1: Calculation of taxable price and tax amount

According to the provisions of the "Interim Regulations of the People's Republic of China on Value-Added Tax", value-added tax is collected by the tax authorities, and the value-added of imported goods Taxes are collected by customs. When a taxpayer exports goods, the tax rate is zero. Value-added tax on items brought or mailed into the country for personal use by individuals is levied together with customs duties. The formula for calculating the taxable price of the component is:

The taxable price of the component = the dutiable price + the tariff amount + the consumption tax amount

The formula for calculating the value-added tax amount:

Should Amount of tax = component taxable price RMB42 240, the insurance rate is 0.3%, and the central parity rate of Swiss franc against RMB in the foreign exchange market on the day when the customs tax collection and payment letter is issued is SFR100=RMB387.055.

Dutiable price: 223 343×387.055÷100=864 460.24865 yuan

(864 460.24865+42 240)/(1-0.3%)=909 428.5342528 yuan≈909 429 yuan

CNC milling machines should be classified under tariff number 8459.6100, with a tax rate of 15%, then the amount of duty payable is:

909 429 × 15% = 136 414.35 yuan.

The taxable price of the VAT component:

909 429+136 414.35=1 045 843.35 yuan

The amount of VAT payable: 1 045 843×17%= 177 793.31 yuan