Chapter vi. Summary of customs duties
1. The issue of the inverted price method. Attention is drawn to the fact that sales prices start from within the country, and that if retail prices (i. E., including vat) are calculated slowly, since almost all taxes are available in this price, with the ultimate goal of calculating tariff completion prices. (c) domestic including tax sales = customs excise price + customs duties + import excise duties + freight costs, insurance premiums, handling fees + all costs associated with the sale activity occurring in the country + profits earned on the sale of the enterprise + internal value added tax。
Example: shop a sells a consignment of imported goods with a retail revenue of 353. 925 million, the store has a cost-profit rate of 10 per cent, the import duty rate of 10 per cent and the consumption tax rate of 20 per cent. 2. What is the value added tax (vat) payable in the current period
Answer: this question needs to be calculated in reverse
Sales including tax revenue - value added tax - profit - excise tax = excise price
Exhaustion price = {35. 3925/
(1+17%) (1+10%)
-35. 3925/
(1+17%) (1+10%)
*20%}(1+10%) (which does not include profits, excise taxes, customs duties, so should be reduced by profit, excise taxes, customs duties)
Customs duties on imports = 10 per cent of tax price*
Value-added tax on imports = tax-exempt prices* (1+10%)/(1-20%)* 17%
Imports consumption tax = taxed price* (1+10%)/(1-20%)* 20% or 35. 3925/
(1+17%) (1+10%)
*20% (the results must be the same, as can be seen from the tax-exempt price formula)
Vat payable = 35. 3925/1 + 17%* 17% - vat on import chain
Legal and specific exemptions. The statutory relief is primarily quantitative, while the specific relief is for specific goods or for specific import and export operations。
Example: the following are among the statutory tariff relief items:
A: goods with a post tax of $35
B: importation of equipment for persons with disabilities
C: imports donated by foreign governments
D: non-value imported samples
Answer: ad b and c are specific relief items
3. Fob issues. Fob refers to the total price of export goods prior to departure, including customs duties, so it is easy to ignore that customs duties are calculated in terms of non-tariff prices, tariffs = fob/(1+ tariff rate) and never be applied directly to fob* tariff rates。
4. The issue of tariff completion prices for import duties. Special items that need to be factored into tariff completion prices should be noted. Essentially, it covers all expenses paid by the purchaser for the goods prior to their import, including royalties, goods donated by the enterprise or given at very low prices to the seller, excluding domestic reproduction rights and purchase commissions paid to purchase agents. It is easy to forget two particular cases. In addition, it is important to bear in mind that items that are not allowed to be included in the tariff-exempt prices are more prone to errors: 1 for internal repair, installation, etc. For imported equipment, 2 for freight within the country, etc
The buyer's commission and the seller's commission. The purchase commission, also known as the buyer's commission, is a commission paid to the buyer's purchasing agent and is a commission within the business, whereas the seller's commission is paid to the seller and the customs duty is to be calculated by consolidating the tariff completion price. It's probably confusing here。
Retention. Goods imported on a temporary basis are exempt from taxes within six months of the payment of a bond equivalent to customs duty, re-export within six months and return the bond. If the enterprise has retained the purchase, customs duties are calculated at the price of the retention purchase price; and customs duties are calculated at the price of the retention purchase. It should be noted, however, that if an enterprise wishes to pay a tax for sexual intercourse at a time, it should be determined on the basis of the general tax value of the goods。
For example, the car exhibition temporarily imported 10 cars, and two months later the exhibition ended. Company a was willing to purchase all cars for a total price of $10 million, and it sought the customs duties payable by company a. 20% tariff rate
Answer: tariff of 1000 *20%
7. Temporary import of goods. Goods imported temporarily are exempt from taxation for six months, but if the goods remain for more than six months, they are subject to customs duties for more than six months. Here, a comparison should be made with the issue of tax reimbursement for exempt goods. (under discussion)
For example, a enterprises temporarily import one piece of equipment at a tariff completion price of 1 million, leaving the country after eight months of stay, and how many duties are paid by a enterprises? The tariff rate is 20 per cent and the equipment tax department has a five-year supervision period
Answer: exemption from tax for goods imported temporarily for a period of six months, more than the amount due, and duty payable = 100*2/(5*12)*20%
The issue of duty-free reimbursement for imports. The duty-free sale of imported goods should be supplemented by a tariff-exempted price which is the value of depreciation after deduction of useful years。
For example: a enterprises comply with national regulations to encourage industry, import one of the equipment for technical adaptation, import duty-free, at a price of $1 million, and, after two years of use, what is the amount of tariff they pay when they sell? (this equipment tax department determines a five-year regulatory period, with a tariff rate of 20 per cent)
Answer: respondable duty = 100* (5-2)/520%* = 120,000
9 - feed processing, for the processing of materials. Tax authorities are exempt from taxes on imported materials based on actual exports. However, if the transfer is internal, the tax should be paid. When processing involves the remaining edges, the provisions for these two processes differ. In the case of input processing edges, 2 per cent of processed goods are exempt from duty, but not more than 3,000 yuan; in the case of input processing edges, 2 per cent, but not more than 2,000 yuan, are exempt from duty. Take a look. If it's not, it's possible。
10. Freight recognition issues. The cost of shipping is based on postage. In the case of road and rail transport, the transport premium is determined on the basis of 1 per cent of the price of the goods for which it cannot be determined. The premium cannot be determined and is determined on the basis of 0. 3 per cent of the freight plus the goods. This place can't be ignored. It's been calculated before。
11. The issue of self-import of means of transport. In the case of self-employed imports, freight costs can be waived. The latter tariff calculations were involved, so care should also be taken。
12. Tariff collection. The declaration is made within 14 days of the day of the declaration of the vehicle. The time of payment is within 15 days of the day when customs issues the tax due。
13. The issue of late payment. When it comes to late payment, the number of days is calculated as from the day after the deadline for payment, which is a place for attention, and the wrong number of days. So it deserves attention。
14. Tariff enforcement issues. Enforcement of customs duties does not include the conduct of fines. There are only two types of capping and forced delivery。
Trade in border areas. The value of the trade day at the border is within $3,000 and is exempt from taxes. Border trading enterprises halved the collection of goods other than tobacco and alcohol. Pay attention to halving, not tax exemptions
Issues of total and substantive processing sites. It is a prerequisite for the recognition of tariff rates, where substantial processing value-added reaches 30 per cent and is the site of substantial processing production. Tariffs are calculated on the basis of tariff rates in the region。
17 questions of export processing zones and tax havens. Goods entering or coming out of export processing zones are treated as imports and exports. Export processing zones (epzs) have been used as an out-of-country basis, and attention should be drawn here。
Question of determining the taxed price of goods for export processing and goods for export repair. It is easy to ignore the fact that the value of the goods is determined on the basis of the total costs of processing fees, support materials, freight, insurance, etc., which are determined on the basis of repair costs, support materials, freight, insurance etc。
