International freight cost including freight, packaging, insurance, etc. If it is 30,000 yuan (RMB)
Import tariff = (FOB price 10,000 U.S. dollars * brand price of 8 yuan (RMB) + international freight cost of 30,000) * the applicable tax rate of 13% = 14,300 yuan (RMB)
Importation The link should pay VAT = (CIF price 80,000 + 30,000 yuan RMB) + 14,300 yuan (RMB)) * 17% = 21,131 yuan (RMB)
Processing and re-export can be exempted from the tax rebate, exemption and rebate formula = FOB price of the exported goods * foreign exchange RMB price * export tax rebate rate of the exported goods - exempted from the rebate amount of credits
Goods involved in consumption tax are also subject to consumption tax. Consumption tax is also levied on goods, if the imported goods in the domestic sales will not be offset, tax rebates.