Import duties are included in that account, and what account is the export declaration fee included

Import business is divided into two situations: self-operated import and ** import, so what kind of accounting subject is included in import duties needs to be determined according to your company's situation

1. Self-operated imports, according to the provisions of the current accounting system, import tariffs constitute the procurement cost of imported goods, and when the enterprise calculates the import tariffs payable:

It should be debited"Merchandise procurement"(Commodity circulation enterprises).

Material procurement"(industrial enterprises) and other subjects.

Credit"Taxes Payable – Import duties payable"Subjects.

When the enterprise pays the import duty:

Debits"Taxes Payable – Import duties payable"Subjects.

Credit"Bank deposits"Subjects.

2. The import business is generally undertaken by the foreign trade enterprise, and the foreign trade enterprise does not bear the profit and loss of its import business, but only charges a certain handling fee. Therefore, the import tariffs incurred in the import business shall be paid by the foreign trade enterprises first, and then the caries shall be collected from the entrusting unitWhen the foreign trade enterprises calculate the import tariffs payable in the import business

It should be debited"Accounts receivable -- Units"Subjects.

Credit"Taxes Payable – Import duties payable"Subjects.

When the actual payment is made, it is debited"Taxes Payable – Import duties payable"Subjects.

Credit"Bank deposits"Subjects.

When the entrusting unit actually pays import duties to the foreign trade enterprise:

Debits"Material procurement"、"Material procurement"、"Fixed assets"and other subjects.

Credit"Accounts payable"and other subjects.

Import duties. It is usually recorded together with VAT.

1. Customs import value-added tax.

and customs duties, import duties are included in the cost of purchased goods, and VAT is included in the input tax.

The accounts are as follows: borrow: inventory goods (purchase price + customs duties, etc.).

Debit: Taxes payable.

VAT is due.

input tax) credit: bank deposits.

2. Tariff refers to the tax levied by the customs set up by the first customs on the importer and exporter when the import and export goods pass through the customs border of a country. On March 7, 1985, the Regulations of the People's Republic of China on Import and Export Tariffs were promulgated.

3. Value-added tax is a kind of turnover tax levied on the basis of the value-added amount generated by commodities (including taxable services) in the process of circulation.

From the principle of taxation, value-added tax is the added value or added value of commodities in multiple links in the production, circulation and labor services.

A turnover tax levied.

First, the tariffs paid will be included in the transition account of material procurement, and the VAT will be included in the input tax, and after the import invoice comes, it will be recorded in the material account together.

When paying customs duties and VAT:

Credit: Cash. Debit: Tax Payable - Input Tax.

Borrow: material procurement.

When the import invoice is received.

Debit: Accounts payable.

Credit: Material procurement.

Import duties are charged to the Inventory Goods or Raw Materials account. Customs duty is a kind of commodity tax levied by the customs on the goods and articles entering and leaving the customs territory in accordance with the relevant laws formulated by the state.

Characteristics of tariffs.

1) The object of expropriation is the goods and articles entering and leaving the country;

2) Tariffs are extra-price taxes in a single link;

3) Have a strong foreign-related nature.

Taxpayers of customs duties:

It is the consignee who imports the goods and the consignor who exports the goods. The taxpayer of the goods entering or leaving the country is the owner and the putative owner (carrier, recipient, etc.).

Customs duties are levied on goods and articles that are allowed to enter or leave the country.

1.Goods refer to ** sexual goods;

2.Articles refer to the baggage items carried by inbound passengers, personal postal items, articles imported for personal use, gifts and other personal items carried by service personnel on various means of transport.

Duty-paid**546152 and customs duties are included in the cost of goods, while VAT can be deducted from input VAT because it is a purchase of tangible movable property.

VAT is deductible and included in the tax payable - input tax The customs duty is included in the fixed assets along with the original price**.

3 allIncluded in the cost of the purchased goods. If you are purchasing goods, they are included in the "Inventory Goods" account; If you are buying raw materials, they are counted in the "Raw Materials" account; If you purchase equipment, use it as a fixed asset and charge it to the Fixed Assets account.

Enterprises should set up "other payables" accounts for accounting. This account is a liability account, and the credit registers all kinds of payables and temporary receivables.

The debit side registers all kinds of temporary receivables payable for repayment or resale, and at the end of the month, the balance is on the credit side, indicating the balance of cash payable and temporarily received by the enterprise. This account shall be set up as a detailed account according to the category of payable and provisional receivables.

Although there are many types of vehicles, the structure is similar. This should be said to be the credit of standardization, but also the need for large-scale production lines. With the development of society, the progress of science and technology and the change of demand, the shape of railway vehicles has begun to change, especially the passenger car is no longer the same old face.

However, their basic structure has not changed significantly, but the specific parts have a more scientific and advanced structural design.

It should be included in the "Sales Expenses - Customs Fees" account.

Sales expenses refer to the expenses incurred in the daily operation process of the enterprise such as the sale of products and the provision of labor services, as well as the expenses of the special sales organization. Therefore, the customs declaration fee is an expense incurred in the course of operation.

Borrow: Selling Expenses - Customs Brokerage Expenses.

Credit: cash on hand.

The general customs declaration fee is charged to the operating expenses - export costs.

Sales, this is a sales act in itself, if you don't sell something, what do you do with customs clearance?

The accounting account for which customs duties are included is the cost of purchases. The relevant taxes and fees on inventory refer to the import duties, consumption taxes, resource taxes, non-deductible input VAT and corresponding education surcharges incurred by enterprises in the purchase of inventory, which should be included in the cost of inventory purchase. Customs duty refers to a tax levied by a country's customs on import and export goods passing through its customs territory in accordance with the laws and regulations of that country.

It belongs to the highest administrative unit of the country designated by the tax rate of the high-level tax, for the most developed countries, tariffs are often the main income of the national tax and even the national finance. Customs duties are levied on the basis of duty paid**.

Regulations of the People's Republic of China on Import and Export Tariffs

Article 9. Import tariffs are subject to MFN rates, treaty rates, preferential rates, ordinary rates, tariff rate quotas and other tax rates. A provisional tax rate may be imposed on imported goods for a certain period of time.

Export tariffs set export tax rates. A provisional tax rate may be imposed on export goods for a certain period of time. Article 16.

In any of the following circumstances, if the tax is to be paid, the tax rate in effect on the date on which the customs accepts the declaration and goes through the tax formalities shall be applied:

1) The bonded goods are not re-exported after approval;

2) The goods subject to tax reduction or exemption have been transferred or transferred for other purposes upon approval;

3) The goods temporarily allowed to enter the country are not re-exported after approval, and the goods temporarily allowed to leave the country are not re-transported into the country after approval;

4) Leasing imported goods and paying taxes in installments.

The basic formula for calculating import duty is as follows: import duty amount = tax paid***215. Import tariff ratesThe following points should be taken into account when calculating tariffs:

1. The form of import tax payment is RMB. If the imported goods are traded in foreign currency, the customs shall levy the tax on the basis of the central price of the RMB foreign exchange rate announced by the State Administration of Foreign Exchange on the date of issuance of the tax payment certificate. Foreign currencies not included in the RMB foreign exchange rate list shall be converted into RMB at the exchange rate determined by the State Administration of Foreign Exchange.

2. The amount of tax paid ** is calculated up to the yuan, and the following yuan is rounded. The amount of tax paid is calculated until the cents are rounded off. 3. The customs duty amount of a shipment of goods is less than RMB 50 and is exempt from tax.

The transaction of imported goods has different forms due to different transaction conditions, and there are three commonly used terms: FOB, CFR, AND CIF. The calculation of import tax is given by example according to three commonly used ** clauses.

According to the current accounting system, import duties constitute the cost of procurement of imported goods. When the enterprise calculates the import duty payable.

should be borrowed to be recorded as "commodity procurement" (commodity circulation enterprises);

material procurement" (industrial enterprises) and other subjects;

Credit the "Taxes Payable - Import Duties Payable" account;

When the enterprise pays the import tariff;

Debit the "Taxes Payable - Import Duties Payable" account;

The Bank Deposit account is credited.