The Sai Gon Beer Company has some documents as follows:
(1) Sai Gon Beer Company imports 3,500 bottles of brandy 38o, CIF price at export port of 157 USD/bottle. International transportation and insurance costs 3 USD / bottle. The exchange rate used for tax calculation and payment is 21,250 VND / USD. Value added tax is 10%.
(2) Saigon Beer Company sells 1.800 bottles to Tan Thuan Export Processing Zone with the price of 10,150,000 VND/bottle.
(3) Selling through agents of 1,000 bottles, the selling price of agents without VAT under the contract is 9,750,000 VND/bottle, the commission paid to the agents is 5% of the selling price excluding VAT.
(4) The company sells 550 bottles in domestic with inclusive of value added tax of 10% is 10,890,000 / bottle.
Require:
1. Determining the types of tax: export tax, import tax, special consumption tax and VAT.
2. Determine the taxes to be refunded (if any) of the TL factory.
Given that:
- Export tax rate is 2%;
- Import tax rate is 30%;
- Excise tax rate of alcohol over 20o is 65%;
- VAT rate is 10%;
- VAT deductive method.