[進口] 海關如何課徵進口貨物營業稅?

回覆文章
kai
文章: 34
註冊時間: 2021-03-20, 00:20

[進口] 海關如何課徵進口貨物營業稅?

文章 kai » 2021-03-20, 00:47

(一)依加值型及非加值型營業稅法第41條規定,貨物進口時,應徵之營業稅由海關代徵之。其徵收及行政救濟程序,準用關稅法及海關緝私條例之規定辦理。

(二)進口貨物營業稅之計算:
完稅價格(DPV)=離岸價格(FOB)+運費(F)+保險費(I)
進口稅=完稅價格×關稅稅率
貨物稅=(完稅價格+進口稅)×貨物稅率
菸酒稅=課稅項目(依菸酒稅法第7條、第8條規定)
營業稅=(完稅價格+進口稅+貨物稅或菸酒稅+菸品健康福利捐)×營業稅率(5%)
貨物稅之徵免及稅率依貨物稅條例有關規定。

(三)請參看關務署網站首頁│法令規章│受託業務│海關代徵營業稅稽徵作業手冊。

發布單位:財政部關務署 發布日期:2016-11-03

FrankJScott
文章: 175
註冊時間: 2021-08-07, 20:41
位置: USA

Awesome Standards From ISO Advice

文章 FrankJScott » 2021-09-19, 02:42

In response to the guy asking about international standards organization 9001, international financial reporting standards (ifrs) 2020 pdf, iso standards pdf, objectives and functions of international accounting standards committee, what is difference between codes and standards, what is the difference between iso 9001 and iso 14001, why are international standards needed for integration of information, api q1 requirements, what are iso standards explained, international standards on auditing (uk) (isas (uk)), iso automotive wire standards, international accounting standards no 17, I highly recommend this top standards from CEN blog for international codes and standards for electrical engineering, role of international accounting standards board, role of international financial reporting standards, what are the differences between professional standards and codes of practice, why international standards are important, international labour organisation law notes, what are the standards and codes of practice that are relevant to your role, objectives of international accounting standards board, what is international standards organization (iso), international standards on auditing 2020 pdf, iso quality standards meaning, what is the main role of the international accounting standards board, is good as well. See More Terbaik Situs Slot Halaman 4731aaf

jiuer7845
文章: 44
註冊時間: 2021-10-19, 12:28
網站: https://www.yeezyshoesyeezy.com/

Re: [進口] 海關如何課徵進口貨物營業稅?

文章 jiuer7845 » 2021-10-20, 19:33


回覆文章

回到「中國 => 台灣|集運 普貨 特貨 海快 空運 快遞 海運 集運商 EMS」