外贸专栏:如何计算水果进口税金?
文/上海欧恒进出口有限公司总经理 黄仙华
不同水果的关税税率不同,最惠国税率从10%~30%不等,新鲜水果属于未经复杂加工的农产品,适用13%的增值税。因此进口关税和增值税的计算方式如下:
关税 = CIF × 关税税率
增值税 =(CIF+关税)× 增值税税率
关税+增值税 = CIF × 关税税率 +(CIF+关税)× 增值税税率
= CIF×(关税税率 + 增值税税率 + 关税税率 × 增值税税率)
综合税率 =(关税税率 + 增值税税率 + 关税税率 × 增值税税率)
关税+增值税 = CIF × 综合税率
CIF = CNF × (1+0.3%) = (FOB + 运费)× (1+0.3%)
部分水果的最惠国关税税率表及综合税率:
品名 |
关税税率 |
增值税税率 |
综合税率 |
苹果 樱桃 李子 |
10% |
13% |
24.30% |
柠檬 橙 |
11% |
13% |
25.43% |
葡萄柚 柑橘 |
12% |
13% |
26.56% |
葡萄 |
13% |
13% |
27.69% |
芒果 |
15% |
13% |
29.95% |
猕猴桃 |
20% |
13% |
35.60% |
鳄梨 |
25% |
13% |
41.25% |
蓝莓 |
30% |
13% |
46.90% |
当出口国与中国签订有自由贸易协定等贸易协议时,适用协定关税税率,目前与中国签订自由贸易协定的国家和地区有:
东盟:已实现全面零关税
台湾:允许进口的23种水果中除梨(亚洲梨12%,啤梨10%)之外的22种水果零关税
其他签订自由贸易协定国家税率逐年降低,2014年关税减让状况如下表:
智利 |
秘鲁 |
新西兰 |
巴基斯坦 |
哥斯达黎加 |
|
苹果 |
1% |
--- |
0% |
--- |
--- |
葡萄 |
1.3% |
1.3% |
0% |
--- |
--- |
蓝莓 |
3% |
0% |
--- |
--- |
--- |
猕猴桃 |
2% |
--- |
4.4% |
--- |
--- |
李子 |
0% |
--- |
0% |
--- |
--- |
樱桃 |
0% |
--- |
0% |
--- |
--- |
橙 |
1.1% |
4.1% |
2.4% |
0% |
--- |
柠檬 |
1.1% |
4.1% |
2.4% |
0% |
--- |
桔 |
1.2% |
4.5% |
2.7% |
0% |
--- |
柚 |
1.2% |
6% |
--- |
0% |
--- |
梨 |
--- |
--- |
0% |
--- |
--- |
梅 |
--- |
--- |
0% |
--- |
--- |
鳄梨 |
2.5% |
0% |
--- |
--- |
--- |
香蕉 |
--- |
--- |
--- |
--- |
7.3% |
芒果 |
--- |
--- |
--- |
0% |
--- |
黄仙华(Kurt Huang)是上海欧恒进出口有限公司总经理,具有多年进口水果报关经验。
