1. A foreign trade company with import and export operation rights had the following business operat

1) Calculate the customs duties, consumption tax and value-added tax payable by the car in the import link.

The price of imported cars = 15 * 30 = 450 (10,000 yuan) The transportation cost of imported cars = 450 * 2% = 9 (10,000 yuan) The insurance premium of imported cars = (450 + 9) * 3 = 10,000 yuan) The tariff payable by imported cars = (450 + 9 + 10,000 yuan) The consumption tax payable by the imported car = (10,000 yuan).

The value-added tax payable by the car in the import link = (10,000 yuan).

2) Calculate the customs duties and value-added tax payable by the processed goods in the import process.

Tariff payable on processed goods = (20 + 3) * 20% = 10,000 yuan) VAT payable on processed goods = (23 + 10,000 yuan).

3) Calculate the VAT payable in October for domestic sales.

Output tax = 10,000 yuan).

Input tax = (9 * 7% + 10,000 yuan).

Tax payable = 10,000 yuan).

According to the national policy, don't evade taxes, pay taxes according to high amounts, your company will not lose, but earn less.

Correct answer: (1) The value-added tax payable in the import link of imported goods is 1 500 (1 15%) 17% 10,000 yuan and slips) (2) the output tax (400 2 200 yuan) (3) the deductible input tax of 10,000 yuan) (4) the value-added tax payable 10,000 yuan).

2 units for self-use, belong to consumption, can not deduct input tax, tariff tax payment**is tax payment**, so when calculating tariffs, 90,000 yuan transportation costs are not included; (500-400-2-20-4) is unused, belongs to inventory, and is not eligible for input tax.

The value-added tax payable in the import link = 500 * 1 * (1 + 15%) * 17% = 10,000 yuan) the output tax of the current month (400 2 20 + 4) million yuan) and the input tax that can be deducted from the Ming calendar in the current month).

VAT should be paid in the current month).

Donated 2 units to Company A, invested 20 units of rotten liquid, and left 4 units of self-excitation and Changyong".are considered sales.

Calculation of customs duties payable.

Duty Paid**.

Tariff 9160 10% = 906 (10,000 yuan).

Tariff Late Fee 916 5% (20-15) million yuan) 2Calculate the excise tax payable.

Vat. Composition Tax**.

9160+916) (1-10%) 10,000 yuan) consumption tax 10,000 yuan).

VAT 10,000 yuan).

Taxation of customs duties.

Customs duties are levied on the basis of duty paid**. The landed goods based on the transaction value verified by the customs are customs duty-paid**; Export goods are sold with the goods offshore**.

Minus export taxes.

After the customs review, it is determined that the ** is tax paid**. That is:

Tariff paid** The transaction value verified by the customs is based on the landed value**;

Duty Paid** [(Export Goods Sales Offshore Overseas**) Export Tax Customs Approval.

The formula for calculating the taxable amount of customs duty is: the amount of tax payable.

Duty Paid** Applicable tax rate.

Tariff Paid** FOB Assembly and Commissioning Costs Purchase Commission Freight Insurance 9000 60 50 180 90 9160 (10,000 yuan).

Import tariff 9160 100% 9160 (10,000 yuan) Tariff late payment penalty 9160 (30 15) million yuan) import consumption tax (9160 9160) (1 5%) 5% 10,000 yuan) import value-added tax (9160 91.6 million yuan).

Tariff paid** = 9000-60-50 + 180 + 90 = 9160 (10,000 yuan) tariff = 9160 * 10% = 916 (10,000 yuan).

Tariff late fee = 916 * 5% * (20-15) = 10,000 yuan) composition tax ** = (9160 + 916) (1-10%) = 10,000 yuan) consumption tax = 10% = 10,000 yuan).

VAT = 17% = 10,000 yuan).

1. Tariff paid ** = 9000-60-50 + 180 + 90 = 91602, tariff = 9160 * 10% = 916 tariff late fee = 916 * 3, consumption tax and value-added tax ** = (9160 + 916) (1-10%) = 11196

Consumption tax = 11196 * 10% = VAT = 11196 * 17% = 1903

On February 15, a customs broker accepted the -||| of a foreign trade companyEntrusted, for the export declaration of a batch of food for the hand continued. Jing-||The food production company that found the goods was found on February 8, 2023-||The Japanese Oak Collapse was established, and there was never an export of goods before, if the customs broker received -||What are the risks?

Hello dear, very happy for your question, on February 15, 2023, a customs broker accepted the entrustment of a foreign trade company to handle the export declaration procedures for a batch of food. After investigation, it was found that the imitation food production company of the batch of goods was established on February 8, 2023, and the goods had never been exported before

Violation of the exporting country's regulations: If there is any problem with the shipment, such as not obtaining an export license, the customs broker may face penalties for violating the exporting country's regulations. 2.

Inadequate risk assessment: The risk assessment may have been inadequate as the food production company was newly established and had never exported goods before. If there are safety or compliance issues with the shipment, the customs broker may be accused of failing to meet adequate investigation and audit obligations.

3.Duties, taxes, etc.: If the goods do not meet the required documents or have customs duties, taxes and other issues, then the customs broker may need to be held liable for this and face additional financial losses.

Therefore, when accepting the entrustment for export declaration procedures, the customs broker should carefully assess the customer's risks, and carefully review the compliance of the goods and the authenticity of the documents to ensure their own compliance and reduce risks. The above is my answer, the teacher can only give the corresponding answer according to the questions you raised, because the teacher does not have a detailed understanding of your specific situation or what you encountered, so it is recommended that you can analyze the specific problems according to your own situation, if you need to know more, you can also check the news you need on the relevant official website** or go to the corresponding service agency or department in your place for detailed consultation and understanding. I hope mine can help you, if you are satisfied with my service, please give a thumbs up, and I wish you all the best in your change

1. Export tax rebate shall not be exempted or deducted = sales income of export goods (RMB) * (tax rebate rate of export goods - tax rebate rate of export goods) 160 * (17%-5%) = 10,000 yuan.

2. Calculate the tax payable on domestic goods = output tax on domestic goods - (current input tax - export tax rebate shall not be exempted or deducted).

13*17%-(10,000.

3. The standard that can be implemented to calculate the tax rebate amount = sales income of export goods (RMB) * export tax rebate rate = 160 * 5% = 80,000.

Compare the results of step 2 and step 3, which number is smaller, which is the amount of VAT refundable in the current period.

Untie; Consumption tax on each imported cigarette makes the applicable proportional tax rate ** = [(2000000 + 120000 + 80000) (300 250) (1 + 20%)+

Yuan) single cigarette ** < 70 yuan, the applicable consumption tax rate is 36% 320 250 = 80,000 pieces.

The consumption tax payable on imported cigarettes is =80,000 yuan).

Consumption Tax: (CIF + Tariff) (1 - Consumption Tax Rate) x Consumption Tax Rate.

The company specializes in import customs clearance services to solve the problem of high import costs. Welcome to consult.

The tariff payable in the import link = (220 + 4 + 20 + 11) * 20% = 510,000 yuan.

Customs and consumption tax payable in the import link = (220 + 4 + 20 + 11 + 51) (1-30%) * 30% = 10,000 yuan.

Import duty value-added tax payable = (220 + 4 + 20 + 11 + 51) (1-30%) * 17% = 10,000 yuan.