Calculation of the cost of imported raw sugar processed into sugar:

Raw sugar CIF (pre-tax) = FOB + insurance + shipping + foreign trade agency fees + bank charges + interest + labor

Raw sugar CIF (post-tax) = pre-tax CIF + tariffs + value-added tax

White sugar cost = CIF price of raw sugar after tax + processing fees + losses

From the table, when the international sugar price is higher than 10 cents, 1 cents / pound converted to RMB about 262 yuan / ton.

Then if the U.S. No. 11 raw sugar futures price of 20 cents / pound, corresponding to the domestic cost of sugar price:

Domestic corresponding tax-inclusive raw sugar price: 5682 yuan / ton

Related information about the cost of imports is as follows:

1, the definition of the cost of imports:

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Import cost is the total cost incurred by the importing unit when importing goods. This includes the foreign exchange price of imported goods, taxes and other costs.

2, the cost of imports calculated

Calculation formula:

Import cost = foreign exchange price of imported goods × foreign exchange rate + taxes + other expenses

(1) foreign exchange price of imported goods. Imported goods foreign exchange price, is the CIF price of foreign exchange expenses. When signing the contract, if the CFR price, the foreign exchange price, in addition to the CFR price of foreign exchange expenditures, should also be added to the foreign exchange expenditures of insurance premiums, if the FOB price transaction, the foreign exchange price in addition to the foreign exchange expenditures of the FOB price should be added to the foreign exchange expenditures of insurance premiums and freight charges from foreign countries to reach the port of entry of foreign exchange expenditures. Imported goods, regardless of which price transaction, the calculation of foreign exchange price of imported goods, are to be converted to the imported goods by the CIF (CIF) to calculate the total foreign exchange expenditures.

If the use of CIF or FOB price transaction, is insured in China's insurance companies, and is transported by China's state-owned ships, the insurance premiums and freight are paid in RMB, should be dealt with in accordance with the following two methods:

Not the insurance premiums and freight as the price of the imported goods; rather, it will be calculated in other expenses. Convert the foreign exchange expenses of the imported goods into RMB, plus the insurance and freight charges. The foreign exchange rate is an important factor affecting the cost of imports. It is determined by the State Administration of Foreign Exchange, but the imported goods in what foreign currency transaction is optional. If you choose the coin transaction, the foreign exchange rate rose, we pay foreign exchange, we have to pay more, the cost of imported goods increased; if you choose the soft currency transaction, the exchange rate fell, we pay foreign exchange, you can pay less, the cost of imports reduced.

Insurance and foreign freight; is also a factor affecting the cost. Insurance and foreign freight generally do not pay in foreign exchange, but in RMB, which can reduce the import cost of imported goods. Imported goods should strive to be traded at FOB price, and insured with Chinese insurance companies, transported by our state-owned ships, and pay insurance premiums and freight charges in RMB. In this way, foreign exchange expenses can be saved.

(2) Taxes. Taxes refer to the import duties and industrial and commercial taxes payable on imported goods. Its tax rate is calculated according to the category of imported goods in accordance with the relevant state regulations, while the tax-paid price, is calculated on the basis of CIF. Tax is a factor that affects the cost of imports. The amount of tax, but also depends on two factors: First, the tax rate is high or low, the tax rate of imported goods is high, the imported goods tax amount is more; Conversely, the tax amount is less; Second, the transaction price of imported goods. Transaction price is low, the foreign exchange price of imported goods is less, in the case of a certain tax rate, the tax should be paid less; Conversely, the tax is more. Import tax rate is a unified national determination. Therefore, the key to reducing taxes, is to seek a reasonable transaction price.

(3) other costs. Other costs are the foreign trade sector to pay for operating imported goods. Other costs more expenditure, the cost of imports rise; less expenditure, the cost of imports will be reduced. Reduce other costs expenditure, is also an important factor in reducing the cost of imports. To this end, foreign trade enterprises should strengthen enterprise management, economic accounting, saving management costs and other expenses, and strive to reduce the cost of imports.