One, import tariffs and VAT how to calculate import tariffs = duty-paid price × tariff rate import VAT = (duty-paid price + tariffs) × VAT rate of which the duty-paid price = (f.o.b. + freight) / (1 - insurance rate) VAT: general taxpayers to calculate the formula is: the taxable amount = current output tax amount - current input tax amount output tax amount = sales × tax rate sales = tax-inclusive sales ÷ (1 + tax rate) output tax: refers to the amount of VAT calculated in accordance with sales and VAT rate for taxpayers providing taxable services. Input tax: refers to the amount of VAT paid or borne by the taxpayer for purchasing goods or accepting processing, repairing, repairing and fitting services and taxable services. What is VAT invoice? VAT invoice is designed and printed under the supervision of the State Administration of Taxation, and is only limited to be purchased and used by general VAT taxpayers, which not only serves as an important accounting document reflecting the economic activities of taxpayers but also is a legal proof of the tax obligation of the selling party and the input tax amount of the purchasing party; and it is the important and decisive legal special invoice in VAT calculation and management. Steps of how to open VAT invoice VAT invoicing process: enter the system → invoice management → invoice issuance management → invoice filling → invoice number confirmation → enter the interface of "special invoice filling" → fill in the information of the purchaser → fill in the information of the goods → print the invoice. At present, the national VAT invoices are issued using the anti-counterfeit tax-control system, after entering the invoicing system, enter the corresponding purchaser information, enter the unit price and the number of units, the system will automatically calculate the total price and tax, tax-inclusive price and tax amount, only need to check the invoices, if the system automatically calculates the amount of discrepancies, because of rounding, only need to enter the unit price of more than a few digits after the decimal point.