General Administration of Customs
Encyclopedia
The General Administration of Customs (GAC; Chinese
: 海关总署; Pinyin: Hǎiguān Zǒngshǔ) is an administrative agency within the government of the People's Republic of China
. It is responsible for the collection of value added tax
(VAT), customs duties, excise duties, and other indirect taxes such as air passenger duty
, climate change levy
, insurance premium tax, landfill tax
and aggregates levy. It is also responsible for managing the import
and export
of goods and services into China. The current Minister of the Administration is Mou Xinsheng, who replaced Sheng Guangzu
.
GAC guards the borders of China
from smugglers and is therefore dedicated to keeping illegal products outside of Chinese borders. It also regulates what can leave China and is partially responsible for who can enter or leave the country.
Chinese character
Chinese characters are logograms used in the writing of Chinese and Japanese , less frequently Korean , formerly Vietnamese , or other languages...
: 海关总署; Pinyin: Hǎiguān Zǒngshǔ) is an administrative agency within the government of the People's Republic of China
Government of the People's Republic of China
All power within the government of the People's Republic of China is divided among three bodies: the People's Republic of China, State Council, and the People's Liberation Army . This article is concerned with the formal structure of the state, its departments and their responsibilities...
. It is responsible for the collection of value added tax
Value added tax
A value added tax or value-added tax is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the "value added" to a product, material or service, from an accounting point of view, by this stage of its...
(VAT), customs duties, excise duties, and other indirect taxes such as air passenger duty
Air Passenger Duty
Air Passenger Duty is an excise duty which is charged on the carriage of passengers flying from a United Kingdom airport on an aircraft that has an authorised take off weight of more than ten tonnes or more than twenty seats for passengers...
, climate change levy
Climate Change Levy
The Climate Change Levy is a tax on energy delivered to non-domestic users in the United Kingdom. Its aim is to provide an incentive to increase energy efficiency and to reduce carbon emissions, however there have been ongoing calls to replace it with a proper carbon tax.-Scope and...
, insurance premium tax, landfill tax
Landfill tax
A landfill tax or levy is a form of tax that is applied in some countries to increase the cost of landfill. The tax is typically levied in units of currency per unit of weight or volume...
and aggregates levy. It is also responsible for managing the import
Import
The term import is derived from the conceptual meaning as to bring in the goods and services into the port of a country. The buyer of such goods and services is referred to an "importer" who is based in the country of import whereas the overseas based seller is referred to as an "exporter". Thus...
and export
Export
The term export is derived from the conceptual meaning as to ship the goods and services out of the port of a country. The seller of such goods and services is referred to as an "exporter" who is based in the country of export whereas the overseas based buyer is referred to as an "importer"...
of goods and services into China. The current Minister of the Administration is Mou Xinsheng, who replaced Sheng Guangzu
Sheng Guangzu
Sheng Guangzu is the Party Chief and railway minister of the Ministry of Railways, replacing Liu Zhijun who is facing allegations of corruption. He was formerly the head of the General Administration of Customs of the People's Republic of China...
.
GAC guards the borders of China
China
Chinese civilization may refer to:* China for more general discussion of the country.* Chinese culture* Greater China, the transnational community of ethnic Chinese.* History of China* Sinosphere, the area historically affected by Chinese culture...
from smugglers and is therefore dedicated to keeping illegal products outside of Chinese borders. It also regulates what can leave China and is partially responsible for who can enter or leave the country.