countries or regions and the relevant decisions of the State Council, China will be native to Laos, Cambodia and Myanmar under the framework of “China-ASEAN Free Trade Area†from January 1, 2007. Some of the electronic products are subject to preferential tax rates; for the Republic of Angola, the Republic of Benin, the Republic of Burundi, the Republic of Cape Verde, the Central African Republic, the Union of the Comoros, the Democratic Republic of the Congo, the Republic of Djibouti, the State of Eritrea, the Federal Democratic Republic of Ethiopia , Republic of Guinea, Republic of Guinea-Bissau, Kingdom of Lesotho, Republic of Liberia, Republic of Madagascar, Republic of Mali, Islamic Republic of Mauritania, Republic of Mozambique, Republic of Niger, Republic of Rwanda, Republic of Senegal, Republic of Sierra Leone, Republic of the Sudan, United Republic of Tanzania, Republic of Togo 28 African least developed countries, including the Republic of Uganda, the Republic of Zambia, the Republic of Equatorial Guinea, and the Republic of Yemen, the Republic of Maldives, and the Republic of Preferential tax rates for some electronic commodities in the five least developed countries, including the Mozambit Independent State, the Republic of Vanuatu and the Islamic Republic of Afghanistan.
4. Overview of the 2007 tariff revision of electronic products.
According to the situation of the World Customs Organization's "Harmonized System", combined with China's actual situation, in 2007 China's taxation tax items have been correspondingly converted, that is, the implementation of tax rules. In 2007, China’s tariffs were transferred to a total of 1,600 national eight sub-projects. Due to the rapid development of electronic products technology and the rapid replacement of products, the tax items of China's electronic products tax have changed the most in 2007. Some electronic products tax items are not only changed by 8 digits, 7 digits, 6 digits, 4 digits, but even 2 taxes. The number and chapter have also changed, for example: the original 84 chapter, 84716011 liquid crystal display tax item, after the transfer of China's tax in 2007, it is classified into 85 chapters, heading 8525510", other liquid crystals dedicated to or mainly used in the automatic data processing system of the heading 8471. In the monitor.
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