Tariff refers to the tax collected from importers and exporters by the customs established by the government when import and export commodities pass through the customs territory of a country. On March 7, 1985, the State Council promulgated the Regulations on Import and Export Tariffs of the People's Republic of China. On January 22nd, 1987, the 19th meeting of the 6th the NPC Standing Committee passed the Customs Law of the People's Republic of China, the fifth chapter of which is Tariff. In November, 23, the State Council revised and issued the Import and Export Tariff Regulations of the People's Republic of China according to the Customs Law. As a specific implementation method, the Measures for the Administration of Taxation on Import and Export Goods of the People's Republic of China was deliberated and adopted on December 15, 24, and came into force on March 1, 25. "217 tariff adjustment plan" has been considered and adopted by the seventh plenary session of the State Council Customs Tariff Commission, and submitted to the State Council for approval, and will be implemented as of January 1, 217.

Xie Xuren: Since China's accession to the World Trade Organization at the end of 21, China has earnestly fulfilled its commitment to reduce taxes after its accession to the WTO, and the overall tariff level has dropped from 15.3% in 21 to 9.8% in 27. From January 1, 28, China will further reduce the import tariffs on 45 tax items such as fresh strawberries and terephthalic acid. Due to the small reduction of tax rate and the number of tax items, it has little impact on the general tariff level, and the general tariff level in 28 is still 9.8%. Among them, the average tax rate of agricultural products is still 15.2%, and the average tax rate of industrial products has dropped from 8.95% to 8.92%. After this tax reduction, China has basically fulfilled its duty of tax reduction promised after joining the WTO, except for a few years of tax reduction for individual commodities.

The tariff adjustment in p>28 must serve the overall situation of thoroughly implementing Scientific Outlook on Development and promoting the sound and rapid development of the national economy. It must be conducive to changing the mode of economic development, effectively allocating resources and protecting the environment, coordinating domestic development and opening up, optimizing the structure of import and export trade, and promoting trade balance. At the same time, we should continue to fulfill the duty of tariff concession promised by China after its accession to the WTO, adjust the most-favored-nation tax rate, and arrange the agreed tax rate and preferential tax rate according to the relevant trade or tariff preferential agreements signed by China and the spirit of relevant decisions of the State Council. Strengthen the macro-control function of tariffs

First of all, in order to support the development of agriculture and rural economy and promote the construction of a new socialist countryside, a lower provisional import tax rate is imposed on agricultural means of production, such as feed and pesticide intermediates, as well as agricultural machinery and equipment and parts such as cotton pickers and dairy processors. At the same time, in order to meet the needs of domestic agricultural production fertilizers, seasonal export tariffs will continue to be imposed on the export of urea, diammonium hydrogen phosphate and other fertilizers next year.

Secondly, in order to encourage enterprises to innovate independently, promote the development of high-tech industries and advanced manufacturing industries, and push the industrial chain to extend to core products, a lower provisional import tax rate will be imposed on some raw materials of electronic, chemical and information technology products, key equipment and parts that are conducive to the introduction and popularization of new technologies. At the same time, the export tariffs on high-tech ferrovanadium, high-purity nickel and copper were cancelled or reduced.

Third, from the perspective of building a resource-saving and environment-friendly society, protecting the mineral resources that are in short supply in China, supporting circular economy, and achieving the goal of energy conservation and emission reduction, we will continue to implement a low provisional import tax rate on energy resources products such as fuel oil, electrolytic copper, rare metals, basic raw materials such as glycerol and naphtha, and key parts of wind power equipment and other equipment and parts that are beneficial to environmental protection; We will continue to implement the provisional export tax rate for energy resources products such as coal, crude oil and metal ore, and introduce or increase export tariffs for products with high energy consumption and great environmental impact such as wood pulp, coke, ferroalloy, billet and some steel products.