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How to calculate import taxes and fees
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Consumption tax is an in-price tax, which is only levied once in the circulation of goods and will not be levied again, so we have already paid the tax when we buy the goods. I. How to calculate the import consumption tax 1? Calculation of tax composition by ad valorem method. Taxable value calculation formula: component taxable value = (customs duty paid price+tariff) ÷( 1- consumption tax rate). Taxable amount = component taxable amount × consumption tax rate. 2. The tax payable shall be calculated according to number of quota: tax payable = number of taxable consumer goods × fixed consumption tax rate. 3. Calculation of tax payable under the compound taxation method of ad valorem rate and specific quantity quota: tax payable = (customs duty paid price+tariff+import quantity × consumption tax rate) ÷( 1- consumption tax rate). Taxable amount = component taxable value × consumption tax rate+import quantity of taxable consumer goods × consumption tax quota. Two, the current consumption tax rate has several consumption tax rates, there are two forms: one is the proportional tax rate; The other is fixed tax rate, that is, unit tax. The choice of consumption tax rate form is mainly determined according to the situation of tax recipients. For some consumer goods that are basically balanced in supply and demand, with little price difference and standardized units of measurement, choose a simple and fixed tax rate, such as yellow wine, beer and refined oil. For some consumer goods with prominent contradiction between supply and demand, large price difference and irregular measurement unit, we should choose the proportional tax rate linked to tax price, such as cigarettes, wine, cosmetics, skin care products, firecrackers, automobile tires, precious jewels and jade, motorcycles and automobiles. Under normal circumstances, only one tax rate is selected for a consumer product, but in order to better preserve the consumption tax base, some taxable consumer products, such as cigarettes and liquor, adopt the form of double collection of fixed tax rate and proportional tax rate. Three. What is the scope of consumption tax? 1. Cigarettes: All products processed from tobacco leaves, regardless of the auxiliary materials used, fall within the scope of this tax item. Including cigarettes (including imported cigarettes, white rolled cigarettes, handmade cigarettes and cigarettes produced by enterprises and individuals not approved by the State Council), cigars and cut tobacco. 2. Alcohol and alcohol: Alcohol refers to all kinds of alcoholic beverages with alcohol content of 1 degree or above. Liquor includes grain wine, potato wine, yellow wine, beer, fruit beer and other liquors. Alcohol refers to a colorless transparent liquid with alcohol content greater than 95 degrees produced by distillation or synthesis. Alcohol includes all kinds of industrial, medical and edible alcohol. Beer produced by beer production equipment in beer houses (beer houses) organized by catering, commerce and entertainment industries shall be subject to consumption tax. 3. cosmetics. Cosmetics include all kinds of beauty, modified cosmetics, advanced skin care cosmetics and complete sets of cosmetics. Cosmetics and decorative cosmetics refer to perfume, perfume essence, powder cake, lipstick, nail polish, rouge, eyebrow pencil, lip pencil, blue eye oil, eyelashes and complete sets of cosmetics. Cosmetic oil, cleansing oil and oil painting pigments used by stage, drama and film and television actors for makeup do not belong to the scope of collection of this tax item. 4. Precious jewelry and jewels and jade: Taxable precious jewelry and jewels and jade refer to all kinds of pure gold, pure silver, inlaid ornaments made of precious and rare substances such as gold, silver, jewels and jade and artificial gem, as well as all kinds of jewels and jade that have been mined, polished and processed. Consumption tax is levied on gold and silver jewelry sold by duty-free shops to overseas personnel. 5. Firecrackers and fireworks: Starting paper and firecrackers used in sports are not levied according to this tax item. 6. refined oil: refined oil includes gasoline, diesel oil, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil. (1) gasoline (2) diesel (3) naphtha (4) solvent oil (5) aviation kerosene (6) lubricating oil (7) fuel oil 7. Automobile tires: including inner and outer tires used by various automobiles, trailers, special vehicles and other motor vehicles, excluding tires specially used for agricultural tractors, harvesters and walking tractors. 8. Automobile: An automobile refers to a vehicle driven by power and having four or more wheels. (1) The collection scope of this tax item includes all kinds of passenger cars with 9 seats or less, including the driver's seat, and all kinds of medium and light commercial vehicles with the design and technical characteristics of carrying passengers and goods 10 to 23 seats or less. (2) Vehicles whose displacement is less than 1.5L (inclusive) and whose chassis (frame) is modified or reformed belong to the scope of passenger car collection. Vehicles in which the chassis (frame) of passenger cars or chassis (frame) of medium and light commercial vehicles with an exhaust volume greater than 1.5 liters are modified or restructured belong to the scope of collection of medium and light commercial vehicles. (3) Including the number of drivers (rated passengers) as the interval value (such as 8- 10 people; 17-26 people) car, according to the lower limit of its interval value to determine the scope of collection. (4) Electric vehicles do not fall within the scope of this tax item. 9. Motorcycles: Three-wheeled motorcycles with the maximum design speed not exceeding 50 kilometers per hour and the total working capacity of engine cylinders not exceeding 50 ml are not subject to consumption tax. 10. Golf balls and equipment: Golf balls and equipment refer to all kinds of special equipment needed for golf, including golf balls, golf clubs and golf bags (bags). The collection scope of this tax item includes golf balls, golf clubs, golf bags (bags), golf club heads, shafts and grips, which belong to the collection scope of this tax item. 1 1. High-end watches: High-end watches refer to all kinds of watches whose sales price (excluding VAT) is more than 10000 yuan each. 12. Yacht: Yacht refers to a floating carrier with a length of more than 8 meters and less than 90 meters, and its hull is made of various materials such as FRP, steel, aluminum alloy and plastic, which can move on water. According to the power division, yachts are divided into unpowered boats, sail boats and motorboats. The collection scope of this tax item includes all kinds of motor boats with a hull length of more than 8 meters (inclusive) and less than 90 meters (inclusive), with built-in engines, which can travel on water, and are generally purchased by private individuals or groups, and are mainly used for non-profit activities such as water sports and entertainment. 13, wooden disposable chopsticks: also known as sanitary chopsticks, refers to all kinds of disposable chopsticks made of wood by sawing, soaking, rotary cutting, planing, drying, screening, polishing, chamfering and packaging. The collection scope of this tax item includes wooden disposable chopsticks of various specifications. Wooden disposable chopsticks that have not been polished and chamfered belong to the scope of taxation of this tax item. 14. Solid wood flooring: refers to a block or strip floor decorative material made of wood by sawing, baking, planing, cutting, tenoning and painting. According to the different production technology, solid wood flooring can be divided into three categories: single board (block) solid wood flooring, solid wood finger joint flooring and solid wood composite flooring; According to different surface treatment conditions, it can be divided into uncoated floor (white blank board, plain board) and coated floor. The collection scope of this tax item includes various specifications of solid wood floors, solid wood finger-jointed floors, solid wood composite floors and solid wood decorative boards with tenons and grooves on the side faces for decorating walls and ceilings. Uncoated ordinary cardboard belongs to the scope of taxation of this tax item. I hope the above contents are helpful.