Xinhua News Agency, Beijing, April 26th (Reporter Shen Cheng, Zou Duowei) The Ninth Session of the 14th the National People’s Congress Standing Committee (NPCSC) voted on the 26th and passed the tariff law, which will take effect on December 1st, 2024.
Tariff is a kind of tax levied by the customs in the import and export process, which takes import and export goods and imported articles as the tax targets. In recent years, there have been new situations and changes in the field of tariffs, and it is necessary to formulate laws on the basis of summing up the experience of implementing the current system.
As a special tariff law formulated by our country, the tariff law keeps the current tariff system basically stable and the tax burden level generally unchanged, and improves the current system and relevant policy contents and rises to law. The tariff law consists of seven chapters, including general provisions, tax items and tax rates, tax payable, tax preferences and special circumstances, tariff collection, collection management, legal responsibilities and supplementary provisions.
Li Xuhong, vice president of Beijing National Accounting Institute, said that the introduction of the tariff law is a concrete manifestation of the implementation of the statutory principle of taxation, which will provide a more solid institutional guarantee for maintaining the import and export order, standardizing the collection and payment of tariffs, and protecting the legitimate rights and interests of taxpayers, and is of great significance for promoting high-level opening up and creating a market-oriented and legalized international business environment.
With the enactment of the tariff law, 13 of the 18 current taxes in China have enacted laws, and tax legislation has made a further progress.
Li Xuhong said that accelerating the pace of tax legislation is an inevitable requirement for building a government ruled by law and promoting a comprehensive rule of law. It is of positive significance for optimizing the tax business environment and giving full play to the key role of taxation in promoting the modernization of state governance.