Angle grinder imported sand flakes kf708P40 price

Imported goods are:

bai needs to be handed du

VAT. The goods of the import.

Things are foreign DAOs

Almost every country now has the right to export tax refunds, so the imported goods are not tax-free (not an exception), and the customs will collect value-added tax, consumption tax and customs duties on behalf of the imported goods.

Scope of VAT collection:

The scope of VAT includes the sale (including import) of goods, the provision of processing and repair services.

Tariff payable = duty paid *** tariff rate.

VAT payable = (tax paid** + tariff) * 17: % (VAT rate) Let's take an example: an enterprise imports a batch of computers from abroad, the tariff is 1 million yuan, the tariff rate is 20%, and the tax rate of VAT collected by the customs is 17%. Then:

Tariff payable = 100 * 20% = 200,000 yuan.

VAT payable = (100 + 20) * 17% = duty paid on imported goods of 10,000 yuan** = transaction ** + commission paid to the seller - normal rebate paid by the seller to the importer.

VAT on imported goods = (customs duty paid** + customs duty + consumption tax) x VAT rate, the VAT rate is generally 17%.

Taxpayers importing goods, whether general taxpayers or small-scale taxpayers, shall calculate the taxable amount according to the tax rate determined by the composition tax** and the regulations, and no deduction of any tax occurring abroad is not allowed.

1.Import of non-dutiable consumer goodsTax Payable = Component Tax** Tax Rate = (Tariff Paid** + Tariff Amount) Tax Rate2.Import of taxable consumer goodsTax Payable = Component Tax Calculation** Tax Rate = (Customs Duty Paid** + Customs Tax Amount + Consumption Tax Amount) Tax Rate.

China's tax law stipulates that taxpayers imported goods shall calculate the tax payable according to the composition of the tax** and the prescribed VAT rate, and shall not deduct any tax amount (when calculating the VAT payable in the import link, various taxes occurring outside China shall not be deducted). The formula for calculating the composition tax** and the tax payable is as follows:

Composition tax calculation** = customs duty paid** + customs duty + consumption tax

Tax payable = Component tax** x tax rate

It should be noted that the amount of customs tax paid is included in the composition of VAT on imported goods**, and if the imported goods are taxable consumer goods, the amount of consumption tax paid in the import link should also be included in the composition of the tax**.

Import VAT calculation formula: Import VAT = (customs duty paid** + customs duty) (1 - consumption tax rate) VAT rate.

1. When making a customs declaration, the customs declarant shall fill in the name of the goods and the tax number in the form of a special payment letter for customs import value-added tax on the application form.

2. After the customs review, the import tariff receivable and the VAT collected will be calculated according to the tax rate corresponding to the tax number.

The tax collected by customs consists of two parts:

1) Import duties.

2) VAT collection.

For example, if you import a certain machine worth 10,000 US dollars, the tax code of the machine is according to the customs tariff rules 84131100 the import duty rate is 12%, and the VAT rate is 17%, so how much tax do you need to pay to import this machine? First of all, the customs converts the declared foreign exchange into renminbi according to the exchange rate on the day of the date of filling out the special payment certificate for the customs.

The exchange rate on December 2, 1999 was USD1=, so the import** of the US$10,000 machine was 82,785 RMB, which was also used to calculate the import duty"Duty Paid**"。

The amount of import duty = the duty paid of import duty** x import duty rate = 82,785 x 12% = 9, yuan At the same time as the import duty is collected, the customs will also collect the value-added tax, and the value-added tax rate of this machine is 17%.

Please note that the VAT to be paid is not 82,785x17% because the VAT payable is not the duty paid on the import duty**.

Duty paid VAT on behalf of the company** = duty paid on import duty** + tax amount of import duty = 82,785 + 9,,719 yuan.

The amount of VAT collected = the tax paid ** x VAT rate = 92,719 x 17% = 15, yuan. Therefore, the total tax to be paid for the import of this machine = 9,,, yuan.

VAT on imported BAI goods.

The difference between the VAT on the sale of goods is that the VAT in the import link is not deductible from any tax.

Calculation formula: Taxable Capacity = Component Tax** Applicable Tax Rate.

Component Tax** = Customs Duty Paid** + Customs Duty + Consumption Tax AmountIf the imported goods are not subject to consumption tax at the same time, their component tax** is:

Component Tax** = Duty Paid** + Customs Duty.

VAT is calculated on the basis of landed ** + customs duty;

In the case of goods subject to consumption tax, the consumption tax is added to the consumption tax basis.

The difference between the value-added tax on export goods and the value-added tax on domestic goods is that the value-added tax on imports cannot be deducted from any tax.

Calculation formula: Tax Payable = Component Tax** Applicable Tax Rate.

Component Tax** = Customs Duty Paid** + Customs Duty + Excise Tax.

If the imported goods are not subject to excise duty at the same time, their constituent tax** is:

Component Tax** = Duty Paid** + Customs Duty.

Imported goods are subject to the corresponding customs duties and VAT according to the relevant tax laws. So how should the payment be calculated? What is the corresponding calculation formula?

Are you aware of all these questions? The following will be illustrated by examples.

The formula for calculating customs duties and VAT on imported goods.

1. Tariff on imported goods = tariff rate paid ***.

2. VAT payable on imported goods = (tariff paid** + tariff 10 consumption tax) VAT rate.

Examples:1The dutiable value of the imported equipment = (200,000 US dollars + 10,000 US dollars) * 8 exchange rate = 1,680,000 yuan.

The tariff of the imported equipment = tariff paid *** tariff rate = 1,680,000 * 10% = 168,000 yuan.

The basis for calculating customs duties is the landed goods of imported goods on the basis of the transaction ** approved by the customs (the landed ** includes the price of the goods and the cost of packaging, freight, insurance and other labor costs before the goods arrive at the place of entry and unloading in China. ) as tax paid**.

The formula for calculating customs duties and VAT on imported goods.

2.Consumption tax payable on the imported equipment The amount of consumption tax payable on imported goods = (tariff** + customs duty) 1 - consumption tax proportional tax rate) ) ) Excise tax rate.

(1680000+168000) (1-10%) 10%=RMB.

The consumption tax is calculated on the basis of (tariff paid** + customs duty 1 - consumption tax proportional rate).

3.VAT payable on the imported goods = (customs duty paid** + customs duty 10 consumption tax) VAT rate.

(1680000+168000)+yuan.

The basis for calculating import VAT is (tariff paid** + tariff 10 consumption tax).

The calculation formula for general taxpayers is: tax payable = current output tax - current input tax output tax = sales tax rate.

Sales = Sales including tax (1 + tax rate).

Small-scale taxpayers.

Tax payable = sales levy rate.

Sales = Sales including tax (1 + levy rate).

1. Calculation method of import VAT:

Import VAT calculation formula: Import VAT = (customs duty paid** + customs duty) (1 - consumption tax rate) VAT, 2, it should be noted that the composition of VAT on imported goods has included the amount of customs tax paid, if the imported goods belong to consumption tax taxable consumer goods, its composition tax calculation ** also includes the amount of consumption tax paid in the import link.

(Duty paid** (if the import transaction is FOB, add freight and insurance) + customs duty + consumption tax) x 17%.

It is correct to multiply it directly, because the import price is tax-free and does not need to be converted to tax-exclusive price first.

ps, I guess you read the book wrong, that is not a formula for VAT, it is a formula for consumption tax, because the import price is not tax-included, and it needs to be converted into a price including consumption tax first, because consumption tax is a tax in the price.

The second one is right, and the first one is the ** that has already been added to the VAT.

CIF is tax-free.

Tariff = CIF * Exchange Rate * Tariff Rate.

Import VAT = (CIF * exchange rate + tariff) * 17%.

Personally, I feel that the first one is right.

Taxpayers importing goods, whether general taxpayers or small-scale taxpayers, shall calculate the tax payable according to the composition tax calculation** and the prescribed tax rate, and are not allowed to deduct any tax incurred abroad.

1.Import of non-dutiable consumer goodsTax Payable = Component Tax** Tax Rate = (Tariff Paid** + Tariff Amount) Tax Rate2.Import of taxable consumer goodsTax Payable = Component Tax Calculation** Tax Rate = (Customs Duty Paid** + Customs Tax Amount + Consumption Tax Amount) Tax Rate.

Export refers to the export of goods produced or processed in the country to foreign markets for sale. Exports should not only pursue the increase in the absolute quantity of exports and amounts, but also strive to improve economic efficiency, so that the development of exports can have positive significance.

The best exchanges between countries, import for purchase, export for export, import and export integration. On August 21, 2012, the National Bureau of Statistics released a report saying that China's foreign trade import and export volume in 2011 ranked second in the world.

Import and export ** was born and developed under certain historical conditions. There are two basic conditions for the formation of import and export, one is that the development of social productive forces leads to the emergence of surplus products available for exchange; The second is the formation of the state. The development of the productive forces of society produces surplus commodities for exchange, and the exchange of these surplus commodities between countries gives rise to international imports and exports**.

International** means the trade of goods and services across national borders, generally by importing **and.

export**, so it can also be called import and export**.

International is the main form of interconnection between countries (or regions) on the basis of international division of labor, reflecting the economic interdependence of countries (or regions) in the world, and is composed of the sum of foreign countries in the world. From a country's point of view, the international trade is foreign trade.

According to the direction of the movement of goods, the international ** can be divided into.

1. Import trade: Introduce goods or services from other countries into the market of that country for sale.

2. Export trade: export the country's goods or services to other countries' markets for sale.

3. Transit trade: The goods of country A are transported to the market of country B through the territory of country C, which is transit for country C. Due to the international obstructive effect of transit**, WTO member countries do not engage in transit between each other**.

Article 2 These Measures shall apply to the administration of the country of origin of imported and exported goods under the Agreement between the Mainland and Taiwan.

Article 3 The goods imported directly from Taiwan shall be subject to the agreed tax rate of the Agreement in the Import and Export Tariff of the People's Republic of China (hereinafter referred to as the "Tariff") if the place of origin is Taiwan if one of the following conditions is met:

1) Wholly acquired in Taiwan;

2) Produced in Taiwan only from materials of mainland or Taiwanese origin;

3) Not fully obtained in Taiwan, but in accordance with the product-specific rules of origin under the Agreement.

This rule is an integral part of these measures and will be announced separately by the General Administration of Customs.

Article 4 The goods "fully obtained in Taiwan" mentioned in Item (1) of Article 3 of these Measures refer to:

1) Live animals born and raised in Taiwan;

2) goods obtained in Taiwan from the live animals referred to in subparagraph (a) above;

3) Plants and plant products harvested, picked or collected in Taiwan;

4) Goods obtained from hunting, trapping, fishing, cultivating, gathering, or capturing in Taiwan;

5) minerals mined in Taiwan;

6) Goods obtained in the relevant waters, seabed or subsoil of Taiwan;

7) Goods processed or manufactured entirely from the goods referred to in subparagraph (6) above on a processing vessel registered in Taiwan;

8) Waste and scrap materials generated during processing in Taiwan and only applicable to raw materials**, or waste products collected after consumption in Taiwan and only applicable to raw materials**;

9) Goods obtained entirely in Taiwan from the goods referred to in subparagraphs (1) to (8) above.

Article 5 Where non-Taiwan-origin materials are used in the production process of imported goods under the Agreement, and the tariff codes of non-Taiwan-origin materials are different from those of imported goods, but the tariff classification change from non-Taiwan-origin materials to imported goods conforms to the corresponding tariff classification change criteria in the product-specific rules of origin under the Agreement, the imported goods shall be deemed to be goods originating in Taiwan.

Article 6 Goods produced in Taiwan using materials other than those of Taiwan origin shall be deemed to have originated in Taiwan if they meet the regional value content standards corresponding to the goods in the product-specific rules of origin under the Agreement.

The regional value component in paragraph 1 of this Article shall be calculated according to the following formula:

Regional Value Component = Free on Board** (FOB) Non-Taiwanese Origin Materials** 100% Free on Board** (FOB).

Non-Taiwanese Origin Materials** refers to the import cost of non-Taiwanese origin materials, freight and insurance charges (CIF) to the destination port or location.

Deliveries on board (FOB) and non-Taiwan-origin materials** shall be verified in accordance with the Customs Valuation Agreement and generally accepted accounting principles.