该套机电设备及配套软件进口的抵岸价是多少
参考答案:该套机电设备及配套软件进口的抵岸价:
(1)硬件关税=(3308+198.48+12.32)×22%=3518.80×22%≈774.14(万元)
(2)软件关税=35×8.27×22%=289.45×22%≈63.68(万元)
(3)关税合计=774.14+63.68=837.82(万元)
(4)增值税=(3518.80+289.45+837.82)×17%=4646.07×17%≈789.83(万元)
(5)银行财务费=3721.5×0.5%≈18.61(万元)
(6)外贸手续费=(3518.80+289.45)×1.5%≈57.12(万元)
(7)海关监管手续费=15×8.27×0.3%≈0.37(万元)
(8)抵岸价=货价+国外运输费+国外运输保险费+关税+增值税+银行手续费+外贸手续费 +海关监管手续费
=到岸价+关税+增值税+银行手续费+外贸手续费+海关监管手续费
=3932.30+837.82+789.83+18.61+57.12+0.37
=5636.05(万元)