Suzhou Hengfeng Import & Export Co., Ltd. imported 20,000 kilograms of high-quality soybeans from the United States, with an exchange rate of 1:6 CIF Shanghai of $20,000.

2. Taxable value of consumption tax composition = (dutiable price of imported goods+import duty) /( 1- consumption tax rate) Taxable amount = taxable value of consumption tax composition × consumption tax rate = (20000 * 6+12000)/(1-20%) × 20.

3. The taxable value of value-added tax = duty-paid price of imported goods+import duty+consumption tax.

VAT payable = VAT component taxable value × VAT rate =

(20000 * 6+12000+33000+40000) ×17% = 34850 yuan.

Total tax burden =12000+33000+40000+34850 =119850 (yuan)

Hope to adopt, thank you.