1, tariff: 14%? (Tariff percentage of wine). How to calculate the tariff =? Customs clearance price approved by the customs ×? 14%? ; The customs duty-paid price is generally CIF (CIF, including cost, insurance and transportation), but if China Customs has doubts about the CIF declared by enterprises, it will check with reference to the prices of similar commodities in the same period.
2. VAT: 17%? . VAT calculation method =? Compose of taxable value ×? 17%
3. Consumption tax: 10%? . Consumption tax calculation method =? Compose of taxable value ×? 10%,
4. Composition of taxable value =? (Customs value+? Tariff)? ( 1-? Consumption tax rate), (the composition of taxable value is the basis for calculating the value-added tax and consumption tax in the import link) Assuming that the customs-paid price of an imported red wine is 100 yuan, the calculation process is as follows:
(1), tariff =? 100×? 14%? =? 14? (yuan)? ;
(2), taxable value =? ( 100? +? 14)÷? ( 1- 10%)? =? 126.67? (yuan)? ;
③ Value-added tax should be paid in the import link =? 126.67? ×? 17%? =? 2 1.53? (yuan);
(4) Consumption tax should be paid in the import link =? 126.67? ×? 10%? =? 12.67? (yuan)? ;
⑤. Import link tax burden =? 14? +? 2 1.53? +? 12.67? =? 48.2? (yuan);
6. Therefore, the imported red wine with a price of 100 yuan is subject to customs duties, value-added tax and consumption tax at the import stage, totaling 48.2 yuan, accounting for 48.2% of the imported red wine price.
Usually, the tariff of imported red wine has a certain relationship with the trade relations between countries. For example, "Chile" wine exported to China is only subject to VAT and consumption tax.
Expand the data import declaration process
1. The customer provides our company with the arrival notice, original bill of lading or discharge guarantee, bill change fee and THC fee, and our company will change the import bill of lading for the customer in the shipping company.
Second, prepare the documents required for import declaration.
1. Necessary documents: packing list of goods, invoice, contract in duplicate, and a power of attorney for customs declaration and inspection.
2. For goods imported from the European Union, the United States, South Korea and Japan, heat treatment certificates or phytosanitary certificates shall be provided for wooden boxes, and non-wooden packaging shall be provided for non-wooden boxes.
3, customs documents (such as import license, mechanical and electrical certificate, certificate of important industrial products)
4. If there is a tax reduction or exemption manual, provide a tax reduction or exemption certificate manual.
3. After the import declaration, if the customs needs to review the price, the customer needs to provide relevant price certificates. Such as letters of credit, insurance policies, original factory invoices, tender documents and other documents required by the customs.
After the customs prints the tax bill, the customer should pay the tax within 7 working days. If the time limit is exceeded, the customs will charge a late fee on a daily basis.
5. After customs clearance, the customer shall pay the agency fee for customs clearance and inspection in time.
Six, the goods must be declared to the customs within fourteen days after arrival in Hong Kong. If it is overdue for more than three months, the customs will treat it as ownerless goods.
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