进口关税计算
以右边的报关金额为例(关税为0)
可通过公式计算税金应该为CNY7751.25
传送门:关税计算公式_VBA自定义公式_关税_增填税
代码:
‘作者:年迈哒爱好者,公众号:shoot88hxz’下列公式不考虑消费税’关税计算,在CIF价,若有杂费,请将杂费加入货值,’20200824更正Function gs(hz, hl, sl) ‘三个参数,货值,海关汇率,海关税率,税率以整数填写,如10%关税填写为10而非10%gs = Application.WorksheetFunction.Trim(gs)hz = Application.WorksheetFunction.Trim(hz)hl = Application.WorksheetFunction.Trim(hl)sl = Application.WorksheetFunction.Trim(sl) ‘去除某些值的前后空格wshz = Round(hz * hl, 0) ‘完税价格,四舍五入到元gs = Round(wshz * sl / 100, 2) ‘关税,四舍五入到分End FunctionFunction zzs(hz, hl, sl) ‘三个参数,货值,海关汇率,海关税率zzs = Application.WorksheetFunction.Trim(zzs)hz = Application.WorksheetFunction.Trim(hz)hl = Application.WorksheetFunction.Trim(hl)sl = Application.WorksheetFunction.Trim(sl)wshz = Round(hz * hl, 0)zzs = Round((wshz + Round(wshz * sl / 100, 2)) * 13 / 100, 2)End FunctionFunction gsfob(hz, hl, sl, yf, bf) ‘五个参数,,货值,海关汇率,海关税率,运费(折算汇率后的值),保费gsfob = Application.WorksheetFunction.Trim(gsfob)hz = Application.WorksheetFunction.Trim(hz)hl = Application.WorksheetFunction.Trim(hl)sl = Application.WorksheetFunction.Trim(sl)yf = Application.WorksheetFunction.Trim(yf)bf = Application.WorksheetFunction.Trim(bf)If bf < 0.1 Then ‘保费设定,值若低于0.1将认定其为保费率(因其不能大于0.1,所有需填写百分比,如3% 0.3%)wshz = Round(Round(hz * hl, 0) + Round(yf, 0) + hz * Round(hl * bf, 0), 0) ””修正每个值四舍五入到个位Else ‘若值不低于0.1,则认定为保费(折算汇率后的值)wshz = Round(Round(hz * hl, 0) + Round(yf, 0) + Round(bf, 0), 0) ””修正每个值四舍五入到个位End Ifgsfob = Round(wshz * sl / 100, 2)End FunctionFunction zzsfob(hz, hl, sl, yf, bf) ‘五个参数,,货值,海关汇率,海关税率,运费(折算汇率后的值),保费zzsfob = Application.WorksheetFunction.Trim(zzsfob)hz = Application.WorksheetFunction.Trim(hz)hl = Application.WorksheetFunction.Trim(hl)sl = Application.WorksheetFunction.Trim(sl)yf = Application.WorksheetFunction.Trim(yf)bf = Application.WorksheetFunction.Trim(bf)If bf < 0.1 Thenwshz = Round(Round(hz * hl, 0) + Round(yf, 0) + Round(hz * hl * bf, 0), 0) ””修正每个值四舍五入到个位Elsewshz = Round(Round(hz * hl, 0) + Round(yf, 0) + Round(bf, 0), 0) ””修正每个值四舍五入到个位End Ifzzsfob = Round((wshz + Round(wshz * sl / 100, 2)) * 13 / 100, 2)End Function本期把相同的货值119,249.74折分成两份59,624.87报关单
第一份(未使用两步申报)增值税为7751.25
第二份(使用两步申报)增值税为7751.23
通过大量报关单数据对比,猜测其存在两套算法(是否使用两步申报)
其完税价格的小数点保存情况不同
两步申报的完税价格小数位保留到”分”
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