Central Board of Excise and Customs的简介
印度海关负责监管进出境的运输工具、货物、行李物品、邮递物品和其他物品;征收关税和其他税费;查缉走私;编制海关统计;办理其他海关业务。
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印度中央消费税是以消费品的流转额作为征税对象的各种税收的统称。是政府向消费品征收的税项,可从批发商或零售商征收。消费税是典型的间接税。消费税是税制改革在流转税中新设置的一个税种。消费税实行价内税,只在应税消费品的生产、委托加工和进口环节缴纳,在以后的批发、零售等环节,因为价款中已包含消费税,因此不用再缴纳消费税,税款最终由消费者承担。
The Indian Customs is responsible for the supervision and control of inbound and outbound means of transport, goods, luggage, postal articles and other articles; levying customs duties and other taxes; investigating smuggling; compiling customs statistics; and handling other customs operations.
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India’s central consumption tax is a general term for all kinds of taxes that take the turnover of consumer goods as the object of taxation. It is a tax levied by the government on consumer goods and can be levied from wholesalers or retailers. Consumption tax is a typical indirect tax. Consumption tax is a new type of tax set in the turnover tax in the tax system reform. Consumption tax is subject to intra-price tax, which is paid only in the production, entrusted processing and import of taxable consumer goods, and in the future wholesale and retail links, because the price already includes consumption tax, there is no need to pay consumption tax, and the tax will eventually be borne by consumers.
印度海关负责监管进出境的运输工具、货物、行李物品、邮递物品和其他物品;征收关税和其他税费;查缉走私;编制海关统计;办理其他海关业务。
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