近日，国务院关税税则委员会公布了我国2013年关税实施方案，对进出口关税进行了部分调整，将税目总数由2012年的8194个增至8238个，税目增加了44个。有网友疑惑：税目增加是不是征收关税的商品范围扩大了？相关企业税负会不会相应增加？这与“结构性减税”矛盾吗？对此，本报“求证”栏目记者采访了有关部门和专家。

recently,Promulgated by the state council tariffs commission in China in 2013 tariff implementation plan,Of import and export tariff on the part of the adjustment,The total number of items from 8194 to 8238 in 2012,Tax items added to 44.Netizens doubt:Tax items if increase tariffs to expand the range of commodities?Related enterprise tax burden will be increased accordingly?This and"Structural tax cuts"Contradiction??this,This newspaper"verification"Column reporters interviewed the relevant departments and experts.

　　税种和征税商品增加了吗？

Increased taxes and levies goods?

　　【回应】 并未增加新税种，新增税目原来在关税征收范围内其他税目下，单列为新税目是为企业进出口贸易提供便利

[In response to] Do not add new taxes,New items original within the scope of duties levied under other categories,Separate for the new items for import and export trade enterprises to provide convenient

　　进出口关税税目增加了44个，是不是关税征收的产品范围扩大了？

Import and export tariff tax items added to 44,The product scope is duties levied expanded?

　　财政部关税司有关负责人说，此次新增加44个税目，既不是增加了新的税种，也没有扩大产品的征税范围。44个税目所涉及的商品，并不是扩大征税范围的“新商品”，而是原来就已在关税征收范围内的“老商品”，只不过以前这些商品是列在其他税目下，这次把它们单列为新的税目，为企业开展进出口贸易提供便利。

The ministry of finance tariff department related person in charge said,The new increase 44 taxable items,Neither added new taxes,Also does not have expanded the scope of the product.44 taxable items involved in the commodities,Is not enlarge the range of taxation"New goods",But it is within the scope of duties levied"The old goods",Just before the goods is listed under other categories,This time to separate them for the new items,Provide convenience for the enterprise to carry out import and export trade.

　　中国社科院财经战略研究院财政研究室主任杨志勇解释说，进出口税则税目是指关税应税商品名称及相对应的编码，也就是进出口商品在海关报关单上的名称和税号。税则税目的设置，是建立在科学、系统的国际贸易商品分类体系上的。

Institute of Chinese academy of social sciences financial strategic financial research center director YangZhiYong explained,Import tariff tax items refers to the tariff taxable goods name and the corresponding code,That is the name of the import and export goods in the customs declaration form and grows.Tariff tax items,Is based on science/The international trade on the commodity classification system of the system.

　　据介绍，税目的增减，主要是出于社会经济发展、科技进步、产业结构调整和加强进出口管理的需要。有的商品一开始在国际贸易中没有，是随着科技进步后来出现的新产品，就需要增列税目来认定它的“身份”。

According to introducing,Categories of increase or decrease,Is mainly due to social and economic development/The progress of science and technology/The needs of the adjustment of industrial structure and strengthen the administration of import and export.Some goods in international trade at the beginning,Is along with the progress of science and technology and the new product,Will need to increase the list of items to consider it"identity".

　　还有些一般的普通商品一开始贸易量很小，可以和同类产品放在一个税目下管理；后来这些产品贸易量变大了，或者对社会的重要程度增加了，就可以增加税目把它们单列出来，作为重点来加强管理。比如，这次调整增加的生物杀虫剂、垃圾焚烧炉等税目，就是因为这类产品社会需求在增加，对保护生态环境的重要性也在提高。

Some general ordinary goods at the beginning of the volume is small,Can and similar products in a tax items under management;Later these products trade quantitative change,Or to the society's important degree increased,Can increase tax items single them out,As the key to strengthen management.Such as,The adjustment of the increase of biological pesticides/Garbage incinerator tax items, etc,Because this kind of product social demand is increasing,On the importance of protecting the ecological environment is improved.

　　进出口企业税负增加了吗？

Import and export enterprise tax burden increase?

　　【回应】 税目多少与税负增减完全是两码事；这次税目调整不涉及税率变化，企业税负不会增加

[In response to] How much tax items and tax increase or decrease completely can be very different things;The adjusted tax items does not involve tax rate changes,Enterprise tax burden does not increase

　　“认为税目增加会增加企业税负，这是对关税不太了解的人一种想当然的推测，实际上是对税目调整的误读。”杨志勇说，税目的多少与税负增减完全是两码事。

"Think more tax items will increase enterprise tax burden,Don't know this is the duty of a person a kind of take it for granted,In fact is the misreading of adjusted tax items."YangZhiYong said,Tax items and how many of the tax burden is increase or decrease.

　　财政部关税司有关负责人表示：“影响税负的主要因素是税率的变化。这次商品的税目调整不涉及税率变化，商品的进口税率在税目调整前后是一样的，所以不会增加企业的税负。”

The ministry of finance tariff department related person in charge said:"The main factors influencing the tax is the tax rate changes.The adjusted tax items of goods does not involve tax rate changes,Import tax rates on taxable items before and after the adjustment of the commodity is the same,So does not increase the tax burden of enterprises."

　　据了解，1992年，我国采用国际通用的《商品名称及编码协调制度》，税则税目设置更加科学化、精细化，税目总数从2208个增加至6250个。此后，我国每年都要对税则税目进行调整。历次调整后，税目逐年增加：2001年为7111个，2011年为7977个，2012年为8194个，2013年增至8238个。

It is understood,In 1992,,Using the international general in China[Name of commodity and coding coordinate system],Tariff tax items set up more scientific/fine,Total tax items increased from 2208 to 6250.Since then,In China every year to tariffs adjusted tax items.All previous adjusted,Tax increases year by year:In 2001 to 7111,In 2011 to 7977,In 2012 to 8194,In 2013 to 8238.

　　然而，在税目逐年增加的同时，我国关税总水平却在逐年降低。自2001年加入“世贸”以来，我国认真履行承诺，逐年降低关税税率。至2010年1月1日，我国的降税承诺全部履行完毕，关税总水平由2001年的15.3%降至目前的9.8%，远低于发展中国家的平均水平。

However,,In increasing tax items at the same time,China's general tariff level is reduced year by year.Since 2001, to join us"The world trade"since,In our country serious promise,Reduce the tariff rate year by year.Until January 1, 2010,All the tax reduction commitment to our country,General tariff level from 15.3% in 2001 to the current 9.8%,Is far lower than the average level of developing countries.

　　关税调整的原则是什么？

What is the principle of tariff adjustment?

　　【回应】出口关税主要针对“两高一资”产品，进口关税平均税率比最惠国税率还低，有利于促进消费、改善民生

[In response to]Export tariff is aimed at"Two tall information"The product,Average import tariff rate is lower than MFN rates,Promote consumption/Improve people's livelihood

　　“与2012年相比，2013年出口关税的调整主要是两个方面：一是取消了焦炭、萤石、锌、锰、金属硅等产品的出口关税；二是适当延长化肥淡季税率适用时间，并降低了化肥淡季出口关税税率。”关税司负责人说，“我国出口关税的征收，主要是针对高耗能、高污染和资源型产品，目的是保护国内资源和环境，促进节能减排，对优化产业结构也起到了积极的促进作用。”

"Compared with 2012,In 2013, the adjustment of the export tariff is mainly two aspects:It is cancelled the coke/fluorite/zinc/manganese/Silicon metal and other products of export tariffs;2 it is to extend fertilizer off-season tax rate applicable to time,And reduce the fertilizer off-season export tariff rates."Customs department person in charge said,"China's export duties,Mainly is aims at will/High pollution and resource based products,Purpose is to protect domestic resources and the environment,To promote energy conservation and emission reduction,To optimize industrial structure also has played a positive role in promoting."

　　“与此同时，我国对780多种进口商品实施暂定税率，既包括能源资源型商品和先进技术设备、关键零部件，也有调味品、特殊配方婴幼儿奶粉等与人民群众密切相关的生活用品。这些商品平均税率约为4.4%，与这些商品的最惠国税率相比，平均优惠幅度达到50%以上。”该负责人表示。

"At the same time,Temporary tariff rate for more than 780 kinds of imported goods in China,Both energy resources products and advanced technology equipment/Key parts,Also have condiment/Special infant formula milk powder and so on with the masses closely related articles for daily use.These goods are tax rate is about 4.4% on average,Compared with the MFN rates of these goods,An average of more than 50% discount."The person in charge said.

　　杨志勇认为，调整进口关税，需要综合考虑国内经济社会发展和宏观调控的需要。降低先进技术设备和关键零部件的进口关税，可以解决国内经济发展中的急难问题，并带动国内相关技术和产品的研发，促进产业结构的升级。而对一些进口的生活用品、医疗用品实施较低的税率，则有利于促进消费、改善民生，提高人民生活水平。

YangZhiYong think,Adjust the import tariff,Need to comprehensive consideration of the domestic economic and social development and the needs of the macroeconomic regulation and control.Reduce the advanced technology equipment and key parts of import tariffs,Can solve the trouble problem in the development of domestic economy,And promote the domestic correlation technology and product development,Promote the upgrading of industrial structure.For some articles for daily use import/Medical supplies the lower tariff rate,Is beneficial to promote the consumption/Improve people's livelihood,Improve people's living standards.

　　以医疗用品和消费品为例，心脏起搏器、血管支架的最惠国税率为4%，2013年的暂定税率降到2%；人用疫苗、血清的最惠国税率为3%，暂定税率为0；供婴幼儿食用的零售包装食品最惠国税率是15%，暂定税率降到5%；特殊配方婴幼儿奶粉最惠国税率为20%，暂定税率为5%；单反相机和普通相机的镜头最惠国税率是15%，暂定税率降至4%。

In the case of medical products and consumer goods,Cardiac pacemaker/Stents of MFN rates of 4%,The temporary tariff rate to 2% in 2013;People use vaccine/Serum MFN rates of 3%,Temporary tariff rate is zero;For infant food retail food packaging MFN rates is 15%,Temporary tariff rate down to 5%;Special infant formula milk powder MFN rates of 20%,Temporary tariff rate is 5%;SLR cameras and ordinary camera lens MFN rates is 15%,Temporary tariff rate fell to 4%.

　　“从整个2013年关税方案来看，无论是出口还是进口商品，涉及的关税调整都是以减税为主的，基本上没有增税项目。关税调整的方向和目标，与我国实施的结构性减税政策是一致的。”这位负责人强调。

"From the point of the tariff scheme in 2013,Both export and import goods,Involved in the tariffs are taxes for the sake of the adjustment,Basically there is no tax increases.Tariffs to adjust the direction and goals,With China's implementation of structural tax cuts is consistent."The person in charge.

　　据介绍，2002—2005年间，我国进行了4次较大幅度的降税，关税总水平从15.3%降至9.9%。自2010年我国降税承诺全部履行完毕后，每年都会根据实际情况对关税实施方案进行微调。调整的内容都是根据我国经济社会发展的需要，在听取了部门、企业提出的建议后，经过相关领域专家的充分论证，最后由国务院税则委员会讨论通过，并经国务院批准实施的。

According to introducing,2002-2005,In the four significantly lower taxes,General tariff level from 15.3% to 9.9%.Since 2010, China's tax commitment to perform after all,Every year to fine-tune tariff implementation plan according to actual situation.The adjustment of the content is according to the needs of China's economic and social development,After hearing the department/After the enterprise put forward suggestion,Through the relevant experts in the field of fully demonstrated,Finally, by the state council tariff commission for discussion and approval,And by the state council for approval.