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작성자 SH무역 작성일18-02-08 12:30 조회452회 댓글3건

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※ 정확한 세액을 계산하려면 다음 사항을 알아야 합니다.
①차종, ②연식, ③세부모델, ④배기량, ⑤최초등록일, ⑥수입신고예정일, ⑦선적지
 
ㅇ 이사자가 제공한 자료
- 차종 및 연식 : TOYOTA CAMRY XLE Sedan 4D 2002Y
- 최초등록일 : 2002. 3. 5.
- 수입신고일 : 2004. 7. 20.
 
ㅇ 세액산출 기초자료
- 특소세율 : 배기량 2,000㏄를 초과하므로 8%를 적용
- 2002년식 신차가격(BlueBook List Price) : $22,780
- 사용기간 : 2년 4월(최초등록일~수입신고일, 15일 이하 버림)
- 중고체감 후 잔존율 :
2년이상 76.6%-[(2년이상 76.6% - 3년이상 64.8%)/12월]×4월=72.67%
- 체감후 잔존가격 : 신차가격 × 체감률 72.67% = $16,554
- 예상운임 : 미국 서부에서부터는 $1,200, 미국 동부에서부터는 $1,600
- 예상보험료 : 차량가격 $16,554 × 보험료율 0.829% = $137
- 과세환율 : 1,163.18원/$(2004.7.18.~7.24. 1주간 적용 환율)
 
ㅇ 세액산출 방법
- 과세가격 : (차량가격+보험료+운임)×과세환율 :
($16,554+$137+$1,200)×1,163.18원/$ = 20,810,453원
- 관 세 : 과세가격 × 관세율(8%) = 1,664,836원
- 특소세 : (과세가격+관세) × 특소세율(8%) = 1,798,023원
- 교육세 : 특소세액 × 교육세율(30%) = 539,406원
- 부가세 : (과세가격+관세+특소세+교육세) × 부가세율(10%) = 2,481,271원
- 세액합계 : 6,483,520원

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Beata Ida Hartono님의 댓글

Beata Ida Harto… 작성일

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Fahmi Babra님의 댓글

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ahu seseorang tentangnya atau mengubahnya, dia akan link 11
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Febriyanti (Ms.)님의 댓글

Febriyanti (Ms.… 작성일

ini ke 19
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ini ke 19
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