Classification of duty
一、It can be divided into normal tariff and special tariff based on different objects. 1. normal tariff include import duty , export duty and transit duty （1）import duty: it is the duty for import goods. It has normal duty and add duty. Normal duty is levied according to the statutory tax rate. Except that, others are add duties. After we country joint into WTO, the statutory tax rate is adjusted from 1,Jan.2002. The total number of tariff increased to 7,316, of which 5,332 tariff have reduction in different level. import duty is the most important one among all duties. Many countries have cancelled export duty and transit duty, but still maintain import duty. （2）export duty: it is the duty for export goods. In the worldwide, most countries have cancelled it. In 2002, we country levy export duty for some goods which may influent national economy and people’s livelihood, totally have 36 kinds of tariff, of which 23 are implemented provisional tax rate, the rest are not levied. （3）Transit duty: it is the duty for goods which be transferred through our country , then to other countries. However, most countries have cancelled it, include our country. 2.special tariff is the duty for some special purpose , generally include: （1）Anti-dumping duties: a kind of tax for dumped import goods. （2）Countervailing duties: a kind of tax for goods which can gain bonuses and subsidies directly or indirectly. Our government states that we will levy special tax to those countries or regions who impose discriminatory tariffs or other types of discriminatory treatment to Chinese productions. 二、It can be divided into ad valorem tax, specific tax, compound tax and sliding tax based on different standards. 1．Ad valorem tax is used mostly. The standard is cargos amount or value; tax rate is the percentage of tax payable accounting for cargos amount or value; more amount, more tax. Ad valorem tax is calculated by cargos amount or value which accepted by customs multiplies the tax rate. Its advantages include fairness, clear and easy to implement. However, it is very hard for customs to estimate cargos amount or value because of different price of different varieties, specifications, quality of the same goods. At present, China's customs tariff criteria are ad valorem tax. 2．Cargos quantity, weight, volume, capacity are regarded as specific tax’s standard. unit of measurement of tax payable is tax rate. Its features : the tax payable is fixed which not be affected by cargos amount. It is calculated by cargos amount or value multiplies the tax rate. Its advantages include simple calculation, fast customs clearance, and inhibition of import of low-cost and deliberate hidden price goods. But we have low control over the tax because it can not be changed with the float of cargos price. At present, our country only levy specific tax to Crude oil, beer , film, etc. 3．compound tax also called complex tax, combines ad valorem tax and specific tax, changes with cargos price and quantity. To the same goods, we can levy some ad valorem tax and some specific tax. Or, when cargo price is higher than a price, we can impose ad valorem tax; on the contrary, we can impose compound tax. It include characteristics of ad valorem tax and specific tax. At present, our country only levy compound tax to VCRs, camcorders, digital cameras, etc. 4．sliding tax is calculated based on cargos price. Different price applies to different tax rate. The cargo price is higher, the tax rate is lower. Its feature: it can keep the demotic price of cargo which apply to sliding tax stable, not be affected by international price. At present, we only levy sliding tax to newspaper. 三、It can be divided into MFN tariff, agreements on tariff, preferential tariff and general tariff based on different countries. 1．MFN tariff apply to those cargos from members of WTO or those countries who have MNF agreements with our country. 2．agreements on tariff apply to those cargos from those countries who have Tariff preferences agreements with our country. 3．preferential tariff apply to those cargos from those countries who have preferential tariff agreements with our country. general tariff apply to cargos from those countries except above.