(1) Taxpayer: All units and individuals that sell goods or provide processing, repair and replacement services and import goods in People's Republic of China (PRC) are VAT taxpayers.
(2) The object and scope of taxation: In China, the legal value-added amount of goods and processing, repair and repair services is the object of VAT taxation. Its taxation scope not only involves the field of selling goods in the production link, but also needs to pay value-added tax in the circulation link.
(3) Tax rate: The current VAT regulations stipulate three tax rates: 17%, 13% and zero tax rate. Among them, 17% is the basic tax rate of value-added tax, 13% is the low tax rate, and the export products are subject to zero tax rate.
2. Consumption tax: it is a tax with the turnover of taxable consumer goods as the object of taxation.
(1) Taxpayer: Units and individuals that produce, process and import consumer goods specified in the Provisional Regulations on Consumption Tax within China, regardless of their economic nature, nationality and location, are all taxpayers of consumption tax.
(2) Tax object and tax item: The tax object of consumption tax is the turnover of taxable consumer goods produced, commissioned and imported. Consumption tax * * * has 1 1 tax items, such as cigarettes, alcohol, cosmetics, skin care products, precious jewels and jade, firecrackers and fireworks, gasoline, diesel oil, automobile tires, motorcycles and automobiles.
(3) Tax rate: the consumption tax rate adopts proportional tax rate and fixed tax rate. Proportional tax rate * * * There are 25 tax rates of different grades, with the lowest tax rate of 3% and the highest tax rate of 45%. Rice wine, beer, gasoline and diesel are subject to fixed tax rates.
3. Tariff: a tax levied on taxable items according to the turnover of goods or articles entering or leaving the customs territory.
Characteristics of tariffs:
(1) Tariff is a unified border tax;
(2) Imposing tariffs on inbound and outbound goods and articles;
(3) The Customs is the administrative organ of tariff collection. Value-added tax, consumption tax and customs duties are all turnover taxes. Turnover tax is a kind of tax that takes the amount of commodity sales income and the amount of labor or business income obtained in business activities as the tax object.
There is a cooperative relationship among value-added tax, consumption tax and tariff.
Generally speaking, most export commodities are exempt from customs duties, while most export commodities are exempt from value-added tax or consumption tax, or the value-added tax and consumption tax that have been collected will be refunded. On the contrary, most imported goods have to pay import duties, and at the same time, most of them have to pay import value-added tax and consumption tax. It can be seen that the relationship between value-added tax, consumption tax and tariff is very close.
Import link: tariff = duty paid price x tariff rate VAT = (duty paid price+tariff) /( 1- consumption tax rate) x VAT rate consumption tax = (tariff+duty paid price+consumption tax) x consumption tax rate.
The relationship between consumption tax and value-added tax;
1. Both are levied on commodities;
2. For goods subject to ad valorem consumption tax, value-added tax needs to be levied at the same time as consumption tax, and the tax basis of the two is the same.
3. Both are turnover taxes;
4. Both are transitive;
5. Consumption tax payers are also VAT taxpayers.
The difference between consumption tax and value-added tax;
1. The two ranges are different: value-added tax is generally levied on goods, and consumption tax is levied on specific goods.
2. Their relationship with price is different: VAT is an out-of-price tax and consumption tax is an in-price tax.
3. The tax payment links between them are different: consumption tax is levied in a single link, while value-added tax is levied in all circulation links of goods.
4. Different taxation methods: VAT is taxed according to two types of taxpayers, and consumption tax is taxed according to taxable consumer goods.
The biggest difference between value-added tax and tariff is that value-added tax can be deducted, but tariff cannot be deducted.
Why do imported goods have to pay VAT? According to international practice, goods are generally exempt from value-added tax when exported, which means that they are tax-free when imported. Paying value-added tax in the import link means paying unpaid value-added tax in the export link, which is actually borne by the importer. And the value-added tax paid in the import link can be deducted in the later sales link (for ordinary taxpayers).
How do small-scale taxpayers calculate value-added tax and consumption tax on imported goods? Goods declared to enter People's Republic of China (PRC) and China Customs shall be subject to VAT.
The range of VAT payers for imported goods is wide, including all domestic enterprises, institutions, organizations and individuals engaged in import business.
Therefore, judging from the above regulations, whether you are a small-scale taxpayer or a general taxpayer, imported goods must pay VAT. If it is within the scope of consumption tax collection and consumption tax is levied at the same time, there is no difference in its calculation method;
Taxpayers importing goods shall calculate the tax payable according to the tax rate stipulated by taxable value and the regulations, and shall not deduct any tax. The formula for calculating the composition and tax payable of taxable value is:
Composition taxable value = duty paid price+customs duty+consumption tax.
Taxable amount = component taxable amount × tax rate
It should be noted that the composition of value-added tax on imported goods includes the customs duties paid in the taxable value, and the imported goods belong to the consumption tax taxable consumer goods, and the taxable value also includes the consumption tax paid in the import link. The above-mentioned "non-deductible tax" means that all kinds of taxes occurring outside China shall not be deducted when calculating the value-added tax payable in the import link.
Taxpayers importing taxable consumer goods shall calculate the taxable amount according to the taxable value composition and the prescribed tax rate. The calculation method is as follows:
(1) Calculation of consumption tax payable on imported general goods
1. Calculation of taxable amount of ad valorem
Calculation formula of tax payable:
Taxable value of composition = (dutiable price+tariff) ÷( 1- consumption tax rate).
Taxable amount: component taxable amount × consumption tax rate.
Example 3-6 A trading company imported a batch of taxable consumer goods from abroad in July. It is known that the customs duty-paid price of this batch of taxable consumer goods is 900,000 yuan, and the customs duty should be paid according to the regulations/kloc-0.8 million yuan. Suppose the consumption tax rate of imported taxable consumer goods is 10%. Please calculate the consumption tax payable when importing this batch of consumer goods.
Tax payable = (90+18) ÷ (1-10%) =120 (ten thousand yuan).
(2) Consumption tax payable =120×10% =12 (ten thousand yuan)
The "customs value" in the formula refers to the tariff taxable value approved by the customs.
2. Implement the calculation of tax payable.
Calculation formula of tax payable:
Taxable amount = number of taxable consumer goods × unit tax amount of consumption tax
3. Implement the ad valorem rate and calculate the tax payable.
Calculation formula of tax payable:
Taxable amount = component taxable value × consumption tax rate+taxable consumer goods × consumption tax unit tax amount.
Unless otherwise stipulated by the State Council, import consumption tax shall not be reduced or exempted.
Why is the freight of imported goods subject to customs duties and value-added tax? The formula for calculating the tariff of imported goods = dutiable price * import tax rate;
VAT = (duty paid price+import tax) * VAT rate;
The customs value mentioned here refers to the CIF price, which includes freight and insurance.
Therefore, freight should also be included in the calculation of customs duties and value-added tax.
If the freight is paid by the buyer, the freight should also be included in the import duty and value-added tax.
How to issue a VAT invoice for imported goods with consumption tax? Imported goods are subject to consumption tax, and VAT invoices are issued when they are sold, and VAT invoices are not required when they are imported.
In addition to paying customs duties according to law, imported goods must also pay value-added tax. Import goods are subject to import value-added tax and import duties at the same time. If the imported goods are taxable goods of consumption tax, they also need to pay consumption tax.
How to deal with the customs duties and value-added tax paid for the return of imported goods? I think the relevant documents you found here are very detailed.
The only difference between partial return and total return is that if it is partial return, the customs will return your original import declaration form to you, and if it is full return, the customs will take it back.
In addition, if you make a return, you can exempt the import tariff and value-added tax when making a partial return, which can avoid the process of tax refund, because that process is more complicated and takes a long time.
If it is a return, there is no choice but to wait for the Customs and Taxation Bureau to follow the procedures bit by bit. The detailed process can be consulted with the Customs and Taxation Bureau.
You don't have to pay foreign exchange for imported goods. If goods are imported according to general trade at the time of import declaration, customs duties and value-added tax have been paid. No clause of 300,000-300,000 was found.
Only the first paragraph of Article 48 of the Regulations on Foreign Exchange Control is more consistent.
Article 48 Under any of the following circumstances, the foreign exchange administration authorities shall order it to make corrections and give it a warning, and may impose a fine of not more than 300,000 yuan on institutions and not more than 50,000 yuan on individuals:
(1) Failing to declare the balance of payments statistics as required;
(two) failing to submit financial and accounting reports, statistical statements and other materials in accordance with the provisions;
(3) Failing to submit valid documents as required or submitting documents that are untrue;
(4) Violating the provisions on the administration of foreign exchange accounts.
(five) in violation of the provisions on the administration of foreign exchange registration;
(6) Refusing or obstructing the supervision, inspection or investigation by the foreign exchange administration organs according to law.
But personally, I don't think your behavior has any bad consequences. Safety is cloudy, too.
If you really want to be fined, you can apply to the customs for changing the bill, or just pay the foreign exchange directly, and then let the foreign exchange come through other channels.
I would like to ask whether the imported goods include consumption tax. What should I ask about consumption tax? The customs value of imported goods plus customs duties is not included in the taxable value. According to the principle of paying taxes at the place of consumption, even if the consumption tax has been paid in other countries, it will not be recognized after being imported into China, and it needs to be paid separately.
Divided by 1_ consumption tax rate, this is to classify consumption tax as taxable value.
For the calculation of value-added tax on imported goods, why not choose D. You should know that the basis of value-added tax payable on imported goods is the taxable value * tax rate.
Taxable value = dutiable price+tariff =117+11.7 =128.7.
The d you said is calculated according to 128.7, including value-added tax, but it is not.