Import VAT = (Tariff Price Tariff)/(1-Consumption Tax) × Value-added Tax rate. The import tariffs set a normal tax rate and preferential tax rate. Imported goods native to countries or regions that are native to the People's Republic of China that have not ordered the mutual benefit of tariffs will be levied at a normal tax rate; imported goods native to countries or regions native to the People's Republic of China with the People's Republic of China, according to the Promotion tax rates. The imported goods stipulated in the preceding paragraph in accordance with the normal tax rate tax, and the Customs Taxation of the State Council is specially approved by the committee of the committee. Any country or region shall impose discrimination tariffs on cargo that is imported in the People's Republic of China or gives other discriminatory treatments, and the customs can levy special tariffs on imported goods native to the country or region. The types of goods, tax rates, and suspension of special tariffs, and the time of suspension of levy, and suspension are decided by the State Council Council Council and announced the implementation. Stocks of special items? If according to the provisions of the regulations, tobacco, alcohol and alcohol, cosmetics, skin care products, valuable jewelry and jewelry and jadeite, firecrackers, gasoline, diesel, car tires, motorcycles and cars 11 Taxable goods. The table is also named at the same time the tax rate for each taxable goods, of which the maximum is 45%and the lowest is 3%. my country implements the price of import consumption tax from the price rate method, and the tax calculation price is composed of imported goods (cost additional premiums) prices (that is, tariff paid prices). my country's consumption tax uses the tax calculation method of in -price taxes. Therefore, the tax calculation composition includes the consumption tax amount. The calculation formula for the composition taxation price is: the composition tax price = (tariff paid price tariff amount) ÷ (1-consumption tax rate) The calculation formula of the consumption tax tax levied by the price is Essence The import tariff rate import value-added tax = (tariff paid price tariff)/(1-consumption tax rate) × VAT rate. The import tariffs set a normal tax rate and preferential tax rate. Legal basis: "The Management Law of the People's Republic of China" I: In order to strengthen taxation management, standardize tax collection and payment, protect national tax revenue, protect the legitimate rights and interests of taxpayers, promote the economy of the economy And social development, formulate this law. The second tax collection and management of various taxes levied by tax authorities in accordance with the law shall apply this law. It taxation, suspension of taxation, suspension of taxation, tax reduction, tax exemption, tax refund, and taxation shall be implemented in accordance with the provisions of the law; if the law authorizes the State Council, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. We or individuals, or individuals may violate the provisions of laws and administrative regulations, and make taxes on taxation, suspension of taxation, tax reduction, tax exemption, tax refund, taxation, and other tax laws and administrative regulations. Idders and administrative regulations with taxpayers and individuals with taxpayers are taxpayers. If laws and administrative regulations stipulates that units and individuals who have the obligation to withdraw and collect taxes on their agglomerations are deductible. Taxpayers and deductible obligations must pay taxes, withdrawals, and taxes on aggregates in accordance with the provisions of laws and administrative regulations.
Import VAT = (Tariff Price Tariff)/(1-Consumption Tax) × Value-added Tax rate.
The import tariffs set a normal tax rate and preferential tax rate. Imported goods native to countries or regions that are native to the People's Republic of China that have not ordered the mutual benefit of tariffs will be levied at a normal tax rate; imported goods native to countries or regions native to the People's Republic of China with the People's Republic of China, according to the Promotion tax rates.
The imported goods stipulated in the preceding paragraph in accordance with the normal tax rate tax, and the Customs Taxation of the State Council is specially approved by the committee of the committee. Any country or region shall impose discrimination tariffs on cargo that is imported in the People's Republic of China or gives other discriminatory treatments, and the customs can levy special tariffs on imported goods native to the country or region. The types of goods, tax rates, and suspension of special tariffs, and the time of suspension of levy, and suspension are decided by the State Council Council Council and announced the implementation.
Stocks of special items?
If according to the provisions of the regulations, tobacco, alcohol and alcohol, cosmetics, skin care products, valuable jewelry and jewelry and jadeite, firecrackers, gasoline, diesel, car tires, motorcycles and cars 11 Taxable goods. The table is also named at the same time the tax rate for each taxable goods, of which the maximum is 45%and the lowest is 3%. my country implements the price of import consumption tax from the price rate method, and the tax calculation price is composed of imported goods (cost additional premiums) prices (that is, tariff paid prices). my country's consumption tax uses the tax calculation method of in -price taxes. Therefore, the tax calculation composition includes the consumption tax amount. The calculation formula for the composition taxation price is: the composition tax price = (tariff paid price tariff amount) ÷ (1-consumption tax rate) The calculation formula of the consumption tax tax levied by the price is Essence
The import tariff rate import value-added tax = (tariff paid price tariff)/(1-consumption tax rate) × VAT rate.
The import tariffs set a normal tax rate and preferential tax rate.
Legal basis: "The Management Law of the People's Republic of China"
I: In order to strengthen taxation management, standardize tax collection and payment, protect national tax revenue, protect the legitimate rights and interests of taxpayers, promote the economy of the economy And social development, formulate this law.
The second tax collection and management of various taxes levied by tax authorities in accordance with the law shall apply this law.
It taxation, suspension of taxation, suspension of taxation, tax reduction, tax exemption, tax refund, and taxation shall be implemented in accordance with the provisions of the law; if the law authorizes the State Council, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.
We or individuals, or individuals may violate the provisions of laws and administrative regulations, and make taxes on taxation, suspension of taxation, tax reduction, tax exemption, tax refund, taxation, and other tax laws and administrative regulations.
Idders and administrative regulations with taxpayers and individuals with taxpayers are taxpayers.
If laws and administrative regulations stipulates that units and individuals who have the obligation to withdraw and collect taxes on their agglomerations are deductible. Taxpayers and deductible obligations must pay taxes, withdrawals, and taxes on aggregates in accordance with the provisions of laws and administrative regulations.