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2008年11月14日,财政部发布了“国务院关税税则委员会关于调整出口关税的通知”。1涉及化肥的部分产品1)重过磷酸钙,税则号列31031010。本次调整:暂定税率区分为旺季和淡季旺季35%;淡季当出口价格不高于基准价时为10%,当出口价格高于基准价时,税率=(1.1-基准价/出口价格)×100%,基准价格按3.1元/kg计算。特别关税税率为旺季75%。2)过磷酸钙,税则号列31031090。本次调整:暂定税率30%。特别关税税率为75%。3)磷酸二铵,税则号列31053000。本次调整:暂定
On November 14, 2008, the Ministry of Finance issued the “Notice of the Tariff Commission of the State Council on Adjusting Export Tariffs.” 1 part of the product involved in fertilizers 1) SSP, tax code number 31031010. The adjustment: the provisional tax rate is divided into 35% of the peak season and the off-peak season; the off-season when the export price is not higher than the benchmark price of 10%, when the export price is higher than the benchmark price, the tax rate = (1.1- benchmark / export price) × 100%, the benchmark price by 3.1 yuan / kg calculation. Special tariff rate of 75% for the peak season. 2) SSP, tax number 31031090. This adjustment: Tentative tax rate of 30%. Special tariff rate is 75%. 3) diammonium phosphate, the tax code column 31053000. The adjustment: tentative