Thuế giá trị gia tăng , người khai

Value added tax, the Customs record:a. tax worth of value added tax is a tax on the import price at the gate plus the import tax (if any) plus the special consumption tax (if any) plus the environmental protection tax (if any). Import price at the gate are defined according to the rules of import tax rates.b. the tax%: tax rate value added tax corresponding to the code number of the goods was determined in goods code in the box under tariff No. 19 values.c. taxes: record the amount of value-added tax payable of each of the items* Shipment case has 2 or more items from the same recording box 26.

Value added tax, customs declarants record:
a. Taxable value of value-added tax is the import duties at the border plus import duties (if any) plus the special consumption tax (if any) plus the environmental protection tax (if any). Enter at gate price is determined according to the provisions on the taxable value of imported goods.
B. Tax rate%: Record duty rates corresponding added value to commodity codes are determined commodity code in box No. 19 according to the value added tax table.
C. Taxes: Record amount of value added tax payable for each item
* Where consignments from two items or more, the same way cell recording 26.