General trade and processing trade is a relative of the trade, that enter the customs territory of unilateral or unilateral output of the customs territory of the import and export trade, the trading of goods sold is given the normal business of unilateral trade import and export goods. General trade import and export goods is a kind of goods under customs supervision. "Customs Law" stipulates that when the entry and exit of goods or means of transport, the consignee or consignor or his agent must request to the entry and exit port customs declaration, inspection certificates and documents required to accept the officers reported to their goods and means of transport the inspection, according to the law to pay customs duties and other taxes collected by the Customs, before approval by the Customs clearance of goods and means of transport.
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No. 2
一般贸易
General trade and processing trade is a relative of the trade, that enter the customs territory of unilateral or unilateral output of the customs territory of the import and export trade, the trading of goods sold is given the normal business of unilateral trade import and export goods. General trade import and export goods is a kind of goods under customs supervision. "Customs Law" stipulates that when the entry and exit of goods or means of transport, the consignee or consignor or his agent must request to the entry and exit port customs declaration, inspection certificates and documents required to accept the officers reported to their goods and means of transport the inspection, according to the law to pay customs duties and other taxes collected by the Customs, before approval by the Customs clearance of goods and means of transport. The time of import goods of general trade import and export control system can handle the normal customs procedures, then it is the general import and export goods; also enjoy certain tax reduction or exemption, tax reduction and exemption in accordance with specific regulatory system for customs procedures, then it is a specific waiver tax goods; also be approved by the Customs bonded, bonded monitoring system in accordance with customs formalities, then it is bonded goods. What general trade General trade, processing trade, compensation trade, trade agreements, border trade; Bilateral trade, multilateral trade, entrepot trade, transit trade. Imports and exports, may involve more than one kind of trade. Compensation trade and transit cargo into there must be a Therefore, both imports and export trade. Calculation of general trade (1) The formula is: Current Tax payable = output tax + domestic goods, exports of goods fob × current RMB exchange premium × tax rate - the amount of current all the input tax Current Yingtuishuie = FOB price of export goods of RMB exchange premium × tax rate × (2) The above formulas for instructions: ① Input tax includes all current domestic purchasing materials, utilities, allowing the deduction of transportation costs, current value-added tax collected by customs and other tax rules deductible input tax. ② foreign exchange premium of RMB financial system should be determined under the two approaches, the State announced the beginning of the day or premium end of the month the average price premium. Once calculated, the enterprise in a tax year shall not be changed. ③ the actual sales revenue and export business of goods to submit it, foreign exchange rates recorded in the verification form is inconsistent, the tax authorities in accordance with a large amount of tax, recorded in the export of goods on the amount of tax declarations. ④ tax liability is less than zero, the carry forward of tax credit payable under the tax.
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Accounting Wikipedia
General trade and processing trade is a relative of the trade, that enter the customs territory of unilateral or unilateral output of the customs territory of the import and export trade, the trading of goods sold is given the normal business of unilateral trade import and export goods. General trade import and export goods is a kind of goods under customs supervision. "Customs Law" stipulates that when the entry and exit of goods or means of transport, the consignee or consignor or his agent must request to the entry and exit port customs declaration, inspection certificates and documents required to accept the officers reported to their goods and means of transport the inspection, according to the law to pay customs duties and other taxes collected by the Customs, before approval by the Customs clearance of goods and means of transport. Processing Trade
