1. Updating the common scale

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

In 1998, the Commission examined two issues related to the common scale (a) an update of the common scale, and (b) a response to the Assembly s request to review staff assessment rates vis à vis national and local tax rates.

Tariff headings, tariff lines and tariff rates specified in the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as the Customs Tariffs ) and Table of Tariff Rates of Import Duties of the People's Republic of China of Entry Articles (hereinafter referred to as the Table of Tariff Rates of Import Duties of Entry Articles) drafted by the State Council are an integral part of this set of regulations.

COMMON STAFF ASSESSMENT SCALE

Average tariff rates dropped substantially (see table 3).

of the common scale of staff assessment for

Review of the staff assessment scale

F. Common scale of staff assessment

G. Common scale of staff assessment

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.

C. Common scale of staff assessment

H. Common scale of staff assessment

Commission of the common scale of staff

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

211. With regard to the updating of the common staff assessment scale, UNJSPB recommended and the Commission agreed that the scale should be updated, as necessary, every two years, based on tax changes at the seven headquarters duty stations.

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.

Tariffication of former quantitative restrictions, levies and similar non tariff protection measures resulted in extremely high rates exceeding in most cases 30 per cent and reaching up to 30 per cent and more for MFN trade above tariff quotas (see table 9).

2. Staff assessment rates vis à vis local taxes

The most common are tax holidays but they can include reduced rates on taxes of all kinds, including import duties.

The customs shall, in line with the provisions of the Table of Import Tariff Rates of Imported Articles, the Table of Categorisation of the People's Republic of China of Imported Articles and the Table of Customs Value of the People's Republic of China of Imported Articles formulated by the Customs General Administration, categorise imported articles, identify customs value, and tariff rate applicable.

1410 Low duties

1510 Low duties

1520 High duties

Calculating formula of import duties is import duties customs value x import tariff rate

Other issues relate to the treatment of rates on unbound tariff lines, the extent of the binding coverage, the methodology to be used to the establish the base rate, or final bound rate, and the conversion of specific rates to ad valorem or percentage format.

One of the most efficient tax raising methods is the US payroll tax, for which the marginal tax rate is close to the average rate (because deductions are absent and there is little graduation in the rate structure). Therefore, cutting the payroll tax rate in 2011 2012 and making the rate schedule more graduated (on the Medicare side) were mistakes from the standpoint of efficient taxation.

The MFN applied rates in 1996 show a relatively high degree of protection with regard to processed horticulture products the simple average of the tariff rates for these products is 15 per cent, far above the estimated average tariff rate for all imports of 9 per cent.

Export duties are in the form of export tariff rate, and temporary tariff rate may be applied to export goods within a specified period of time.

There are important cases where tariff quotas carry peak rates or even rates exceeding 30 per cent.

Calculating formula for ad valorem is duty payable customs value x tariff rate

Moreover, since the tight restrictions on some imports were accompanied by low or zero tariffs on others, the average tariff rate and overall coverage were quite low.

In addition to raising the threshold, the new tax rate schedule will be applied from October 1.

The US now has the highest corporate tax rate of these countries. Even after incorporating various deductions, credits, and other tax reducing provisions, the effective average and marginal corporate tax rates in the US what corporations actually pay are higher than the OECD average.

30. The Government has reformed the tax structure, reducing overall rates while widening coverage through improved efficiency in collection.

There are dozens of types of taxes, some of which are double what is paid by Israelis, such as the television tax, which amounts to US 120 per year.

In this system of this taxation there are no reduced rates based on the family situation of the taxpayer.

Who Needs a Flat Tax?

Figure 14 Average tariff

Impact of national tax rates

This time, seven grades of tax rates of job salaries are the same as before without any changes, but the gaps between grades of tax rates are obviously changed. The gaps between three grades of low tax rates in 3 , 10 and 20 are obviously widened, the gap of the grade of tax rate in 25 is slightly narrowed, but the gaps between three grades of high tax rates in 30 , 35 and 45 are the same as before.

A problem in carrying out a study of peak tariffs is that a substantial proportion of peak tariffs are specific rates or combined rates.

It considered that the current updating of the tax information, which served as the basis for the common scale, had shown minimal changes from the tax information reviewed two years earlier.

He noted that the changes in the tax rates at the seven headquarters locations had been minor during the last two years, which had led to the secretariat s recommendation to maintain for the time being the present staff assessment scale.