Traditional Culture Encyclopedia - Travel guide - How much tax do I have to pay to buy things from Korea? How to pay taxes?

How much tax do I have to pay to buy things from Korea? How to pay taxes?

According to the regulations, you have to pay customs duties when you return to China. If it exceeds 5,000 yuan, you have to pay taxes. As long as the following points are met, you must pay taxes:

1. When I went back to China for customs, I brought more than 5,000 RMB in my luggage.

2. It is found by the customs that it is necessary to open the box for inspection.

What you can't throw or don't want to throw can only be taken away by paying taxes.

The basis of customs taxation is the "dutiable price" of goods. In general, the CIF price of imported goods and the FOB price of exported goods can be used as the basic price for customs taxation. However, the CIF price or FOB price is obviously lower than the import price of goods in the same period, or the special economic relationship between the buyer and the seller affects the import transaction price, or according to the market situation grasped by the customs, the customs has the right to set the "duty-paid price".

computing formula

Tariff = duty paid price × tariff rate VAT = (duty paid price+tariff) /( 1- VAT rate )× VAT rate Consumption tax = (tariff+VAT+duty paid price )× consumption tax rate.

Extended data:

Customs revenue is an important source of national central financial revenue, an important tool for national macroeconomic regulation and control, and a means for WTO to allow contracting parties to protect their own economies.

After implementing the tax reduction policy formulated by the state, the customs levied tariffs on import and export goods and articles, which played a role in protecting domestic industrial and agricultural production, adjusting industrial structure, organizing fiscal revenue and regulating import and export trade activities.

Expropriation subject

The main body of tariff collection is the state, and the Customs Law clearly gives the customs the power to collect and reduce taxes, and the customs will exercise the function of tariff collection on behalf of the state. Therefore, without legal authorization, no other unit or individual may exercise the right of tax reduction and collection.

Baidu encyclopedia-customs tax