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进口商品消费税计算公式
释义
法律主观:
公式是:进口关税=CIF价x关税税率。进口增值税=(CIF价+关税)X增值税率。消费税=消费税=(关税完税价+关税)*消费税率/(1-消费税率)。这是基本的进口税率计算方式,有时候消费税还分从量计价等算法。 消费税是国家为体现消费政策,对生产、委托加工、零售和进口的应税消费品征收的一种税。应纳税额=组成计税价格×消费税税率+应税消费品进口数量×消费税定额税额。
法律客观:
《中华人民共和国消费税暂行条例》第九条 进口的应税消费品,按照组成计税价格计算纳税。
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