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本刊第1期刊登了《海关代征进口环节增值税简介》和《海关代征进口消费税简介》,为便于纳税义务人计算应纳进口税款,现将《进口关税与进口环节代征税计税常数表》刊出,以供查找使用。其使用方法是: “表一”适用于应征消费税的进口商品。鉴于此类商品的法定增值税率均为17%,因此确定其关税税率和消费税税率后,在表内找出这两个税率交叉栏内的常数,用进口货物的到岸价格乘以该常数所得之积即为应纳税款总额(进口关税、消费税及增值税税款之和)。
The first issue of this issue published “Introduction of Value Added Tax on behalf of the Customs on behalf of the import link” and “Customs on behalf of the import tax on consumption tax”, in order to facilitate the calculation of taxpayers should be included in the import tax, the “import duties and import taxes Tax Constant Table ”published for the search to use. Its use is: “Table I” applies to the consumption tax of imported goods. Given that the statutory value-added tax rates for such goods are both 17%, determine the tariff rates and the consumption tax rates, and then find the constants in the table on the crossings of the two rates, multiplying the CIF value of the imported goods by the constant The product is the total amount of tax payable (import duties, consumption tax and VAT tax sum).