I. Tariff calculation of imported cars
(1) The basic formula for calculating import tariff is: import tariff = duty paid price × import tariff rate.
(2) Pay attention to the following points when calculating tariffs: 1. Import tax is paid in RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the central parity of RMB foreign exchange announced by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. Foreign currencies not listed in the RMB foreign exchange quotation sheet shall be converted into RMB at the exchange rate determined by the state foreign exchange administration department. 2. The customs value shall be calculated in RMB yuan and rounded to the nearest yuan. After tax payment, the tax shall be calculated to minutes and rounded off as follows. 3. One ticket of goods below RMB 50 yuan is exempt from customs duties. The transaction price of imported goods has different price forms due to different trading conditions. Commonly used price terms are FOB, CIF and CIF.
Second, the role of tariffs on imported cars.
Since joining the WTO, it is said that protective tariffs will be abolished within 10 years when joining the WTO in 2005. Not the abolition of tariffs, but the abolition of protective tariffs. In the future, tariffs will fall below 10%, and other member countries still have tariffs. At present, the average tariff rate of developed countries is maintained, but there is no real zero tariff.
Protective tariff is a tariff imposed on imported goods by a country to protect its industry and agriculture. The protective tariff rate is higher, sometimes as high as several hundred percent, which is actually equivalent to prohibiting imports, thus achieving the purpose of protection. At present, it is still one of the important measures in the protective trade policy, although import can be directly restricted through import licenses and import quotas, and tariff restrictions can be broken through dumping and capital export, so that the role of tariff protection is relatively reduced.
According to the regulations of WTO, from June 2006, 5438+1 October 1, the vehicle tariff was reduced from the previous 30% to 28%, and finally to 25% in July this year. After two tariff reductions, there will be no suspense in import tariffs, and the price impact on the domestic auto market and consumers will gradually become clear. The downward adjustment of imported cars will put pressure on the prices of domestic cars. At the same time, the tariffs on auto parts such as gearbox, shock absorber, radiator, clutch and steering gear will be reduced by 10%, so some experts predict that the competition between domestic cars and imported cars will start again this year.
According to the statistics of the Association of Automobile Manufacturers, since China's entry into WTO, China's automobile production and sales have increased at an average annual rate of one million vehicles, and there was a "blowout" in 2002 and 2003. From 2000 to 2004, the national automobile production and sales increased. This is a big gift package for the people after China's entry into WTO.
The sharp drop in car prices is the main factor for China people to realize their car dreams. An important factor leading to the decline of the domestic automobile market price is the gradual reduction of the import tariff on the whole vehicle. As a commitment to China's entry into WTO, China completely abolished the automobile import license in 2005, and by July 2006, the import tariff of whole vehicles and parts was reduced to 25% and 1 0%. But before 10, China's vehicle import tariff will be 65438+. The tariff reduction of imported cars directly led to the collapse of the original price system of domestic cars.
More importantly, in the face of the gradual disappearance of the tariff umbrella, China's automobile industry has actively cooperated with international enterprises in joint ventures, and its production and development capacity has exploded sharply, and an endless stream of models have stepped off the production line. Driven by the growth of production capacity and competition, domestic car prices have only reached a high level step by step.
Third, the tariff rate of imported cars.
After China's entry into WTO, the tariff on imported cars has been reduced year by year. At present, the automobile import tariff is 25% plus 17% value-added tax, and the consumption tax is added according to the vehicle displacement.
1% of the exhaust volume is lower than or including liters.
The air displacement is above 1 liter to 3 liters (including 1 liter).
The displacement is above 1 liter to 5 liters (including 1 liter).
The displacement is above 1 liter to 9 liters (including 1 liter).
Displacement 12% liter or more.
The exhaust volume is above liters to 25% of liters (including liters).
The displacement is above 40% liter.
These include:
Import tax = customs duty+consumption tax+value-added tax
Import tax consumption = (duty paid price+actual tariff) × consumption tax rate /( 1- consumption tax rate)
Import VAT = (dutiable price+actual tariff+actual consumption tax) × VAT rate
Specific comprehensive import tax rate = (tariff rate+consumption tax rate+VAT rate+tariff rate × VAT rate) /( 1- consumption tax rate)
Comprehensive tax rate = basic tariff (25%)+ consumption tax (10%-40%)+ value-added tax (17%)+ others (mainly depending on emissions), totaling about 120%. Tariffs mainly depend on the displacement of imported cars. Different displacement, different brands and different tariffs. In addition, imported cars need a brand authorization, and the law prohibits the import of used motor vehicles. With the realization of the "ultimate goal" of 1 import tariff in July, 2006, the "big test" of China's automobile market's entry into WTO has also come. According to China's commitment to join the WTO, from July 1 day, China's tariff on imported cars will be reduced from the previous 28% to 25%, down by 3 percentage points. In fact, tariffs are only a part of the price composition of imported cars, and a very important one is consumption tax.
At present, the price of imported cars in China mainly consists of five parts, namely CIF price (foreign naked car price), customs duties, consumption tax, value-added tax and dealer fees (including vehicle transportation fees, commodity inspection fees, port storage fees, license fees and dealer profits).
The general formula for calculating the price of imported cars is: CIF ×( 1+ tariff rate+consumption tax rate )× (1+value-added tax rate) /( 1- consumption tax rate)+dealer fee = basic price of imported cars.
It can be seen from this formula that consumption tax plays an important role in the price of imported cars.