1. Place where consumption tax is paid:

1, tariff = dutiable price × tariff rate

2. Import consumption tax

Ad valorem fixed tax rate (such as tobacco)

Two. Import consumption tax = (dutiable price+tariff) ÷( 1- consumption tax rate) × consumption tax rate.

Three, the implementation of compound tax (such as cigarettes):

1, import consumption tax = (customs duty-paid price+tariff+imported quantity × consumption tax rate) ÷( 1- consumption tax rate) × consumption tax rate+imported quantity × consumption tax rate.

2. Import VAT = (dutiable price+tariff+import consumption tax) × VAT rate.

Extended data:

Matters needing attention in rate calculation:

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 amount of duty-paid price shall be calculated in RMB yuan, and the amount below RMB yuan shall be rounded off. After tax payment, the tax shall be calculated to minutes and rounded off as follows.

3. A ticket of goods is duty-free if the tariff is lower than RMB 10 yuan. The transaction price of imported goods has different price forms due to different trading conditions. Commonly used price terms are FOB, CIF and CIF. According to three commonly used price terms, this paper introduces the calculation of import tax with examples.

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