I. Tariff adjustment of electronic products
According to China's commitment to intervene in the world commercial organizations, since June 65438+1 October1day, 2005, China has implemented zero tariffs on all 256 news products. In 2008, China did not adjust the MFN tariff rate of other electronic products, but only adjusted the provisional import tax rate and tax items of departmental consumer electronic products, components of departmental electronic products and public raw materials; In accordance with the free trade zone peace talks between China and relevant countries, continue to implement and further reduce the agreed tax rate of departmental electronic products; According to the Closer Economic Partnership Arrangement between the Mainland, Hong Kong and Macao, zero tariffs will be imposed on electronic products originating from Hong Kong and nine provinces (regions) of Pan-Pearl River Delta that meet in Macao for the first time and have completed the approval of the scale of origin; Continue to do a good job in the customs verification of nine non-full tax items and zero tariffs.
Two. Provisional tax rate adjustment of departmental electronic products and public raw materials for electronic products
In order to promote scientific and technological progress, enterprise innovation and the extension of electronic product industrial chain to key products, in 2008, China added optical components of backlight module for TFT—LCD liquid crystal display production, cold cathode lamp tube for LCD backlight module, LCD glass substrate, ultrasonic cleaning and installation for flat panel display production, aluminum oxide, barium carbonate, strontium carbonate, zirconium silicate and other parts and raw materials for LCD glass production, and temporarily imposed import tariff rate; We will continue to carry out the current tentative plans for LCD panels, plasma imaging components, optical flat glass (thickness less than 0.7 mm), high strain point glass for plasma module production (strain point above 550 degrees Celsius), conductive glass, new industrial timely glass (flatness less than or equal to 65,438+0 microns), and parts and raw materials for flat display production such as silver electrode paste, dielectric paste, barrier paste and phosphor paste for plasma display panels. In addition, the provisional tax rate for the import of electronic products in 2008 was increased, such as license certificate (including software upgrade license and software user license, etc.). ), paper printed by active data processing equipment, contact image sensor (scanning head), thermal print head, tape broadcast video recorder, CD broadcast video recorder, radio and its combination machine parts.
In order to promote the layout adjustment of China's information industry, commercial balance and support the production of high-tech electronic products, since June 5438+1 October1day in 2008, China has further reduced the provisional import tariff rates of the following electronic products and public raw materials for electronic products in 2007, namely polysilicon and small micromotors for CD players (diameter less than 24 mm, power)
In order to promote the growth of information property production technology in China, from June 65438+10/October 65438 +0, 2008, China will continue to implement the current provisional tax rate for the following electronic products and electronic product production raw materials. The main products are: dry film of photoresist for printed circuit board manufacturing, coating for optical fiber, electrode paste (secondary components are silver, nickel or copper and inorganic solvent), epoxy resin with bromine content above 65,438+08% or imported CIF price above 3,800 USD/ton (if dissolved in solvent, the bromine content will be converted into pure epoxy resin), glass capillary tube for optical communication and low-light module, and positioning tube (such as glass capillary tube). CRT glass shell and its parts, copper foil for copper clad laminate and printed circuit board (thickness ≤0. 15 mm), computer indirect plate-making machinery, computer indirect plate-making machinery parts, electrostatic photosensitive multifunctional machine, inkjet printing equipment with width >: 60cm (adjacent to acquisition or active data processing equipment), and electrostatic photographic printing equipment with width >: 60cm (laser printer, Can be adjacent to the acquisition or active data processing equipment), active teller machine money dispenser, power not exceeding 0.5 W (cylindrical: diameter not exceeding 6 mm, height not oblate: diameter not exceeding 15mm, thickness not exceeding 5mm). The core of CD player does not use micro-motor and DC regulated power supply (power is less than 1000w).
The voltage stabilizing coefficient is less than 1/10000 (except mechanical parts listed in the ID number 847 1), semiconductor modules with converter function, microphones (microphones) and their brackets, single speakers and multi-speakers, flash memory recorders, other recording and playback devices using semiconductor media, other recording or playback equipment, cassette tape recorders or playback parts, and CD player core with recording function. Parts of other video signal recording or playback equipment, laser transceiver (laser head) of CD player, parts of laser transceiver of CD player, vehicle-mounted audio transponder or transmitter, other parts of sound recording or playback equipment, magnetic tape for playing back sound or image information, recording disc only for playing back sound information, airborne radar of aircraft, sound recording (playback) combination machine without external power supply, radio without external power supply, and other recording (playback). Audio synthesizer, radio with clock, other new industrialized radios, color TV parts (except plasma components and parts thereof), small buzzer with volume not exceeding 1 10dB, lighting source of color LCD projector, color data/graphic display tube (screen fluorescent spot spacing is less than 0.4mm), TV picture tube parts, other cathode ray tube parts, Rear projection TV display screen (including Fresnel lens screen, double lens screen and protective screen), optical elements of optical communication micro-light element (including thin film filter with working wavelength of 800 nm- 1700 nm, self-focusing lens and Faraday torsion plate), micro-lens for installing laser transceiver of CD player, lens of mass digital camera (except SLR camera), mirror armor of camcorder, etc.
Three, the department of electronic products and tax rate and preferential tax rate adjustment.
In order to expand bilateral and multilateral economic and trade cooperation and promote regional economic growth, in accordance with the China-ASEAN Free Trade Area Peace Talks, the China-Chile Free Trade Area Agreement, the China-Pakistan Free Trade Area Agreement and the Asia-Pacific Business Agreement, the agreed tax rate of electronic products imported from ASEAN 10 countries, Chile, Pakistan, South Korea, India, Sri Lanka, Bangladesh and other countries continues to be lower than the most-favored-nation tax rate, and electronic products with sectoral taxation targets are subject to the agreement. Under the framework of closer economic and trade relations between the mainland and Hong Kong and Macao, we will continue to implement zero tariffs on departmental electronic products originating in Hong Kong and Macao and having completed the approval of the scale of origin. We will continue to implement preferential tax rates for electronic products originating in 4 Southeast Asian countries such as Laos, 30 African countries such as Benin and 39 least developed countries such as Yemen.
Four, electronic products tariff adjustment department
According to the growing environment of electronic product production technology in China, in order to facilitate the formulation of property policies, tax policies and strengthen import and export management, and under the guidelines of appropriate objectives listed in the Harmonized System, in 2008, China has also adjusted and added copper clad laminate for printed circuits, button-type and cylindrical alkaline zinc-manganese primary batteries and batteries, new industrialized wired acquisition interface cards, wireless acquisition interface cards, wireless access fixed stations, antennas and parts of equipment listed in ID number 85 17, Bluetooth headsets, car audio repeaters or transmitters, unrecorded disks, unrecorded other optical media, unrecorded semiconductor smart cards, and ID number 847 1 Listed electronic products such as unrecorded media for machinery and other unrecorded media, compact fluorescent lamps (also known as energy-saving lamps), color filters, SLR camera lenses, and electronic universal testing machines. (Ding Xin, Economic System, Ministry of Information Industry, Bao Fusuo, Ministry of Economic Operation)