Calculation formula of tax payable:
1, tax payable = quantity of taxable imported goods × unit duty-paid price × applicable tax rate.
2. Taxable amount = number of taxable import and export goods × applicable tax standard.
If the compound tax calculation method is adopted, the above two formulas can be combined.
Calculation formula of tax payable:
Taxable amount = number of taxable import and export goods × unit duty paid price × applicable tax rate+number of taxable import and export goods × applicable tax standard.
The customs value of import and export goods shall be determined by the customs on the basis of the transaction price of the goods. When the transaction price cannot be determined, the customs value shall be assessed by the customs according to law.
The dutiable value of imported goods includes: the price of the goods, the transportation before the goods arrive at the import place in China, and its related expenses and insurance premiums.
The dutiable value of export goods includes the price of goods, transportation and related expenses and insurance premiums before the goods arrive at the export place in China, but the export duties and taxes included in them can be deducted.
The dutiable value of inbound and outbound articles shall be determined by the customs according to law.
If the machinery, instruments, means of transport and other goods shipped abroad for repair have been declared to the customs when leaving the country and re-transported into the country within the time limit stipulated by the customs, the repair fee and material fee approved by the customs shall be regarded as the customs duty-paid price.
Where the goods shipped overseas for processing have been declared to the customs when they leave the country and re-transported into the country within the time limit stipulated by the customs, the difference between the CIF price of the processed goods when they enter the country and the CIF price of the original goods when they leave the country or the same or similar goods when they enter the country shall be regarded as the dutiable price.
For goods imported by lease (including lease), the duty-paid price is the rent of goods approved by the customs.
If the goods imported with the approval of tariff reduction or exemption need to pay customs duties when they are transferred or sold, they can pay taxes according to the customs duty-paid price of the goods at the time of original import.
The duty-paid price of imported goods shall include the expenses of patents, trademarks, copyrights, know-how, computer software and materials related to imported goods paid overseas for the purpose of manufacturing, using, publishing or distributing in China.
If the cif price, fob price, rent, repair fee and material fee of import and export goods are denominated in foreign currency, they shall be converted into RMB according to the exchange rate on the day when the customs issues the tax payment certificate, and the customs duties shall be calculated and paid.
The consignee or consignor of import and export goods or his agent shall truthfully declare the transaction price of import and export goods to the customs. If the declared transaction price is obviously lower than or higher than the transaction price of the same or similar goods, the customs may assess the customs duty-paid price according to the transaction price of the same or similar goods, the international market price, the domestic market price or other reasonable methods.
The consignee or consignor of import and export goods or their agents shall submit invoices, packing lists and other relevant documents indicating the real price, freight, insurance and other expenses of the goods when submitting the customs declaration form for import and export goods (when necessary, the customs may also consult the relevant contracts, account books, documents and documents of the buyers and sellers or conduct other investigations). Otherwise, pay taxes according to the customs duty-paid price assessed by the customs; If the documents are paid afterwards, the tax will not be adjusted.