In the actual operation of many enterprises, imported goods may be involved, and the imported goods shall be calculated as VAT according to the Provisional Regulations on Value-added Tax, and the imported goods shall be calculated as VAT according to the composition of the assessable price. Now our tax engineer office will make relevant explanations on the import VAT payment matters.

The component assessable price of imported goods includes customs duty value, duty amount and consumption tax amount. this3Taxes need to be divided3Step to calculate.

(1) First you need to calculate the tariff:

tariff=Customs value*Tariff rate

(2) Then we need to calculate the amount of consumption tax to be paid:

Consumption tax=Customs value+Tariff)/(1-Excise tax rate)*Consumption tax ratio

(3Finally we can find the value added tax component price=Customs value+tariff+Consumption tax

For example, an enterprise is a general taxpayer and imports a car overseas, and the customs value is85500Yuan, suppose the tariff rate is20%, the consumption tax rate is5%VAT rate13%, the import link should pay VAT as follows:

(1) First you need to calculate the tariff:

Tariff:85500*20%=17100yuan

(2) Then we need to calculate the amount of consumption tax to be paid:

Consumption tax: (85500+17100)/(1-5%)*5%=5400yuan    

(3Finally we can find the value added tax component price=Customs value+tariff+Consumption tax

Constitute the assessable price=85500+17100+5400yuan

(4) calculate VAT

Value-added tax=(85500+17100+5400) *13%= 14040yuan

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