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 manufacturers, their sales have increased at a rate of 15% to 30% every year, and the production and sales rate has reached more than 95% Some companies that produce offset presses have a production and sales rate of 100%. At the same time, the import of printing equipment has also increased substantially. Every year, more than 1,000 sets of various printing equipment are imported. With the import of spare parts, the annual import volume reaches more than 1 billion US dollars. However, in the past two years, due to the substantial appreciation of the euro, comparing the beginning of 2004 with the beginning of 2002, the euro has appreciated by more than 40%. Therefore, the prices of the three famous brand offset presses of Roland, KBA and Heidelberg produced in Germany have also increased significantly. Take a folio four-color sheetfed offset press as an example, the price has increased by about 300,000 US dollars in two years; Japanese-made offset presses are also quietly rising, and the price of a folio four-color offset press is in the middle of two years. It has also risen by US $ 100,000-200,000. Therefore, many manufacturers have set their sights on buying foreign mobile phones, especially those used in Europe. However, some manufacturers do not understand the relevant policies and regulations of the country on the import of second-hand mobile phones, and some do not know what procedures are required to import second-hand mobile phones, so they go abroad for inspection, negotiation, and ordering. Conform to relevant national policies, unable to enter the customs, wasting time and inspection expenses in vain; Some import second mobile phones through abnormal channels, and are punished by customs, quality inspection, industry and commerce, taxation and other relevant departments after entering, resulting in significant economic loss. At present, how to import second mobile phones? What are the country's regulations on the introduction of second mobile phones? What are the changes in recent policy regulations? What issues should be paid attention to when importing second mobile phones? Here I will introduce you one by one for your reference. 1. What are the national regulations on importing second mobile phones? In order to develop high and new technology, and also to prohibit foreign industrial waste from entering our country, the state is relatively strict about imported second-hand equipment. The specific regulations are: 1. Cannot enjoy tax-free preferential policies The General Administration of Customs, the State Planning Commission, the State Economic and Trade Commission, and the Ministry of Finance jointly issued the tax [2000] 620 document "Domestic Investment Projects are not subject to tax-free imports of goods catalog" in the twelfth provision "all second-hand electromechanical equipment" No tax exemption. However, the new sheet-fed offset printing presses with a door speed greater than 15,000 sheets / hour and the new web offset presses with a rotational speed greater than 60,000 sheets / hour are exempt from tax. Therefore, the price difference between the new tax-free offset printing machine and the non-tax-free second mobile phone is not as great as in the past. Importing the new offset printing machine will not pose any risks. Importing the second mobile phone will take certain risks. For this reason, companies planning to buy second-hand machines have to think twice. Therefore, in recent years, the number of imported second mobile phones in our country has decreased significantly compared with previous years. Most of those who have come in come through abnormal channels. 2. Second mobile phone tax amount According to regulations, all imported offset presses are subject to a comprehensive tax of 28.7%, but the second mobile phone has a problem with equipment valuation. According to the regulations of the Department of Mechanical and Electrical Engineering of the Ministry of Commerce, the tax on the second mobile phone shall be taxed at 60% of the price of the new machine. For example, the new machine equivalent to this second mobile phone is 1 million US dollars, then this second mobile phone is subject to customs duties and value-added tax at the amount of 600,000 US dollars. So one cannot help asking whether 60% of the "era" of the new machine is used for taxation? There is no clear regulation, so the taxation is not clear, it is not easy to unify, and many variables will appear. 3. Solicit opinions from industry authorities Taking imported second-hand offset printing presses as an example, in addition to going through the formalities of approval for the purchase of new machines, before the Ministry of Commerce issues an import license, the Ministry of Commerce must send a request letter to the General Administration of Press and Publication to solicit opinions and decide whether to permit import. In order to facilitate the development of high-tech printing in China, the General Administration of Press and Publication has made some necessary regulations for the import of second-hand printing equipment. In principle, it allows the import of second-hand equipment with a production date within ten years. The General Administration of Press and Publication also requires manufacturers of imported second mobile phones to write a quality report of second mobile phones for review. 2. What are the new regulations for importing second mobile phones? First of all, according to the regulations of the relevant departments in the past, the general import of second-hand mobile phones has been approved by the relevant provincial departments to be issued to the foreign trade and economic cooperation department to issue import license documents, and then filed with the local commodity inspection department. On July 19, 2003, the General Administration of Quality Supervision, Inspection and Quarantine and the General Office of the Ministry of Commerce jointly issued the document No. [2003] 279 of the Quality Inspection Office on the connection between the filing of imported old mechanical and electrical products and the processing of import permits. "Notice", the General Administration of Quality Supervision, Inspection and Quarantine on August 18 of the same year issued the 53rd Order Imported Electrical and Mechanical Products Inspection and Supervision Procedures. After these two documents came into effect on October 1, 2003, the examination and approval procedures for imported second mobile phones were increased, and the examination and approval time was lengthened. The first is to go to the local “Quality Inspection Bureau†for filing and review before the import license is approved, and the filing review takes at least 1 week. If the filing review fails, the import licensing procedures cannot be processed; The second mobile phone issued by the Ministry of Commerce, such as an offset press, needs to be filed with the provincial and national quality inspection bureaus before it can go through the import licensing formalities with the Ministry of Commerce. The third is that the quality inspection bureau determines whether to import one within 5 working days. The mobile phone is pre-shipped before shipment. If pre-inspection is required before shipment, this will extend the time for import formalities and increase expenses. (It is understood that imported second-hand printing equipment generally does not require pre-exit inspection). Secondly, on January 14, 2004, the Ministry of Commerce and the General Administration of Customs issued the document "Notice of the Ministry of Commerce and the General Administration of Customs on Adjusting the Management Methods of Some Electromechanical Products", which made a decision on the level of import permits issued to some mechanical and electrical products. Factory adjustment. From the items listed in the first item of the document, the import licenses issued by the local and departmental electromechanical product offices are the only flat screen printing machines for textiles that belong to the provincial and ministerial electromechanical offices. In other words, the issuance of import licenses for imported printing equipment still follows the previous regulations. The second item of the document clearly states that the import licenses for old (second-hand) sheet-fed offset presses and other non-fed sheet-fed offset presses (note: that is, various old offset presses) are still subject to Issued by the Ministry of Commerce. Attachment: Summary of customs duties and comprehensive tax rates for major printing equipment imported in 2004 Explanation; 1 January 1, 2004, the General Administration of Customs announced the "2004 Import and Export Tariff of the People's Republic of China". There were 7475 goods tax headings in 9 imports, an increase of 30 over 2005. Among them, there are hundreds of goods tax items related to the printing industry. Now find out dozens of representative printing equipment tax items and summary summary of tariff rates and comprehensive tax rates in 2005 and 2004 for your reference. 2 The advanced electronic color separation machine and plate-making camera are not printing equipment. The country did not include it in the tax items for imported printing equipment in 2004, so I will add it here. 3. The comprehensive tax rate in the table is the price of the imported goods after customs duties are multiplied by the value-added tax rate of 17%. 3. How to choose to import the second mobile phone Imported second-hand mobile phones are sold from abroad to the country, which involves outbound inspections, application for import procedures, purchase of foreign exchange, long-distance transportation, customs supervision and other complex issues. It cannot be as convenient as buying new domestic machines and second-hand and third-hand mobile phones. Importing second-hand mobile phones is another risky job. Therefore, enterprises importing second-hand mobile phones must study carefully, consider them thoroughly, unify their thinking, and make decisions. Soil should consider the following points: 1. According to the actual situation of the factory, product requirements, financing capacity, the model, specifications, performance, quality standards and price of the machine are raised. 2. Choose a machine supplier with good reputation, technical strength and economic strength, so that the second mobile phone can be safely shipped to its destination, installed and put into production, and has a half-year warranty period to ensure the supply of spare parts. 3. Carefully inspect the machine's production date, factory number, number of prints, whether there is damage, whether the operation is stable, the sound is normal, whether the overprint is accurate, whether the image has bars, and the speed should also be more than 10,000 sheets / hour. 4. Prepare some tools and technical means that can check the quality and performance of the machine for on-site inspection. Such as carrying a magnifying glass, density meter, making a solid or flat screen, etc., to check the accuracy of machine overprinting, whether the dots are clear and thick, and whether the image has bars. 4. How to go through the formalities of importing the second mobile phone To handle the formalities of importing second mobile phones, I will elaborate on the article "Procedures for Importing Second Mobile Phones and Issues to Be Noted", which was recently published in "China Printing". Please pay attention. Since the State Administration of Quality Supervision, Inspection and Quarantine and the Ministry of Commerce jointly issued documents last year, some new procedures have been added for the import of second mobile phones. Dumbbell Bench,Incline Dumbbell Bench,Dumbbell Flat Bench,Dumbbell Stool NINGBO CHEN WEI SUPPLY CHAIN MANAGEMENT CO.,LTD , https://www.nbchenweifurniture.com
Problems that should be paid attention to the current two mobile phones
Commodity tax number commodity name 2003 tax rate 2004 tax rate comprehensive tax rate 2710.19.91 lubricating oil 6% 6% 24% 2710.19. 92 lubricating oil 6% 6% 24% 321 5 .11.00 black printing ink 8.2% 6.5% 24.6% 321 5.19 .00 Other printing inks 8.2% 6.5% 24.6% 3701.30.21 Laser imagesetter 4.5 yuan / thousand square meters 4.5 yuan / square meter 3701.30.22 PS version 3.9 yuan / thousand squares not 2.9 yuan / thousand square meters 3701.50.29 unexposed Photographic film 6.8 yuan / thousand square meters 6 8 yuan / thousand square meters 801.00.00 Rolled into a piece of newsprint 8.5% 8.5% 26.945% 4808.55.00 offset paper 5% 5% 22 .85% 4802.69.90 writing paper 5% 5 % 22.85% 4804.11.00 Kraft paper (unbleached) 7% 5% 22.85% 4804.31.00 Thin kraft paper (≤1 50 g / m2) 4.6% 2% l 9.34% 4805.11.00 Corrugated paper 7.5% 7.5% 25.775% 4807.00. 00 Composite cardboard 7.5% 7.5% 25.775% 4810.13..00 Rolled coated paper 7% 5% 22.85% 4810.14.00.10 Rolled coated paper 7% 5% 22.85% 4810.31.10 Whiteboard white cardboard 7% 5% 22.85% 4813.10.00 Cigarette paper 20% 13.8% 33.146% 8482. 91.00 Bearing 8% 8% 26.36% 8482.99.00 Bearing parts 6% 6% 24% 8484.10.00 Seal 8% 8% 26.36% 8484.20.00.11 Corrosion-resistant shaft seal 8% 8% 26.36% 8484.20.00.90 Other mechanical seals 8% 8% 26.36% 8539.49.00 Ultraviolet infrared lamp 8% 8% 26.36% 9006.10 .10 Electronic color separation machine 12% 12% 31.04% 9006.10.90 Plate-making photography 10% 10% 28.7%