Tariff rate adjustment must balance production needs with consumer demands.

Together with the tax reform, consumption tax policies for general consumer goods such as clothing and cosmetics will be optimized, with overall adjustments made to the scope of taxation, tax rates, and the different parts of the taxation process.

Office des douanes et accises

Chow Kwong (Hong Kong), Customs and Excise Department

Meanwhile, with the reduction of general tariff level, especially the import tariff reduction of medicine and consumer goods, the taxable items and tax rate for import tax on imported goods would be reduced accordingly.

The average tariff rate of these consumer goods more than halved, plunging from 17.3 to 7.7 !

In a well supplied budget, one should increase the role of excise duties by standardizing the list of goods subject to excise duty and reviewing rates of tax on spirits and tobacco products.

At the same time, the effective corporate tax rate in Japan is higher than it is elsewhere, making it difficult for Japan to attract investment, foreign or domestic. In order to survive international tax competition and thus be able to rely on corporate taxes as a source of revenue Japan s corporate tax rate should be lowered in the long run.

On July 1, tax reductions were imposed on 1449 tax items of daily consumer goods.

Ministry of Finance Trial Implementation of Exemption VAT Consumption Tax on Cross border E commerce

Further reductions in import tariffs of consumer goods

Source Ghana Customs and Excise.

The 1998 Ottawa Taxation Framework Conditions provide that rules for the consumption taxation of cross border electronic commerce should result in taxation in the jurisdiction where the consumption takes place.

Kailash Sethi (India), Customs and Central Excise, Vishakhapatnam

It also had one of the highest petrol and energy consumption taxes in the world.

Temporary tariff rate may be applied to imported goods within a specified period of time.

We can just raise taxes a bit and close that gap, especially if we raise taxes on the rich.

The reduction of taxes on daily consumer goods directly benefits the consumers and promotes the competitiveness of domestic industries.

Excise taxes may be levied when goods leave a factory or arrive at a port, simplifying measurement, collection, and monitoring, while ensuring coverage and limiting evasion. But, despite their robust base and low administrative costs, excise taxes currently amount to less than 2 of low income countries GDP, compared to roughly 3 in high income countries.

It is incumbent upon the Directorate General of Customs and Special Taxes on the Consumption (DGAIEC) The Portuguese Board of Customs Ministry of Finance.

In cases where imported goods, to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate, the lower tariff rate shall apply.

Some developing countries have introduced a far reaching VAT refund system for consumers who collect official receipts. Northern Cyprus, like Turkey, offers a 2.5 percentage point refund on VAT, compared to the standard VAT rate of 13 .

The import tariffs of some foreign goods for daily use for which domestic consumers have enormous demand will be lowered on a trial basis with effect from June this year, and tariff reductions will be extended to more goods over time.

and consumer electronics and other relevant products have also seen a relatively large reduction in tariffs.

The power to levy taxes, rates, emoluments and fees is held in parallel by the Confederation, the cantons and the communes.

The Office des douanes et accises (OFIDA) attempted to assign agents to the reunified territories in order to strengthen controls in those regions.

Provision for staff assessment has been reduced by a 5 per cent turnover factor.

Nonetheless, with Japan s economy just beginning to recover from more than 15 years of stagnation, such a steep consumption tax hike is not advisable. In fact, such a large increase has seldom if ever been attempted, owing to the risk that it would spur consumers to spend before it takes effect, thereby reducing future consumption.

Euro for euro, dollar for dollar, yen for yen energy and carbon taxes have a lower negative impact on a nation s economy, consumption, and jobs than income tax and VAT. For example, an increase in direct taxes, such as income tax, can reduce consumption by twice as much as energy and carbon taxes that raise the same amount of revenue.

This entails not only an increase in the consumption tax rate, the second round of which we have postponed, but also making the necessary adjustments so that our tax system no longer impairs investment incentives. Some of the agro business organizations the epitome of vested interests must change, and we will push them to do so.

(a) Minimum excise duties on fuels to be applied to all Annex I countries

In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.

The government must not overestimate how much revenue can be gained by the consumption tax increase, and thus how much of the budget hole can be closed. Moreover, it has so far shrugged off any concern that the tax increase might have a chilling effect on consumption, and thus on economic growth.

On December 1, 2017, China further lowered the import tariffs of some consumer goods. The reductions covered 187 eight digit HS codes comprising food, health supplements, pharmaceuticals, chemical products for daily use, clothing, footwear and headgear, home appliances, culture and recreation, miscellaneous and sundry goods, as well as other consumer goods.

The GSP rate is half of the MFN rates and subject to tariff quotas.

The introduction of new or increased oil taxation shall be ruled out.

Yet the increase in private consumption is expected to be much lower, because of a fall in the average propensity to consume.

Growth of private p.c. consumption at constant prices ( )

193. The average consumption per capita was DKr 95,587 in 1994.

The tax reduction on daily consumer goods is closely bound up with people s need of better lives.

194. The average annual real increase in private consumption per capita (in per cent)

Of course, the second quarter GDP data show the economy s immediate response to the hike. But no decision should be made until the third quarter results are released, providing a clearer picture of what will happen to Japan s economy after it absorbs the first rate increase.

They are exempted from income tax customs duty licence fees stamp duty registration dues and transcription and inscription fees.

For more information, see report of OECD Electronic Commerce Facilitating Collection of Consumption Taxes on Business to Consumer Cross Border Electronic Commerce Transactions .

2. Staff assessment rates vis à vis local taxes