If I bought a laptop or desktop worth 20,000 yuan while traveling in the United States, do I need to pay tax when I return home? Why? -notebook

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The answer is that tax needs to be paid because of the existence of "China Customs Order No. 54".

The content is as follows

Announcement No. 54 of 2010 of the General Administration of Customs (Matters related to the inspection and release standards of luggage and items carried by inbound passengers)

In order to further enhance The transparency of customs law enforcement is to facilitate the entry and exit of passengers, clarify the tax and exemption regulations for inbound passengers’ luggage and items, standardize and unify customs inspection and release standards, and hereby announce the following relevant matters:

1. Inbound resident passengers carrying overseas The total value of imported items acquired for personal use is within 5,000 yuan (including 5,000 yuan); non-resident passengers carry imported items for personal use intended to be left in China, with a total value of less than 2,000 yuan (including 2,000 yuan) , the customs will grant duty-free release, and single varieties are limited to personal use and reasonable quantities. However, tobacco products, alcohol products and the 20 types of commodities that are subject to tax according to national regulations shall be handled in accordance with relevant regulations. 2. If an inbound resident passenger brings inbound items for personal use exceeding RMB 5,000, and it is confirmed to be for personal use after customs review; if an inbound non-resident passenger carries inbound items for personal use intended to be left in China, exceeding RMB 2,000, The customs only levies taxes on the excess imported items for personal use. For indivisible single items, the full amount is levied.

3. Matters such as tax exemption regulations, inspection and release standards and other matters for passengers traveling multiple times in a short period of time will be separately stipulated.

Twenty types of goods subject to tax:

Fully taxable goods subject to customs entry: televisions, cameras, video recorders, video players, audio equipment, air conditioners, refrigerators (electricity Freezers), washing machines, cameras, copiers, program-controlled telephone switches, microcomputers and peripherals, telephones, wireless paging systems, fax machines, electronic calculators, typewriters and word processors, furniture, lamps, tableware, including mobile phones, Common items such as iPad tablets and laptops.

The tax for some common items is 150 yuan/unit for mobile phones, 1,000 yuan/unit for laptop computers, 400 yuan/unit for desktop hosts, 600 yuan/unit for host and monitor integrated machines, and 400 yuan/unit for digital cameras. Milk powder, coffee and tea are 20 yuan/kg, MP320 yuan/unit, MP4 display screen below 2 inches is 100 yuan/unit, MP4 display screen above 2 inches is 200 yuan/unit, U disk is 20 yuan/unit. Import tax rate Currently, the import tax rate is set to four levels, namely 10%, 20%, 30% and 50%.

Items subject to the first 10% tax rate mainly include: books, newspapers, publications, educational films, slides, original audio tapes, video tapes, gold, silver and their products, food, beverages, etc.

Items subject to the second 20% tax rate mainly include: textiles and their manufactured products, video cameras, camcorders, digital cameras and other electrical appliances, cameras, bicycles, watches, clocks (including accessories) ,appendix).

The items subject to the third 30% tax rate are: golf balls and golf equipment, and high-end watches (referring to watches with a duty-paid price of more than 10,000 yuan).

Items that are subject to the fourth 50% tax rate are: cigarettes, alcohol, and cosmetics.

It can be seen from the regulations that if you bring back a laptop computer, you need to pay a tax of 1,000 yuan, and a desktop host needs to pay a tax of 400 yuan.

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