当前位置:财税问题 >
實(shí)務(wù)
问题已解决
某進(jìn)出口經(jīng)營權(quán)的某外貿(mào)公司,10月經(jīng)有關(guān)部門批準(zhǔn)從境外進(jìn)口小轎車10輛,每輛小轎車貨價(jià)15萬元,運(yùn)抵我國海關(guān)前發(fā)生的運(yùn)輸費(fèi)用7萬元、保險(xiǎn)費(fèi)用3萬元,向海關(guān)繳納了相關(guān)稅款,并取得了完稅憑證。(提示:小轎車關(guān)稅稅率60%、消費(fèi)稅稅率9%。(單位:萬元) 要求:(1)計(jì)算小轎車在進(jìn)口環(huán)節(jié)的關(guān)稅完稅價(jià)格。(2)計(jì)算應(yīng)繳納的小轎車在進(jìn)口環(huán)節(jié)應(yīng)繳納的關(guān)稅。(3)計(jì)算小轎車在進(jìn)口環(huán)節(jié)應(yīng)繳納消費(fèi)稅。



(1)計(jì)算小轎車在進(jìn)口環(huán)節(jié)的關(guān)稅完稅價(jià)格
10*150+7+3=1510
2021 12/29 14:54

暖暖老師 

2021 12/29 14:54
(2)計(jì)算應(yīng)繳納的小轎車在進(jìn)口環(huán)節(jié)應(yīng)繳納的關(guān)稅
1510*0.06=90.6

暖暖老師 

2021 12/29 14:55
(3)計(jì)算小轎車在進(jìn)口環(huán)節(jié)應(yīng)繳納消費(fèi)稅。
(1510+90.6)/(1-0.09)*0.09=158.30

84785016 

2021 12/29 15:06
上面只有15,沒有150啊

暖暖老師 

2021 12/29 15:14
10量,一輛是15合計(jì)是150不是

84785016 

2021 12/29 15:57
對啊對啊,謝謝老師

84785016 

2021 12/29 16:01
那為啥是150乘10

暖暖老師 

2021 12/29 16:05
暈,是老師這里寫錯了

84785016 

2021 12/30 00:08
是0.6還是0.06,老師

84785016 

2021 12/30 00:18
為什么是乘0.06 關(guān)稅稅率不是60%嗎

暖暖老師 

2021 12/30 05:19
(1)計(jì)算小轎車在進(jìn)口環(huán)節(jié)的關(guān)稅完稅價(jià)格
10*15+7+3=160

暖暖老師 

2021 12/30 05:19
(2)計(jì)算應(yīng)繳納的小轎車在進(jìn)口環(huán)節(jié)應(yīng)繳納的關(guān)稅
160*0.6=96

暖暖老師 

2021 12/30 05:20
3)計(jì)算小轎車在進(jìn)口環(huán)節(jié)應(yīng)繳納消費(fèi)稅。
(160+96)/(1-0.09)*0.09=25.32
