For the past few years China has imposed a special 25% tariff on imported car parts, rather than the usual 10%, if the parts made up more than half of the value of a vehicle.
过去的数年间,中国针对构成整车价值50%以上的进口部件强制征收25%的特别关税,而普通商品的关税率只有10%。
The tax may be levied as a percentage of the value of the imports, which is called an AD valorem tariff.
税费可以按照进口商品价值的一定的百分比来征收,这称为从价关税。
The favorable taxation policy for China's foreign capital embodies such aspects as income tax, tariff and value-added tax.
中国外资税收优惠政策包括所得税、流转税(关税、增值税)等方面。
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