I. Import tariff: import tariff = duty-paid price × tariff rate = (duty-paid price+tariff) × VAT rate, where duty-paid price =(FOB+ freight) /( 1- insurance rate) II. Import tariff. Value-added tax: the calculation formula of general taxpayers is: tax payable = current output tax-current input tax output tax = sales × tax rate sales. Input tax: refers to the value-added tax paid or undertaken by taxpayers when they purchase goods or accept processing, repair and replacement services and taxable services. Article 36 of the Regulations of People's Republic of China (PRC) on Import and Export Tariffs Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
Legal objectivity:
Article 26 of the Import and Export Tariff stipulates that it shall be determined by the customs according to the transaction price of the goods, the transportation expenses before the goods are loaded and transported to People's Republic of China (PRC) and domestic export places, as well as related expenses and insurance premiums. The transaction price of export goods refers to the total price that the seller should directly and indirectly charge the buyer for exporting the goods when they are exported. Export tax is not included in the dutiable price.