Value-added tax and consumption tax on imported goods are levied by the customs, which are different from those in domestic links. Therefore, it is specifically stated here that the "value-added tax and consumption tax collected by the customs" are not subject to urban maintenance and construction tax and education surcharge.
So there is no need to levy these additional taxes.
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I just want to put this problem on the table. After a long period of investigation, I found that there is a saying that "the customs only collects the main tax on imported products, and the relevant additional tax is collected by the tax bureau" ... Are there any relevant laws, regulations and rules, and can you explain them in detail? Thank you!
One answer after another.
Nine. tax reduction and exemption
(1) Consumption tax and value-added tax levied by the customs on imported products are not levied on urban maintenance and construction tax.
(two) the taxpayer is approved to reduce or exempt consumption tax, value-added tax and business tax, and the urban maintenance and construction tax is reduced or exempted accordingly. When going through the tax refund procedures for consumption tax, value-added tax and business tax, we should also go through the tax refund procedures for urban maintenance and construction tax. [Excerpted from Jiangsu Provincial Taxation Bureau 1985, May 17, Su Shui San [85] 14]
(three) if the "three taxes" are levied first and then refunded, unless otherwise stipulated, the additional urban maintenance and construction tax and education fee for the "three taxes" will not be refunded (refunded). [Excerpted from State Taxation Administration of The People's Republic of China Order [2005] No.72 of the Ministry of Finance of People's Republic of China (PRC) on May 25, 2005]
(4) If the export products are refunded consumption tax and value-added tax, the paid urban maintenance and construction tax will not be refunded.
(5) Urban maintenance and construction tax is based on consumption tax, value-added tax and business tax, which are levied at the same time and should not be reduced or exempted.
(6) The urban maintenance and construction tax that is reduced or exempted according to laws and regulations, and the tax that has been collected at the time of invoicing is higher than the urban maintenance and construction tax rate stipulated by laws and regulations, and will be refunded in the next collection period.
(1) Consumption tax and value-added tax levied by the customs on imported products are not levied on urban maintenance and construction tax.
The subject of this sentence is "consumption tax and value-added tax levied by the customs on imported products" You can simplify this subject to "XX tax".
It becomes = = = = = =“XX tax ",and no urban maintenance and construction tax is levied.
You said that "the customs only collects the main tax on imported products, and the relevant additional tax is collected by the tax bureau". This sentence distinguishes the taxation responsibilities of the customs and the tax bureau. It just means that if there is additional tax, it will be levied by the tax bureau, not that "the consumption tax and value-added tax levied by the customs on imported products will be levied by the tax bureau on urban maintenance and construction."
Whether to levy additional tax is decided by the tax bureau. He can levy it, but he can also stipulate that this tax should be reduced or exempted.