I. Import tariff = dutiable price of commodities * import tariff rate
Duty-paid price of commodities: Duty-paid price refers to the price determined by the customs after reviewing or estimating the import and export commodities according to the relevant provisions on the administration of import and export commodities, and is the basis for the customs to levy Haitao tariffs. In other words, the customs will first check the price according to the declared price. If you feel that the declared price is untrue or unfamiliar, you can check the price according to the duty-paid price list.
For the specific duty-paid price and general tax rate, please see the Duty-paid Price List of Imported Goods in People's Republic of China (PRC) here. For imported goods from different countries, China has stipulated two tax rates: the ordinary tax rate and the lowest ordinary tax rate:
Goods imported from countries that have not signed tariff reciprocity treaties or agreements with People's Republic of China (PRC) shall be subject to ordinary tax rates.
Minimum tax rate: The goods imported from countries that have concluded tariff reciprocal trade treaties or agreements with People's Republic of China (PRC) shall be subject to the minimum tax rate. Up to now, more than 65,438+000 countries have concluded trade treaties or agreements with China containing tariff reciprocity clauses.
For specific values of common exchange rates and minimum exchange rates, please refer to the online service hall of China Customs.
Take the electric shaver as an example: the copyright of this article belongs to Where is the cheapest, and it may not be reproduced without permission.
The lowest tax rate is:15%; The general tax rate is 100%.
Two. Consumption tax amount = (duty paid price+import tax) ÷( 1- consumption tax rate) × consumption tax rate.
The state stipulates that the following four consumption taxes must be levied:
Category I: cigarettes, wine, wine, firecrackers, fireworks, etc. (mainly belongs to special consumer goods that will cause harm to health, social order and ecological environment). The copyright of this article belongs to "Where is the cheapest" and may not be reproduced without permission.
The second category: precious jewelry, jade jewelry, cosmetics and skin care products (mainly non-essential items such as luxury goods).
The third category: automobiles, motorcycles and automobile tires (mainly high-end consumer goods with high energy consumption). The fourth category: gasoline and diesel oil (mainly non-renewable and replaceable petroleum consumer goods). Regarding the consumption tax rate, you can also go to the online service hall of China Customs. If you are unlucky in these four categories of goods, you won't charge consumption tax. For example, the consumption tax on "electric shaver" is 0.
Three. Value-added tax amount = (duty-paid price+tariff amount+consumption tax amount) × value-added tax rate is almost calculated at 17% except for the following types of value-added tax.
The first category: grain, edible oil and vegetable oil;
Category II: tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;
The third category: books, newspapers and magazines; The fourth category: feed, fertilizer, pesticide, agricultural machinery, agricultural film; The fifth category: metallic minerals, nonmetallic minerals and other products (excluding gold powder and forged gold, with zero tax rate); Others: Other goods specified by the State Council.