论文部分内容阅读
根据《中华人民共和国反倾销条例》的规定,国务院关税税则委员会决定对原产于美国、日本、韩国的进口非色散位移单模光纤征收反倾销税,征税时间自2005年1月1日起,期限为5年。根据中华人民共和国商务部2004年第96号公告(详见附件1),现就有关问题公告如下: 一、自2005年1月1日起,对申报进口原产于美国、日本、韩国的非色散位移单模光纤(海关商品编号:90011000,范围仅包括G652系列非色散位移单模光纤,不包括该税号下的其他型号的光纤以及光导纤维束和光缆),除按现行规定征收法定关税外,还应区别不同的供货厂商,按照本公告附件2所列的适用税率和下述公式征收反倾销税,并按下述公式计征进口环节增值税。
According to the “Anti-Dumping Regulations of the People’s Republic of China”, the Customs Tariff Commission of the State Council decided to impose anti-dumping duties on imported non-dispersion-displaced single-mode optical fibers originating in the United States, Japan, and South Korea. The period of taxation began on January 1, 2005. For 5 years. According to the Announcement No. 96 of 2004 of the Ministry of Commerce of the People’s Republic of China (see Annex 1 for details), the relevant issues are announced as follows: 1. From January 1, 2005 onwards, the declaration of imports from the United States, Japan, and Korea Dispersion-shifted single-mode fiber (Customs article number: 90011000, scope only includes G652 series non-dispersive displacement single-mode fiber, excluding other types of optical fibers and optical fiber bundles and optical cables under this tariff line), except for statutory tariffs imposed in accordance with current regulations In addition, different suppliers should be distinguished. Anti-dumping duties should be levied in accordance with the applicable tax rates listed in Appendix 2 of this bulletin and the following formula. Import value-added tax should be calculated according to the following formula.