Imported goods are subject to value-added tax. Imported goods are exported from abroad, and now almost every country's exports are tax refunded, so imported goods are tax-free (not a case), and the customs will collect value-added tax, consumption tax and customs duties on behalf of imported goods.

Scope of VAT collection:

The scope of taxation of value-added tax includes the sale (including import) of goods and the provision of processing, repair and replacement services.

Taxable amount = dutiable price * tax rate

VAT payable = (duty paid price+customs duty) * 17:% (VAT rate)

Let's take an example: an enterprise imports a batch of computers from abroad, and the customs duty-paid price is10 million yuan, the tariff rate is 20%, and the tariff rate of VAT is 17%. Then:

Taxable amount =100 * 20% = 200,000 yuan.

VAT payable = (100+20) *17% = 204,000 yuan.

Duty paid price of imported goods = transaction price+commission paid to the seller-normal rebate paid by the seller to the importer.