关税计算（Tariff calculation）.doc

关税计算（Tariff calculation） Customs accounting - accounting for industrial enterprise tariffs With the gradual deepening of reform of Chinas foreign trade management system, the pattern of big foreign trade will gradually form. That is, the foreign trade enterprise is doing the import and export trade, changing to trade, agriculture, trade, The large foreign trade of many forms and situations. In this way, the qualified industrial and commercial enterprises will have the right of self-operation and import and export. In order to calculate and reflect the relevant tariff plan, in accounting The corresponding accounting treatment is required. 1. Accounting treatment of industrial enterprises tariff (1) accounting for import duties Industrial enterprises (including state-owned, collective, private, foreign investment, etc.) by agency or directly import raw materials from abroad, foreign trade enterprises shall pay import duties, not through the account of taxes payable Accounting, instead, the cost of imported raw materials, foreign freight and insurance premiums and domestic costs are directly included in the cost of imported raw materials, and the material purchase is recorded. Credit bank deposits, Accounts payable, etc. The enterprise shall pay the import duties as specified in the enterprise appropriation for the foreign equipment introduced in accordance with the processing and assembly and compensation trade contracts with foreign investors. In payment, debit in construction Cheng -- introduction of equipment engineering, credit bank deposit, etc. [case 1] A material imported from an industrial enterprise shall be usd100,000, and the foreign exchange rate of the day shall be USD1 = RMB8.64. The company has imported A material for foreign exchange, and the import duty is 40,000 yuan, and the material has been inspected Your treasuries. The VAT rate is 17%. The accounting entry is as follows: Purchase cash: Loan: bank deposit -- $864,000 Loan: bank deposit -- RMB 864