1、中华人民共和国海关进出口关税税款计算方法本书所列计算方法是根据中华人民共和国关税条例、中华人民共和国增值税暂行条例及中华人民共和国消费税暂行条例编制的。为便于使用，现将有关问题说明如下：一、所称进口税包括进口关税、进口环节增值税（简称增值税卜进口环节消费税（简称消费税）,其中消费税仅对少数商品征收；出口税只含出口关税一项。二、关税税率分为优惠关税税率和普通关税税率。凡原产地属于与我国签 定有贸易协定的国家商品，其进口关税税率，使用优惠关税税率，否则使 用普通关税税率。三、税款计算公式进口关税税额=到岸价格X进口关税税率出口关税税额=（离岸价格/（1 +出口税税率）X出口关税税率增值税税额=（到
2、岸价+进口关税额+消费税额）X增值税税率从价消费税税额=（到岸价+关税额）/ （1-消费税税率）X消费税税率从量消费税税额=应征消费税的商品数量X消费税单位税额The Calculation methods in this book is compiled in accordance with Regulations on Customs Tariff of the Peoples Republic of China provisional Regulation on Value-added Tax of the Peoples Republic of China and Provisiona
3、l Regulations on Consumption Tax of the Peoples Republic of China.For the convenience of usage, relevant explanations are listed below:1. Import tax we mean consists of import customs duty (ICD),value-add tax (VAT),and consumption tax (CT) among which CT is levied on a few items of goods. Export tax
4、 consists of only export customs duty (ECD).2. Import customs duty rates we mean fall into general duty rates and preferential duty rates. The preferential duty rates apply to goods originally produced or manufactured in countries with which the Peoples Republic of China has concluded trading agreem
5、ent. Otherwise, the general duty rates will be applied.3. Calculation formulae for tax collectionICD = (GIF value) ICEXateICD = (FOB value / (1 + ECD rate) ECD rateVAT= (GIF value + ICD + CT)VAT向eAd Valorem CT= (GIF value + ICD)/ (1-CT rate) CT rate x Specific CT = Quantity of goodsunit CT 的te其中，从量消
6、费税商品计量单位的换算标准（按体积净重计）如下: 啤酒1吨=988升黄酒1吨=962升汽油1吨=1388升柴油1吨=1176升进口税额=进口关税+增值税+消费税=（进口关税率+消费税率+增值税率+进口关税率x增值税率）/ （1-消费税 税率）X到岸价=常数X到岸价四、为便于计算进口税额，本书编制了进口税计税系数表，其使用方法举例如下：（一）“系数表1”适用于应征消费税税率不为。税率的商品。鉴于此类商品法定增值税率均为 17% ,因此在本书中查出该商品的关税税率和消费税税 率后，在“表 1”内找出这两个税率交叉栏内的常数，用进口货物的到岸 价乘以该常数，即为应纳进口税额。例如，进口烟草制的卷烟，
7、到岸价格为10000元人民币，优惠关税税率为150%,消费税税率为 45%,增值税税率为17%,查“表1”内关税“150” 一栏及消费税“ 45” 一栏交叉处，即为它的常数 4.3182o用到岸价格乘以该常数，即10000X4.3182=43182,为上述卷烟应纳进口税额。Note: The following is the conversion table of measurements of goods on which specific consumption tax is levied (net bulk)Beer 1 ton = 988 litresGasoline 1 ton =
8、1388 litresMillet wine 1 ton = 962 litresDiesel 1 ton = 1176 litresTotal Import Tax = ICD+V AT+CT =(ICD rate +CT rate + ICD rate VAT rateCIF value/ (1-CT rate)=Coefficient CIFX/alue4. To facilitate easy calculation, we compiled tables of import tax coefficients for reference. The following are the e
9、xemplary usage methods:(1)The Table of Import Tax Coefficient (Consumption Taxes Applicable) applies to goods on which the consumption tax is levied. In view of the statutory V AT rate is 17% for all goods in this table, the user may first find the duty rate and consumption tax rate of a particular
10、type of goods in the table, then find the coefficient where those two rates meet in the table. The import tax payable equals the coefficient times the GIF value.Taking cigarette made of imported tobacco for example, we presume that its GIF value is RMB 10000 with preferential duty rate 150%,consumpt
11、ion tax rate 45%,and VAT rate 17%. Referring to this table, the coefficient 4.3182 can be found at the crossing point of above-mentioned cigarette is the coefficient times the GIF value, that is 10000 4.3182=48182.（二）“系数表2”适用于消费税税率不为 0的进口商品。首先在本书中查出 该商品的关税税率和增值税税率，然后在“表2”内找出这两个税率的交叉栏内的常数，用进口货物的到岸价乘以
12、该常数即为应纳进口税额。例如，进口玻璃制眼镜片，其到岸价格为 10000元人民币，优惠关税税率 为50%,增值税税率为17%,然后，查“表 2”关税“ 50” 一栏及增值税 “17” 一栏交叉处，即为它的常数0.7550。用到岸价格乘以该常数，即10000X0.7550=7550,为上述进口玻璃制眼镜片应纳进口税额。五、对适用于暂定税率的商品，关税税率应用暂定关税税率。(2)The Table of Import Tax Coefficients (Consumption Taxes Not Applicable) applies to goods on which no consumptio
13、n tax is levied. The user may first find the duty rate and V AT rate of a particular type of goods in the table, then find the coefficient where those two rates meet in the table. The total import tax is the coefficient times the CIF value.Taking spectacle piece made of imported glass for example, w
14、e presume that is CIF value is RMB 10000 with preferential duty rate 50% and V AT rate 17%, Referring to this table, the co-efficient 0.7550 can be found at the crossing point of duty rate 50 and V AT rate 45,The total import tax payable is the coefficient times the CIF value, that is,10000 0.7550 =
15、7550.5. As for as goods on which Interim Duty Rate is applicable, ICD rate is no other than Interim Duty Rate.合同管理制度1范围本标准规定了龙腾公司合同管理工作的管理机构、职责、合同的授权委托、洽谈、承办、会签、订阅、履行和变更、终止及争议处理和合同管理的处罚、奖励;本标准适用于龙腾公司项目建设期间的各类合同管理工作，厂内各类合同的管理，厂内所属各具法人资格的部门，参照本标准执行。2规范性引用中华人民共和国合同法4.6 工程技术部：专职合同管理员及材料、燃料供应部兼职合同管理员履行以下
16、职责:龙腾公司合同管理办法4.6.1在主任领导下，做好本部门负责的各项合同的管理工作，负责保管-法人授权委托书”3定义、符号、缩略语4.6.2 签订合同时，检查对方的有关证件，对合同文本内容依照法规进行检查，检查合同标的数量、金额、日期、地点、质量要求、安全责任、违约责任是否明确，并提出补充及修改意见。重大问题应及时向有关领导报告，提出解决方案;4职责4.6.3 对专业对口的合同统一编号、登记、建立台帐，分类整理归档。对合同承办部门提供相关法规咨询和日常协作服务工作;4.6.4工程技术部专职合同管理员负责收集整理各类合同，建立合同统计台帐，并负责4.1 总经理：龙腾公司经营管理的法定代表人。负
17、责对厂内各类合同管理工作实行统一领导。以法人代表名义或授权委托他人签订各类合法合同，并对电厂负责。4.2 工程部：是发电厂建设施工安装等工程合同签订管理部门；负责签订管理基建、安装、人工技术的工程合同。4.3 经营部：是合同签订管理部门，负责管理设备、材料、物资的订购合同。4.5 合同管理部门履行以下职责:4.5.1 建立健全合同管理办法并逐步完善规范;4.5.2 参与合同的洽谈、起草、审查、签约、变更、解除以及合同的签证、公证、调解、诉讼等活动，全程跟踪和检查合同的履行质量;4.5.3 审查、登记合同对方单位代表资格及单位资质，包括营业执照、经营范围、技术装备、信誉、越区域经营许可等证件及履约能力（必要时要求对方提供担保），检查合同的履行情况;4.5.4 保管法人代表授权委托书、合同专用章，并按编号归口使用;4.5.5 建立合同管理台帐，对合同文本资料进行编号统计管理;4.5.6 组织对法规、制度的学习和贯彻执行，定期向有关领导和部门报告工作;4.5.7 在总经理领导下，做好合同管理的其他工作,5 5.5.1
