According to the China-ASEAN Free Trade Area Agreement on Trade in Goods and the Dispute Settlement Mechanism Agreement (hereinafter referred to as the Agreement) signed by the Chinese government and the 10 ASEAN countries, since July 2005, Malaysia, Singapore, Thailand, Indonesia, The six ASEAN countries in the Philippines and Vietnam have reduced the import and export tariffs on some machinery products, which provides an opportunity for China's exports of machinery products. Relevant enterprises can choose products that have advantages in China and ASEAN tax reduction and more. When exporting, you should pay attention to fill out and obtain the certificate of origin before you can enjoy tax reduction and exemption. Chinese machinery enterprises can apply for the certificate of origin at the AQSIQ and its local inspection and quarantine bureaus.
At the same time, domestic enterprises should make full use of the ASEAN channel to import raw materials, machinery and equipment, machinery or electronic components and accessories imported from other countries or regions under the same quality conditions, and consider importing from ASEAN. Because the tariffs imported from ASEAN are low, and the transportation distance is short and the cost is small, the production cost can be reduced. Foreign trade companies should make full use of this business opportunity to develop trade with ASEAN.
Tax reduction of 214 kinds of mechanical products by industry:
11 kinds of agricultural machinery industry: tractors (including crawler type, wheel type), walking tractors, drive axles with differentials for tractors, combine harvesters and other harvesters, animal feed preparation machines, wind turbines, agricultural products drying The tax rate (hereinafter referred to as the agreed tax rate) jointly implemented by the free trade zone is 5%, which is 3-4 percentage points lower than the current tax rate of 8% to 9% in China. There are four types of internal combustion engine industry: marine gasoline engines, biogas engines and other gasoline engines. The agreed tax rate is 2 to 3 percentage points lower than the current tax rate in China. 8 kinds of construction machinery industry: concrete pump, internal combustion forklift and parts, concrete or mortar mixing machine, mineral and asphalt mixing machine, stabilized soil paver and other pavers, etc., the agreed tax rate is 5%, which is more common than the current tax rate in China. 2 to 3 percentage points lower.
11 kinds of instrumentation industry: telescopes and parts, magnifying glasses, range finder, theodolite, level meter, gas analyzer, metal material testing machine, mechanical parts balance testing machine and test bench, etc. The agreement tax rate is mostly 5%, which is higher than the current tax rate in China. It is generally 2 to 3 percentage points lower.
11 kinds of cultural office equipment industry: camera (excluding digital camera) and color film printing equipment, the agreed tax rate is 20%, which is 5 percentage points lower than the current tax rate of 25% in China; movie camera and projector, slide projector, film processing equipment, agreement The tax rate is 10%, which is 4% lower than China's current tax rate of 14%; the projector's agreed tax rate is 15%, which is 3 percentage points lower than China's current tax rate of 18%.
There are 33 kinds of petrochemical general machinery industry: pump, compressor, fan and its parts, valve and dryer agreement tax rate are 5%, 2~4 percentage points lower than the current tax rate in China; oxygen machine agreement tax rate is 10%, than China The current tax rate is 2~3 percentage points lower; the filtration and purification equipment, the office small offset printing machine and the coiling letterpress printing machine have an agreed tax rate of 10%, which is 2~5 percentage points lower than the current tax rate in China.
18 kinds of heavy mining machinery industry: slab continuous casting machine, cold and hot rolling mill, fixed and reduced diameter rolling mill, the agreed tax rate is 10%, 2 percentage points lower than the current national tax rate of 12%; metal rolls and metal For rolling mill parts, the agreed tax rate is 5%, which is 3~3.4 percentage points lower than the current national tax rate of 8.4% and 8%; the agreed rate of sponge iron rotary kiln parts and coke oven parts is 5%, which is lower than the current national rate of 7%. Percentage points.
39 kinds of machine tool industry: divided into 3 kinds of cases, 1. Machining center and CNC horizontal lathe, drilling machine, boring machine, boring and milling machine, lifting table milling machine, surface grinder, cylindrical grinding machine, gear processing machine, electric machine tool, forging Or stamping machine tools, straightening machine tools, bending machine tools, shearing machine tools, punching machine tools, the agreed tax rate is 5%, 4.7 percentage points lower than the current national tax rate of 9.7%. Second, non-CNC lathes, milling machines, grinding machines, broaching machines, sawing machines, forging or stamping machine tools, the agreed tax rate is 10%, 2 percentage points lower than the current national tax rate of 12%. Third, tools, fixtures, indexing heads and other machine tool accessories, metal forming machine parts, micrometers, calipers and gauges, the agreed tax rate is 5%, 1 to 3 percentage points lower than the current tax rate in China.
38 kinds of electrical industry: more than 350 MW steam turbines, turbines and parts, 350 megavolt-ampere alternator, the agreed tax rate is 5%, 1 percentage point lower than the current tax rate in China; AC and DC motor, 375 kW or more Motors, AC motors, 750 kVA and below alternators, fuses, automatic Circuit Breakers above 1000V, etc., the agreement tax rate is 10%, 2~4 percentage points lower than the current tax rate in China; switches, transformers, motors, For parts of circuit protection devices below 1000V, the agreed tax rate is 5%, which is 2 to 4 percentage points lower than the current tax rate in China.
There are 23 kinds of mechanical basic parts industry: the agreement rate of hydraulic parts and pneumatic components is 10%, which is 2-4 percentage points lower than the current tax rate in China. Bearings, molds and seals, the agreed tax rate is 5%, which is 3 percentage points lower than the current tax rate in China.
There are three types of food packaging machinery industry: cement filling machines, beverages and liquid food canning equipment, etc. The agreed tax rate is 10%, which is 2 percentage points lower than the current tax rate in China.
There are two types of automobile industry: the non-road dump truck uses the differential drive axle and the short-distance cargo motor vehicle and the platform tractor. The agreed tax rate is 5%, which is 1-3 percentage points lower than the current tax rate in China.
Attention should be paid to monitoring the situation of imported mechanical products from ASEAN.
It is worth noting that due to the reduction of China's import tariffs on ASEAN, it is also necessary to understand the situation of importing machinery products from ASEAN, analyze the possible impact on domestic enterprises, and take timely measures. In order to prevent some commodities from being re-exported without substantial processing in ASEAN and affecting the development of relevant enterprises in China, relevant government departments need to strengthen supervision and management. According to the agreement, machinery products imported from ASEAN must be processed in major processes in ASEAN countries and added value of more than 40%. At present, China's customs has already levied taxes at the agreed rate based on the certificate of origin issued by the designated institutions of the six ASEAN countries.
The authenticity of this information has not been confirmed by the international electrical network, for your reference only.
At the same time, domestic enterprises should make full use of the ASEAN channel to import raw materials, machinery and equipment, machinery or electronic components and accessories imported from other countries or regions under the same quality conditions, and consider importing from ASEAN. Because the tariffs imported from ASEAN are low, and the transportation distance is short and the cost is small, the production cost can be reduced. Foreign trade companies should make full use of this business opportunity to develop trade with ASEAN.
Tax reduction of 214 kinds of mechanical products by industry:
11 kinds of agricultural machinery industry: tractors (including crawler type, wheel type), walking tractors, drive axles with differentials for tractors, combine harvesters and other harvesters, animal feed preparation machines, wind turbines, agricultural products drying The tax rate (hereinafter referred to as the agreed tax rate) jointly implemented by the free trade zone is 5%, which is 3-4 percentage points lower than the current tax rate of 8% to 9% in China. There are four types of internal combustion engine industry: marine gasoline engines, biogas engines and other gasoline engines. The agreed tax rate is 2 to 3 percentage points lower than the current tax rate in China. 8 kinds of construction machinery industry: concrete pump, internal combustion forklift and parts, concrete or mortar mixing machine, mineral and asphalt mixing machine, stabilized soil paver and other pavers, etc., the agreed tax rate is 5%, which is more common than the current tax rate in China. 2 to 3 percentage points lower.
11 kinds of instrumentation industry: telescopes and parts, magnifying glasses, range finder, theodolite, level meter, gas analyzer, metal material testing machine, mechanical parts balance testing machine and test bench, etc. The agreement tax rate is mostly 5%, which is higher than the current tax rate in China. It is generally 2 to 3 percentage points lower.
11 kinds of cultural office equipment industry: camera (excluding digital camera) and color film printing equipment, the agreed tax rate is 20%, which is 5 percentage points lower than the current tax rate of 25% in China; movie camera and projector, slide projector, film processing equipment, agreement The tax rate is 10%, which is 4% lower than China's current tax rate of 14%; the projector's agreed tax rate is 15%, which is 3 percentage points lower than China's current tax rate of 18%.
There are 33 kinds of petrochemical general machinery industry: pump, compressor, fan and its parts, valve and dryer agreement tax rate are 5%, 2~4 percentage points lower than the current tax rate in China; oxygen machine agreement tax rate is 10%, than China The current tax rate is 2~3 percentage points lower; the filtration and purification equipment, the office small offset printing machine and the coiling letterpress printing machine have an agreed tax rate of 10%, which is 2~5 percentage points lower than the current tax rate in China.
18 kinds of heavy mining machinery industry: slab continuous casting machine, cold and hot rolling mill, fixed and reduced diameter rolling mill, the agreed tax rate is 10%, 2 percentage points lower than the current national tax rate of 12%; metal rolls and metal For rolling mill parts, the agreed tax rate is 5%, which is 3~3.4 percentage points lower than the current national tax rate of 8.4% and 8%; the agreed rate of sponge iron rotary kiln parts and coke oven parts is 5%, which is lower than the current national rate of 7%. Percentage points.
39 kinds of machine tool industry: divided into 3 kinds of cases, 1. Machining center and CNC horizontal lathe, drilling machine, boring machine, boring and milling machine, lifting table milling machine, surface grinder, cylindrical grinding machine, gear processing machine, electric machine tool, forging Or stamping machine tools, straightening machine tools, bending machine tools, shearing machine tools, punching machine tools, the agreed tax rate is 5%, 4.7 percentage points lower than the current national tax rate of 9.7%. Second, non-CNC lathes, milling machines, grinding machines, broaching machines, sawing machines, forging or stamping machine tools, the agreed tax rate is 10%, 2 percentage points lower than the current national tax rate of 12%. Third, tools, fixtures, indexing heads and other machine tool accessories, metal forming machine parts, micrometers, calipers and gauges, the agreed tax rate is 5%, 1 to 3 percentage points lower than the current tax rate in China.
38 kinds of electrical industry: more than 350 MW steam turbines, turbines and parts, 350 megavolt-ampere alternator, the agreed tax rate is 5%, 1 percentage point lower than the current tax rate in China; AC and DC motor, 375 kW or more Motors, AC motors, 750 kVA and below alternators, fuses, automatic Circuit Breakers above 1000V, etc., the agreement tax rate is 10%, 2~4 percentage points lower than the current tax rate in China; switches, transformers, motors, For parts of circuit protection devices below 1000V, the agreed tax rate is 5%, which is 2 to 4 percentage points lower than the current tax rate in China.
There are 23 kinds of mechanical basic parts industry: the agreement rate of hydraulic parts and pneumatic components is 10%, which is 2-4 percentage points lower than the current tax rate in China. Bearings, molds and seals, the agreed tax rate is 5%, which is 3 percentage points lower than the current tax rate in China.
There are three types of food packaging machinery industry: cement filling machines, beverages and liquid food canning equipment, etc. The agreed tax rate is 10%, which is 2 percentage points lower than the current tax rate in China.
There are two types of automobile industry: the non-road dump truck uses the differential drive axle and the short-distance cargo motor vehicle and the platform tractor. The agreed tax rate is 5%, which is 1-3 percentage points lower than the current tax rate in China.
Attention should be paid to monitoring the situation of imported mechanical products from ASEAN.
It is worth noting that due to the reduction of China's import tariffs on ASEAN, it is also necessary to understand the situation of importing machinery products from ASEAN, analyze the possible impact on domestic enterprises, and take timely measures. In order to prevent some commodities from being re-exported without substantial processing in ASEAN and affecting the development of relevant enterprises in China, relevant government departments need to strengthen supervision and management. According to the agreement, machinery products imported from ASEAN must be processed in major processes in ASEAN countries and added value of more than 40%. At present, China's customs has already levied taxes at the agreed rate based on the certificate of origin issued by the designated institutions of the six ASEAN countries.
The authenticity of this information has not been confirmed by the international electrical network, for your reference only.
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