常见进出口海关监管货物关税的一般计征  

The General Plan Impose Tariffs of Common Import and Export Goods under Customs Supervision

作　　者：林国[1] 

机构地区：[1]福州外语外贸学院,福建福州350018

出　　处：《陇东学院学报》2012年第3期44-46,共3页Journal of Longdong University

摘　　要：海关监管货物①包括一般进出口货物,特定减免税货物,保税货物,暂准进出境货物,过境、转运、通运货物,以及其他尚未办结海关手续的进出境货物.对不同种类的常见海关监管货物关税计征进行系统的、具体的阐述,可以使关税的计征更清晰、更容易掌握.The goods under customs supervision consists of general import and export goods,specific tax relief goods,bonded goods,provisional import and export goods,transit,transshipment and through-shipment goods,and other goods which are not yet gone through customs procedures.The collection is clear and easy to master,if the description of the impose tariffs about common import and export goods under customs supervision is specific and systematic.

关 键 词：海关监管货物 关税 计征 

分 类 号：F812.42[经济管理—财政学]