1. An import and export company in Shanghai imported a batch of goods from the United States, and the goods were sold on FOB basis, and the transaction price was equivalent to RMB 1465438+ ten thousan

1. An import and export company in Shanghai imported a batch of goods from the United States, and the goods were sold on FOB basis, and the transaction price was equivalent to RMB 1465438+ ten thousand yuan. Taxable amount = (1410-10+50+15+35) x 20% = 300 (1500+300)/(/kloc-0) The tax law stipulates that all goods entering China's customs territory must pay import value-added tax to the customs at the time of import declaration.

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1, FOB

FOB is also called "FOB", which is abbreviated as FOB in English. It means that the transportation and insurance costs from the port of shipment to the destination are borne by the buyer and are not included in the settlement price. It is widely used in international trade.

2. Tariffs

Tariff refers to a tax levied by a country's customs on import and export goods passing through its customs territory according to the laws of that country. It belongs to the senior tax at the rate stipulated by the highest administrative unit of the country. For countries with developed foreign trade, tariffs are often the main income of national taxes and even national finance.

3. Is the tariff a direct tax or an indirect tax?

Tariffs are indirect taxes. Indirect tax refers to the tax that taxpayers can pass on the tax burden to others. Such as consumption tax, value-added tax, customs duties, etc. Direct tax refers to taxes that cannot be passed on, but are directly borne by taxpayers. Such as poll tax, income tax, land use tax and property tax. Customs duty is a kind of tax levied by the customs on inbound and outbound goods and articles (hereinafter referred to as "goods") according to law.

4, the role of tariffs

(1) Improve national fiscal revenue: Tariff is a kind of national tax revenue, accounting for a certain proportion of national fiscal revenue;

(2) Protecting and promoting the development of industrial and agricultural production: to a certain extent, resisting foreign enterprises, seeking a certain market for enterprises and protecting the number of jobs;

(3) adjusting the national economy and foreign trade: the price of imported goods rises and the terms of import and export trade improve;

(4) safeguarding national sovereignty and economic interests: it is helpful to realize the multiple goals of the country.

5. Can the tariff be deducted?

(1) The tariff cannot be deducted.

(2) Import duties shall be included in the cost of imported materials and parts and shall not be deducted. The import value-added tax can be deducted, but the tariff on imported goods cannot be deducted, only the value-added tax paid in the import link can be deducted.

(3) If there are two names on the special payment book for VAT in the import link issued by the customs, that is, the name of both the agent importer and the entrusted importer, only one unit that has obtained the original special payment book is allowed to deduct the tax. Entrusting importers who declare tax deduction must provide the corresponding original special payment book for value-added tax collected by the customs, agency contract and payment voucher, otherwise the input tax will not be deducted.