Current two mobile phones should pay attention to the problem
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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 are growing at a rate of 15% to 30% per year, and the production and sales rate is over 95%. Some companies that produce offset presses have a production and sales rate of 100%. At the same time, imported printing equipment is also growing substantially. Each year, more than 1,000 printing equipments are imported, and imported spare parts are imported. The annual import volume is more than 1 billion US dollars. However, in the past two years, due to the significant appreciation of the euro, the euro has appreciated by more than 40% in comparison with the beginning of 2002 and the beginning of 2002. Therefore, the prices of the three famous brand offset presses produced in Germany, such as Roland, KBA and Heidelberg, have also increased significantly. Taking a four-color sheetfed offset press as an example, the price has increased by about $300,000 in two years; the offset presses made in Japan are also quietly rising, and the price of a single sheet of paper off the four-color offset press is two years. It also rose by $100,000 to $200,000. Therefore, many manufacturers have turned their attention to the purchase of two foreign mobile phones, especially in Europe to produce two mobile phones used in Europe. However, some manufacturers do not understand the relevant policies and regulations of the state on the import of second mobile phones. Some do not know what procedures to be carried out for importing the second mobile phones. They will go abroad for inspection, negotiation, ordering, etc., when they go through the import formalities after returning to China, they find out that they are not In line with the relevant national policies, it is impossible to enter the customs, which wastes time and inspection expenses; others import two mobile phones through abnormal channels. After entering, they are punished by customs, quality inspection, industry and commerce, taxation and other relevant departments, resulting in major economics. loss.
At present, how to import the second mobile phone? What are the regulations for the introduction of the second mobile phone in the country? What changes have been made in the recent policy regulations? What issues should be paid attention to when importing the second mobile phone? Here I will introduce you one by one for your reference.
First, What are the regulations for the import of second mobile phones?
In order to develop high-tech, but also to prohibit foreign industrial waste from entering China, the state is stricter on the import of second-hand equipment. The specific regulations are:
1. Can't enjoy tax exemption policy
The Twelfth Item of the Notice of the General Administration of Customs, the State Planning Commission, the State Economic and Trade Commission, and the Ministry of Finance jointly issued the Document [2000] 620 document "Inventory Catalogue of Domestic Investment Projects Not Exempted from Taxation", "All Used Electrical and Mechanical Equipment" No tax exemption. The new offset press with a current door opening speed of more than 15,000 sheets/hour and the new web offset press with a speed of more than 60,000 sheets/hour are tax-free. Therefore, the price gap between the new duty-free offset printing machine and the non-tax-free second mobile phone is not as great as the import of a new offset printing machine. The import of the second mobile phone will take certain risks. Companies that want to buy used machines for this purpose have to think twice. Therefore, in recent years, the number of imported two mobile phones in China has decreased significantly compared to the past few years. Most of the people who have come in are coming in through abnormal channels.
2. Second mobile phone tax amount
According to the regulations, all imported offset presses are subject to a comprehensive tax of 28.7%, but the second mobile phone has a problem of equipment valuation. According to the regulations of the Electrical and Mechanical Department of the Ministry of Commerce, the tax on the second mobile phone is taxed at 60% of the new machine price. For example, if the new machine equivalent to this second mobile phone is $1 million, then the second mobile phone will impose tariffs and value-added tax on the amount of 600,000 US dollars. Then people can't help but ask which 60% of the new machines are taxed. This is not clearly defined. Therefore, the taxation is not clear, it is not easy to unify, and there will be many variables.
3. Seek advice from industry authorities
Take the imported second-hand offset printing machine as an example. In addition to the approval procedures for purchasing new machines, before the Ministry of Commerce issues an import license, the Ministry of Commerce must send a letter of advice to the press and publication department of the industry department 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 on imported second-hand printing equipment. In principle, it is allowed to import used equipment with a production date of less than ten years.
The General Administration of Press and Publication also requested that manufacturers of imported two mobile phones write a color report of the second mobile phone for review.
Second, what are the new regulations for importing two mobile phones?
First of all, according to the regulations of the relevant departments in the past, the general import two mobile phones are approved by the relevant departments of the province to issue the import license documents to the foreign trade and economic cooperation department, and then go to the local commodity inspection department for the record. After the goods arrive, please ask the commodity inspection department to open the box for inspection. On July 19, 2003, the General Administration of Quality Supervision, Inspection and Quarantine and the Public Office of the Ministry of Commerce jointly issued the Document No. [2003] No. 279 of the Quality Inspection Office, on the connection between the filing of imported mechanical and electrical products and the handling of the import of Xuchang. The Notice of the State Administration of Quality Supervision, Inspection and Quarantine on August 18 of the same year issued the Regulations on the Inspection and Supervision Procedures for the Importation of Used Electrical and Mechanical Products by Order No. 53. After the implementation of these two documents on October 1, 2003, the importation of the second mobile phone increased the approval procedures and lengthened the approval time. First, after approval by the past import license, the local “Quality Inspection Bureau” will be turned into a record review before the approval of the import license. The record review will take at least one week. If the record review is passed, the import license cannot be processed. The second mobile phone that issued the import license document by the Ministry of Commerce, such as offset printing press, needs to go to the provincial and national quality inspection bureaus for filing, in order to go to the Ministry of Commerce for import licensing procedures. Third, the quality inspection bureau will determine whether to import one within five working days. The mobile phone carries out pre-shipment pre-inspection. If pre-inspection is required before shipment, this will extend the time for import procedures and increase expenses. (It is understood that imported second-hand printing equipment generally does not require pre-departure inspection).
Secondly, on January 14, 2004, the Ministry of Commerce and the General Administration of Customs issued the "Notice of the Ministry of Commerce and the General Administration of Customs on Adjusting the Management Methods of Some Mechanical and Electrical Products", and issued the level of the import of some mechanical and electrical products to the license of the Xumachi. Factory adjustment. Among the items listed in the first item of the document, the import license issued by the local and departmental mechanical and electrical products offices, only the textile flat screen printing machine belongs to the provincial and ministerial level mechanical and electrical office to issue import licenses. That is to say, the import license for imported printing equipment is still in accordance with the previous regulations. The second item of the document clearly states that the import license for the old (pre-owned) sheet-fed offset presses and other non-flat sheet-fed offset presses (note: various old offset presses) is still Issued by the Ministry of Commerce.
Attachment: Summary of tariffs and comprehensive tax rates for imported major printing equipment in 2004
Commodity tax number Product 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 Photographic Sheet 4.5 /m³ 4.5 /m³
3701.30.22 PS version 3.9 / m³ 2.9 / m³
3701.50.29 Unexposed photosensitive film 6.8 /m³ 6 8/ m³
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% 19.34%
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 Sheet of 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 UV infrared lamp 8% 8% 26.36%
9006.10.10 Electronic Color Separator 12% 12% 31.04%
9006.10.90 Plate making photography 10% 10% 28.7%
Explanation;:
1 On January 1, 2004, the General Administration of Customs announced the 2004 Import and Export Tariff of the People's Republic of China. Into 9, the number of goods tax has reached 7,475, an increase of 30 from 2005. Among them, there are hundreds of goods related to the printing industry. It is now a summary of dozens of representative printing equipment tax items and 2005, 2004 tariff rates and comprehensive tax rates for your reference.
2 The up-going electronic color separation machine and the plate-making camera are not printing equipment. The country did not include it in the taxation of imported printing equipment in 2004, and supplemented it here.
3. The comprehensive tax rate in the table is the price of the imported goods after the tariff has been levied, and multiplied by the 17% VAT rate.
Third, how to choose to import two mobile phones
The import of the second mobile phone is from abroad to the territory, involving exit inspections, handling import procedures, buying remittances, long-distance transportation, customs supervision and other complex issues, it is impossible to buy domestic new machines and second-hand, three-hand phones as convenient. Importing two mobile phones is also a risky job. Therefore, importing two mobile phone companies must seriously study, consider comprehensive, unify thinking and make decisions. The soil should consider the following points:
1. According to the actual situation of the factory, product requirements, financing ability, the model, specifications, performance, quality standards and machine price of the machine.
2. Choose a machine supplier with good reputation and technical strength and economic strength, so that the second mobile phone can be safely transported to the destination, installed and put into production, and has a half-year warranty period to ensure the supply of spare parts.
3. Carefully examine the machine's production date, factory number, number of prints, whether there is damage, whether the operation is stable, whether the sound is normal, whether the overprint is accurate, whether the image has bars or not, and the speed should reach 10,000 sheets/hour or more.
4. Prepare tools and techniques to check the quality and performance of the machine for on-site inspection. Such as carrying a magnifying glass, density meter, topping a real version or flat screen, etc., to detect the machine overprinting accuracy, whether the dots are clear and thick, and whether the image has bars or the like.
Fourth, how to handle the procedures for importing two mobile phones
The procedure for handling the import of the second mobile phone is due to the joint issue of the documents issued by the General Administration of Quality Supervision, Inspection and Quarantine and the Ministry of Commerce last year, which has added some new procedures for the import of the second mobile phone.