进口调节税是国家对限制进口的商品或其他原因加征的税种。其计算公式为:进口调节税=CIF价格×进口调节税税率
进口调节税由海关在征收(或者补征)进口关税时一并征收。
Import Adjustment Tax will be levied (or a supplementary payment will be levied) by Customs authorities at the same time as Customs duty is levied.
自1991年以来,我们降低了6,537项产品的进口关税,取消了进口调节税。
Since 1991, we have lowered import taxes on 6.537 products and abolished the import regulatory tax.
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