3. Nam Anh is a company for doing business the goods that are taxable objects to Excise Tax in Vietnamese Law. This company had some transactions occurred in October 2021 as followings:

1) Receiving to do processing 2,000 boxes of tobacco for Sai Gon Tobacco Plant. The processed unit price is 6,000 dong (it is non-VAT price). The non-VAT selling price of one tobacco box which Sai Gon Tobacco Plant sold is 119,000

dong.

2) Using 160 boxes of Heineken beer for their customers as gifts. At this time,

company has sold one box of Heineken beer at price of 668,800 dong (included

VAT). Beer is manufactured by Nam Anh.

3) Importing 7 cars with 4-seat type. Purchasing unit price as FOB term is 14,000 USD. The exchange rate is 20,000 VND/USD. The transportation cost and insurance fee are 10 percent of FOB price. After one week, this company has taken 3 cars that imported that bought in transaction (3) at selling unit price 1,320,000,000 dong (non-VAT price).

4) Purchasing from China 25,000 lites of wine material at CIF unit price of 42,000 dong. After that, using 17,500 lites of wine material for producing 8,000 bottles of wine. Taking 6,800 bottles of wine for selling at non-VAT unit price of 250,000 dong.

Known that:

- Import duty rate of car is 30% and of any types of wine is 45%.

- VAT rate for goods and services are 10 percent for at all.

- SST rate for tobacco is 70%, for beer 60%, for car 55% and for any wine of 60%.

Required: Determine and calculate all tax types that Nam Anh Company has to pay.