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II. Problems to be noted

in recent years, due to the rapid development of China's printing industry, the demand for printing equipment has soared. According to the statistics of 42 domestic printing equipment manufacturing enterprises, their sales have increased at a rate of 15-30% every year, with a production and marketing rate of more than 95%, and the production and marketing rate of some enterprises producing offset printing machines has reached 100%. At the same time, the import of printing equipment is also increasing by a large margin. Every year, more than 1000 sets of printing equipment are imported. Together with imported spare parts, the annual import volume reaches more than US $1 billion. However, in the past two years, due to the substantial appreciation of the euro, compared with the beginning of 2004 and 2002, the euro appreciated by more than 40%. Therefore, the prices of Roland, gaobao and Heidelberg offset printing machines produced in Germany also increased significantly. Take a four-color offset printing machine as an example, the price rose by about 300000 US dollars in two years; Offset printing machines made in Japan are also quietly rising. The price of a sheet fed four-color offset printing machine has also risen by $100000 to $200000 in the past two years. Therefore, many manufacturers have set their sights on purchasing foreign secondary products, especially those produced in Europe and used in Europe. However, some manufacturers did not understand the relevant national policies and regulations on import II, and some did not know what procedures should be handled for import II, so they went abroad for investigation, negotiation and ordering. When they went through the import procedures after returning home, they found that they could not enter the customs because they did not comply with the relevant national policies, and wasted their time and investigation costs in vain; Some imported the second through abnormal channels and were investigated and punished by the customs, quality inspection, industry and commerce, taxation and other relevant departments, resulting in major economic losses

at present, how to import the second? What are the regulations of the state on the introduction of "II"? What changes have taken place in the policy recently? What should be paid attention to in import II? Here I will make an introduction one by one for your reference

I. what are the national regulations on import II

in order to develop high and new technologies and to prohibit foreign industrial waste from entering China, the state is quite strict on the import of second-hand equipment. The specific provisions are:

1. no preferential tax exemption policies can be enjoyed.

the General Administration of customs, the State Planning Commission, the State Economic and Trade Commission Item 12 of the notice of the Ministry of Finance jointly issued the tax [2000] 620 document "catalogue of imported goods that are not tax-free for domestic investment and try film, sole and other material projects" stipulates that "all secondary electrical equipment" shall not be tax-free. However, the new sheet fed offset press with the current entry speed greater than 15000 sheets/hour and the new web offset press with the current entry speed greater than 60000 sheets/hour are tax-free. Therefore, the price difference between the duty-free new offset press and the non duty-free second offset press is not as big as it used to be. If we import new offset press, we will take some risks before doing material experiments. For this reason, enterprises planning to buy Erqi have to think twice. Therefore, in recent years, the number of imported secondary plants in China has decreased significantly compared with previous years. Most of those who have come in have come in through abnormal channels

2. II tax amount according to the regulations, all imported offset printing machines are subject to a comprehensive tax of 28.7%, but II has a problem of equipment valuation. According to the regulations of the mechanical and Electrical Department of the Ministry of Commerce, 60% of the price of the new machine will be levied on the second. For example, if the new machine equivalent to this machine is 1million US dollars, then this machine will be subject to tariff and value-added tax at the amount of 600000 US dollars. So people can't help asking, which "age" is the 60% tax on the new machines? There are no explicit provisions on this. Therefore, taxation is not clear and easy to unify. There will be many variables

3. seek the opinions of the competent department of the industry

take the import of second-hand Offset printing machines as an example. In addition to going through the approval procedures as for the purchase of new machines, before the Ministry of commerce issues the import license, the Ministry of Commerce has to send a letter of solicitation for opinions to the General Administration of publishing, the competent department of the industry, to decide whether to license the import

in order to facilitate the development of high-tech printing in China, the General Administration of publication has made some necessary provisions on the import of second-hand printing equipment. In principle, it allows the import of second-hand equipment with a production date of less than 10 years

the General Administration of publication also requires the manufacturers that import second grade products to write a second grade quality report for review

II. What are the new regulations on import II?

first of all, according to the previous regulations of relevant departments, import II generally goes to the local commodity inspection department for filing after being approved by the relevant provincial departments to issue import license documents to the foreign trade and Economic Cooperation Department, and then asks the commodity inspection department to open the box for inspection after arrival. On July 19, 2003, the General Administration of quality supervision, inspection and quarantine and the public office of the Ministry of Commerce jointly issued the notice on the connection between the filing of imported used mechanical and electrical products and the handling of import licensing (AQSIQ [20 special note: the loading methods of the two experimental machines are also different) 03]279. On August 18 of the same year, the General Administration of quality supervision, inspection and Quarantine issued the provisions on the inspection and supervision procedures for imported used mechanical and electrical products (order 53). After these two documents came into force on October 1st, 2003, the approval procedures for import II were increased and the approval time was extended. First, from filing with the local "quality inspection bureau" after the approval of import license in the past to filing and review before the approval of import license, the filing and review shall take at least 1 week. If the filing and review fail, the import license formalities cannot be handled; The second is that the two offset printing machines with import license documents issued by the Ministry of commerce need to be filed with the provincial and national quality inspection bureaus before they can go through the import license formalities with the Ministry of Commerce. The third is that the quality inspection bureau shall determine whether to carry out pre inspection on import I within 5 working days. If pre inspection is required before shipment, it will prolong the time for handling import formalities and increase some expenses. (it is understood that the imported second-hand printing equipment generally does not need to go abroad for pre inspection)

secondly, on January 14, 2004, the Ministry of Commerce and the General Administration of Customs issued the notice of the Ministry of Commerce and the General Administration of Customs on adjusting the management methods of some mechanical and electrical products, which adjusted the level of import licenses issued to some mechanical and electrical products. Among the projects listed in Item 1 of the document that are issued import licenses by the local and departmental mechanical and electrical products offices, only the flat printing machines for textile are issued import licenses by the provincial and ministerial mechanical and electrical offices. In other words, the issuance of import license for imported printing equipment is still in accordance with the previous provisions. The second item of the document clearly points out that the import license of the old (second-hand) sheet fed offset press and other non sheet fed offset press (Note: that is, all kinds of old offset press) is still issued by the Ministry of Commerce

attachment: summary of tariff and comprehensive tax rate of imported main printing equipment in 2004

commodity tax No. commodity name 2003 tax rate 2004 tax rate comprehensive tax rate 2710.19.91 lubricant 6%

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