How much is the direct parcel tax in Japan?
1. At present, the import tax rate * * * is set to four grades, namely 10%, 20%, 30% and 50%. Articles subject to the first tax rate of 10% mainly include books, newspapers, periodicals, educational films, slides, original audio tapes, video tapes, gold and silver and their products, food and beverages, etc. Articles subject to the second-rate tax rate of 20% mainly include textiles and their finished products, cameras, camcorders, digital cameras and other electrical appliances, cameras, bicycles, clocks and watches (including accessories and accessories); Articles subject to the third tax rate of 30% are golf balls, golf equipment and high-grade watches (watches with duty-paid price exceeding RMB 10000); Articles subject to the four-level 50% tax rate are cigarettes, alcohol and cosmetics.
2. Among the 27 commodities, the tax rates of four commodities were reduced: leather clothing and accessories from 20% to 10%, cameras and accessories from 20% to 10%, computers and peripheral equipment from 20% to 10%, and other commodities from 20% to/kloc-.
3. According to Announcement No.43 of the General Administration of Customs (20 10), if an individual mails imported articles, the customs shall collect import tax according to law, but if the amount of import tax payable is below RMB 50 yuan (including 50 yuan), the customs shall exempt it. If you send it as personal belongings, you shouldn't be taxed. Just mark "gift" on the package 4. The import tax threshold is different. First, inbound resident passengers carry articles for their own use obtained abroad, with a total value of less than 5,000 yuan (including 5,000 yuan, the same below); If the articles carried by non-resident passengers intend to stay in China for their own use, and the total value is less than 2000 yuan (including 2000 yuan, the same below), the customs will release them duty-free, and the single variety is limited to self-use and reasonable quantity. However, tobacco products, alcoholic products and 20 kinds of commodities that should be taxed according to state regulations shall be handled in accordance with relevant regulations. Second, if the import duty payable for mailing imported articles exceeds RMB in 50 yuan, it shall be taxed in full according to the value of the goods.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.