Export patent tariff

Import tax is paid by the importer, that is, the importing enterprise. The formula for calculating the taxable amount of imported goods is: taxable amount = imported quantity of taxable goods × customs paid price of unit × customs paid price of imported goods in the formula of applicable tax rate is the tax basis for import duties. The tax law stipulates that the CIF price of imported goods based on the transaction price approved by the customs is the duty-paid price. "CIF price" includes the price of the goods, plus the packing fee, freight, insurance and other labor costs before the goods arrive at the import place in China. The above expenses also include the expenses of patents, trademarks, copyrights, know-how, computer software or materials related to imported goods paid abroad for manufacturing, using, publishing and distributing in China. In the course of goods transaction, if we pay the seller's commission according to the transaction price, it should also be included in the transaction price. The cif price of imported goods shall be determined by the customs. In May 2002, an import and export company in China imported a batch of goods from abroad. The price of this batch of goods is US$ 65,438+000,000, and the freight and insurance fees incurred before arriving at China Port are equivalent to RMB 26,000. On that day, the foreign exchange rate of China People's Bank was 1: 8.25, and the tariff rate was 25%. How should the company calculate the duty payable on imported goods: tax payable = (100000× 8.25+26000 )× 25% = 212750 (yuan) and the import agent. For export goods, you also need to pay customs duties. For products encouraged by the state to be exported, the export tariff of most commodities is zero, and the export tariff is exempted, while the export-restricted products are subject to additional tariffs. Only a small number of goods need to pay export tax. Therefore, when exporting goods, you will not encounter the situation of paying export tax.