Scribd
Upload
32 views3 pages

Tax

The document calculates tax values for two items being imported. It provides details on the invoiced value, damaged amounts, freight, insurance, fuel surcharges, import duties, anti-dumping duties, excise taxes, export processing taxes, and value-added taxes for each item in both USD and VND.

Uploaded by

Tiến Hưng
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
32 views3 pages

Tax

The document calculates tax values for two items being imported. It provides details on the invoiced value, damaged amounts, freight, insurance, fuel surcharges, import duties, anti-dumping duties, excise taxes, export processing taxes, and value-added taxes for each item in both USD and VND.

Uploaded by

Tiến Hưng
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 3

Total invoiced value of two items: 20*1600+60*600=68000

Item X:
After damaged: 17*1600+0.8*1600+2*0.7*1600=30720
Freight: (20*1600/68000)*8160=3840
Insurance: (20*1600/68000)*2040=960
Fuel surcharge: (20*1600/68000)*340=160
Taxable value:
30720+3840+960+160=35680

Item Y:
After damaged: (600-50+60/24)*60=33150
Freight: (600*60/68000)*8160=4320
Insurance: (600*60/68000)*2040=1080
Fuel surcharge: (600*60/68000)*340=180
Taxable value:
33150+4320+1080+180=38730

Import duty:
Item X: 35680*30%+50*20= 11704 (USD)
Item Y: 38730*25%=9682.5 (USD)

Anti-dumping duty
Item X: 35680*12%=4281.6 (USD)
Item Y: 1*552.5*24*0.5=6630 (USD)

Excise tax:
Item X: (35680+11704+4281.6)*35%=18082.96 (USD)
Item Y: (38730+9682.5+6630)*40%=22017 (USD)
Tính theo CFR:
Total invoiced value of two items: 20*1600+60*600=68000
Item X:
After damaged: 17*1600+0.8*1600+2*0.7*1600=30720
Insurance: (20*1600/68000)*2040=960
Fuel surcharge: (20*1600/68000)*340=160
Taxable value:
30720+960+160= 31840(USD)= 730,091,200 (VND)

Item Y:
After damaged: (600-50+60/24)*60=33150
Insurance: (600*60/68000)*2040=1080
Fuel surcharge: (600*60/68000)*340=180
Taxable value:
33150+1080+180= 34410(USD)= 789,021,300 (VND)

Import duty:
Item X: 31840*30%+50*20= 10552 (USD)= 241,957,360 (VND)
Item Y: 34410*25%= 8602.5 (USD)= 197,255,325 (VND)

Anti-dumping duty
Item X: 31840*12%= 3820.8 (USD)= 87,610,944 (VND)
Item Y: 1*552.5*24*0.5= 6630 (USD)= 152,025,900 (VND)

Excise tax:
Item X: (31840+10552+3820.8)*35%= 16174.48 (USD)= 370,880,826 (VND)
Item Y: (34410+8602.5+6630)*40%= 19857 (USD)= 455,321,010 (VND)

EPT:
Item X: 20*100,000= 2,000,000 (VND)
Item Y: 5000*24*0.5*552.5= 33,150,000 (VND)
VAT:
Item X: (730,091,200+241,957,360+87,610,944+370,880,826+2,000,000)*10%= 143,254,033 (VND)
Item Y: (789,021,300+197,255,325+152,025,900+455,321,010+33,150,000)*10%= 162,677,354 (VND)

You might also like