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Business, 27.07.2021 17:10 apalacios3503

1, Nhập khẩu 3 lô hàng xuất xứ tại Mỹ, cả 3 lô hàng đều mua theo điều kiện FOB. Tổng chi phí chuyên chở cho 3 lô hàng từ cảng nước Mỹ tới Việt Nam là 10.000 USD. - Lô hàng A có tổng giá trị là 35.000 USD, mua bảo hiểm là 2% giá FOB - Lô hàng B gồm 34.000 SP, đơn giá 6 USD/SP, mua bảo hiểm 2,5% giá FOB - Lô hàng C gồm 2.000 SP, đơn giá 100 USD/SP, mua bảo hiểm 1,5 % giá FOB 2,Công ty kí hợp đồng gia công cho nước ngoài, theo hợp đồng công ty nhập khẩu 55.600kg nguyên liệu theo giá CIF quy ra đồng VN là 27.500đ/kg. Theo định mức được giao thì phía VN phải hoàn thành 4.500 SP từ số nguyên liệu nói trên . Tuy nhiên khi giao hàng thì có 1.350 SP không đạt yêu cầu chất lượng nên bên nước ngoài trả lại phải tiêu dùng nội địa với giá bán chưa thuế GTGT là 350.000đ/ SP. Yêu cầu : Hãy tính thuế XNK, thuế GTGT mà danh nghiệp phải nộp. Biết rằng thuế suất thuế XNK của A là 8 %, của B là 9 %, của C là 10%. Nguyên liệu 7 %, thành phẩm 4 %, thuế GTGT là 10%, 1USD = 23.250 VND.

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1, Nhập khẩu 3 lô hàng xuất xứ tại Mỹ, cả 3 lô hàng đều mua theo điều kiện FOB. Tổng chi phí chuyên...
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