Reasons for paying these taxes:
1. Value-added tax is a tax levied on the value-added realized by units and individuals who sell goods or provide processing, repair and repair services and import goods.
2. Tariff refers to the tax collected from importers and exporters by the customs established by the government when import and export commodities pass through the customs territory of a country.
3. The taxpayers of consumption tax are the units and individuals that produce, entrust, retail and import taxable consumer goods as stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.
4. Education surcharge and urban maintenance and construction tax are additional taxes levied on units and individuals who pay value-added tax and consumption tax. Urban maintenance and construction tax is a tax levied on units and individuals engaged in industrial and commercial operations and paying consumption tax, value-added tax and business tax.
People's Republic of China (PRC) Customs Law
Article 60 Taxpayers of import and export goods shall pay taxes within 15 days from the date when the customs issues the tax payment form. Overdue payment, the customs shall collect late fees. If the taxpayer or guarantor fails to pay for more than three months, the customs may take the following compulsory measures with the approval of the Customs Commissioner directly under it or his authorized subordinate customs Commissioner:
(1) notify its banks or other financial institutions in writing to withhold taxes from its deposits;
(2) Selling taxable goods according to law, and using the sales proceeds to offset the tax;
(3) Seizing or selling goods or other property whose value is equivalent to the tax payable according to law, and using the proceeds from the sale to offset the tax.
When the customs takes compulsory measures, the overdue fines unpaid by the taxpayers and guarantors listed in the preceding paragraph shall be enforced at the same time.
Taxpayers of inbound and outbound articles shall pay taxes before the articles are released.