Import value-added tax = (duty paid price + tariff)/(1-consumption tax rate) × value-added tax rate.

Import tariffs are divided into ordinary tax rates and preferential tax rates. Imported goods originating from countries or regions that have not concluded a tariff reciprocity agreement with the People's Republic of China will be taxed at ordinary rates; goods originating from countries or regions that have a tariff reciprocity agreement with the People's Republic of China will be taxed at the normal rate; Imported goods from a country or region are taxed at preferential rates.

Imported goods that are taxed at ordinary rates as stipulated in the preceding paragraph may be taxed at preferential rates with special approval from the Customs Tariff Commission of the State Council. If any country or region imposes discriminatory tariffs or gives other discriminatory treatment to its imported goods originating in the Republic of China, the customs may impose special tariffs on the imported goods originating in that country or region. The types of goods subject to special tariffs, tax rates and the start and stop times shall be determined by the Tariff Commission of the State Council and promulgated for implementation.

Special items regulations?

According to the regulations accompanying the regulations, there are 11 categories of tobacco, wine and alcohol, cosmetics, skin care and hair care products, precious jewelry and jade, firecrackers and fireworks, gasoline, diesel, automobile tires, motorcycles and cars. The goods are excise taxable goods. The table also lists the tax rates applicable to each taxable goods, with the highest being 45% and the lowest being 3%. my country adopts an ad valorem method to calculate import consumption tax. The taxable price is composed of the price of imported goods (cost plus transportation premium) (i.e., the duty-paid price) plus the amount of customs duties. my country's consumption tax adopts the tax calculation method of price-in-price. Therefore, the taxable price includes the amount of consumption tax. The formula for calculating the composition taxable price is: composition taxable price = (duty paid price + tariff amount) ÷ (1 - consumption tax rate) The calculation formula for the ad valorem consumption tax is: tax payable = composition taxable price multiplied by the consumption tax rate .

To sum up the above questions, the import tariff rate and import value-added tax = (duty paid price + tariff)/(1-consumption tax rate) × value-added tax rate.

Import tariffs are divided into ordinary tax rates and preferential tax rates.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes collected by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4 Laws and administrative regulations stipulate that entities and individuals with tax obligations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.