关税属于行为税吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	关税属于行为税吗
释义	法律主观：关税是指国家授权海关对出入关境的货物和物品征收的一种税。关税在各国一般属于国家最高行政单位。中国海关指定税率的高级税种，对于对外贸易发达的国家而言，关税往往是国家税收乃至国家财政的主要收入。关税的征税基础是关税完税价格。进口货物以海关审定的成交价值为基础的到岸价格为关税完税价格;出口货物以该货物销售与境外的离岸价格减去出口税后，经过海关审查确定的价格为完税价格。关税应税额的计算公式为：应纳税额=关税完税价格×适用税率。
随便看	居住证变更地址以上的积分还算吗单位变更了怎么申请居住证积分办理积分续办居住证流程居住证积分续办期限居住证地址没换影响办积分嘛 -法律知识居住证变更地址以上的积分还算吗 -法律知识人才摇号的标准是什么昆山人才编码购房是什么意思 -刑事附带民事赔偿昆山人才购房编码申请流程昆山人才编码购房是什么意思 -刑事附带民事赔偿人才摇号的标准是什么？人才摇号的标准是什么南京人才房新规定深圳人才房摇号规则青岛共有产权房申请条件七类人才青岛共有产权房申请条件七类人才 -法律知识人才引进落户能申请青岛住房补贴吗？青岛人才引进购房优惠规定？青岛本科生住房补贴申请对象申请条件？人才引进落户能申请青岛住房补贴？居住地变更居住证要更换吗? 深圳人才房摇号规则人才落户可以买房吗住宅小区里开麻将馆扰民应该向哪个部门投诉？开发民宿需要什么部门审批 crime of misprision of treason crime of mistreatment of prisoners of war crime of mitigating sentences without proper reason crime of murder crime of neglect of duty crime of neglect of duty in military service crime of negligently causing a fire crime of negligently causing a serious accident crime of obscene performances crime of obstructing president or member of constitutional organs crime of obstructing the performance of duties crime of obtaining information about spent convictions crime of organizing a jailbreak crime of organizing a mass prison raid crime of organizing a terroristic gang crime of organizing or leading a counter-revolutionary group crime of organizing others to engage in prostitution crime of organizing the broadcasting of pornographic audio-visual products crime of passion crime of perjury crime of personal conditions crime of pillage crime of pillage, cruelly injuring or slaughtering, against population in area of military operations crime of pillaging or slaughtering innocent residents in war zones crime of piracy

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