1, calculation of import tariff:
The basic formula for calculating the import tariff is:
Import duty = customs value × import tax rate
Composition taxable value = duty paid price+customs duty+consumption tax.
2. Calculation formula of import value-added tax:?
Import VAT = (duty paid price+tariff) /( 1- consumption tax rate) × VAT rate.
3. The formula for calculating the taxable value of consumption tax components is:
Composition taxable value = (duty paid price+tariff amount) ÷( 1- consumption tax rate).
The calculation formula for ad valorem consumption tax is:
Taxable amount = component taxable value × consumption tax rate.
Extended data import VAT deduction:
According to the provisions of annex 1 of the notice of State Taxation Administration of The People's Republic of China on strengthening the management of special payment book for customs import value-added tax and invoices for waste materials (Guo shui Han [2004] 128), the examination methods for special payment book for customs import value-added tax are as follows:
The customs duty payment certificate issued after February 1 2004 obtained by the general VAT taxpayer shall be reported to the competent tax authorities for deduction from the date of issuance/before the end of the first reporting period after KLOC-0/80, and the input tax shall not be deducted after the deadline.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Issue of General VAT Taxpayers Obtaining Special Payment Letter for Customs Import VAT to Deduct Input Tax (Guo Shui Fa [2004] 148No.), taxpayers who have paid VAT on imported goods, regardless of whether they have paid for the goods, the customs tax payment vouchers they have obtained can be used as VAT input tax deduction vouchers.
Baidu encyclopedia-import tariff
Baidu Encyclopedia-Import VAT