发新话题
打印

[外贸企业出口退税] 外贸企业出口相关知识及纳税申报

文字出口代理合作协议书
出口代理方               (以下简称甲方)
委托方                 (以下简称乙方)
  为了发挥各自优势,共同做好出口创汇工作,本着“诚实、信用”的原则,甲、乙双方经过友好协商达成协议如下:
一、 合作形式:
1. 乙方以其拥有的出口客户和渠道与甲方进行出口业务合作,乙方承诺其拥有的出口客户和渠道没有侵犯第三者的权益,进行的出口业务内容合法,无欺诈等行为,否则乙方承担最终的全部法律责任;
2. 合作期间,乙方作为甲方的业务办事处或业务部对外从事出口业务并承担规定的义务;
3. 合作期间,乙方以甲方名义从事出口业务必须遵循本协议的有关规定;
4. 合作期间,甲方应对乙方的客户资料进行必要的保密,不得利用乙方的客户资源开展与乙方业务相关的业务;
5. 甲方负责报关、报验、制单结汇等工作;
二、 出口指标和相关考核:
1. 期限:  年  月至    年  月.
2. 乙方承诺完成年出口任务    万美元。甲方按出口金额每美元收取代理费    元人民币;或按等值的代理费进行买断,买断比例
为1美元:     人民币,采取买断式,乙方必须提供足额的增值税发票和专用缴款书。
三、 基本规定:
(一) 甲方的权利和义务:
1. 按照甲方的标准合同格式负责对外出口合同的签订;
2. 按照甲方标准合同格式与有关的供货单位签订代理出口合同;
3. 负责报关、报验、投保、结汇以及有关文件的申领(应由乙方提供的文件除外)等工作,要求及时、准确;
4. 按照代理出口合同约定的付款时间及时与供货单位结算货款;
5. 按照本协议的有关规定及时向乙方分配其应得的利润。
(二) 乙方的权利和义务:
1. 按照本协议业务操作的有关规定负责对外的磋商;
2. 按照出口合同的有关规定负责出口货物的质量监督和把关工作,督促有关供货单位按时、按质交货并对有关供货方的质量承担担保连带责任;
3. 及时向甲方提供与出口业务有关的文件或单据;
4. 负责出口货物的安全收汇并对延迟收汇和不能收汇以及不能按时收汇核销承担全部的责任;
5. 乙方应负责出口收汇核销单和出口退税文件的按时收回和交接工作。
6. 乙方应负责逾期账款的催收工作并承担国外客户的理赔工作。
7. 按照本协议的有关规定及时从甲方得到应分配的利润。
(三) 业务操作的具体规定:
1. 由乙方具体负责出口业务的磋商和成交工作,对外签订出口合同须以甲方名义并使用甲方的标准出口合同格式。
2. 出口合同的卖方和/或信用证的受益人是: 中联广深医药(集团)股份有限公司
  (CHINA ASSOCIATE (GROUP) CO。,LTD)
注:在T/T汇款的情况下,应要求客户在汇款单上注明出口合同号码。
3. 及时与有关的供货单位签订有关合同,合同中应对质量条款和具体的技术指标做重点规定特别是必须明确应在收到国外的货款后才能支付供货方货款或类似的条款;上述合同签订后,甲方应给乙方一份留存;
4. 合作期间,甲方先行预付部分资金或垫付费用及预先垫付的退税等应按实收取财务利息, 预先垫付的退税利息按照财务利息(5.75‰)/月息×  10个月收取;
5. 甲方应认真制作有关的出运、报关、报验和结汇单据,做到“准确、完整、无误”;同时,应积极协作乙方及时申领和寄送有关文件;
6. 货物须担保出运或单据须担保结汇,乙方须及时和客户联系并向甲方提供客户同意货物担保出运或接受单据不符并担保付款的书面文件;
7. 合作期间,在货物按期、按质出运的情况下甲方应按照代理合同约定的付款时间及时与有关供货单位进行结算;
货款的结算时间如下:收到国外货款日后  个工作日内(节假日例外);
货款结算必须符合下列条件:
A. 货物必须已经出运;
B. 货款结算的基本文件必须齐全,货款结算的基本文件包括:
出口发票/ 增值税发票/专用缴款书/提单副本;
C. 有关票据内容必须真实、有效(包括票据表面完整);
D. 结算的的数量、金额必须与出运的货物完全一致;
E. 在代理出口或T/T付款条件下,货款必须已经收汇;
  货款的支付:增值税发票、专用缴款书须符合开票资料的要求,有关开票资料将另行通知;如因业务需要,应开具发票企业的要求,须将货款付给其他企业的,必须有开具发票的企业填写代付委托书,并加盖企业公章;货款支付时,如受款单位与甲方存在欠款的,应按实扣回;
8. 每笔出口贸易如有客户佣金部分,应在收到全部货款后及时支付给客户。
9. 乙方应承担有关业务项下产生的费用如:结汇费用、国外运费、保险费、内陆费用、核销费、邮电费用、集港费用、银行利息等;
(四) 利益结算与分配:乙方的利润和甲方代理费每笔结清并在该笔业务完全
操作完成后(如安全结汇/费用清楚/单证票据齐全/退税核销文件按期退回等)15天进行分配;利润分配时如乙方以前的业务中存在逾期帐款、库存或存在其他损失,应按实计入费用并在利润分配时从其利润中扣减;利润分配时乙方应提供必要的合法有效的票据;

  甲方:出口代理方        乙方:

                    
年    月    日
[move]走一步退两步不得不走[/move]http://www.faithsky.com/?u=8175

TOP

第一期:General Terms
1. establishing business relation-建立业务关系
2. inquiry-询盘
3. offer-报盘
4. counter offer-还盘
5. quantity-数量
6. packing-包装
7. time of shipment-装运期
8. price-价格
9. discount-折扣
10. terms of payment-支付条款
11. insurance-保险
12. commodity inspection-商品检验
13. acceptance-接受
14. signing a contract-签订合同
15. claim-索赔
16. agency-代理
17. commission-佣金
18. exclusive sales-包销
19. joint venture-合资企业
20. compensation trade-补偿贸易
21. processing and assembling trade-加工装配贸易
22. the terms of international trade-国际贸易术语
第二期:Establishing business relation 建立业务关系
1. recommendation 推荐、介绍
2. inform 通知
3. enter into business relations 建立业务关系
4. catalogue 目录
5. for your reference 供您参考
6. specific inquiry 具体询价
7. promptly 立即
8. representative 代表
9. chamber of commerce 商会
10. specialize in 专营
11. on the bases of equality and mutual benefit 在平等互利的基础上
12. pamphlet 小册子
13. a range of 一套
14. make offers 报价
15. import and export corporation 进出口公司
16. silk 丝绸
17. cotton piece goods 棉布
18. blouse 女衬衫
19. be of the latest style 最新式样
20. financial position 财务状况
21. trade reputation 贸易声誉
22. on display 展出
23. woolen knitwear 毛织品
24. garment 服装
25. meet with great favor 受欢迎
26. credit standing 信用地位
27. state-operated 国营的
28. currency, Chinese currency, British currency 货币,中国货币,英国货币
29. investment 投资
30. a long-term investment 长期投资
31. a profitable investment 有利可得的投资
32. a safe and sure investment 安全可靠的投资
33. a heavy investment 巨额投资
34. investment intent 投资意向
35. investment partner 投资伙伴
36. direct investment 直接投资
37. investment environment 投资环境
38. investor 投资者
39. enterprise 企业
40. joint venture enterprise 合资企业
41. cooperative enterprise 合作企业
42. exclusively foreign-owned enterprise 外商独资企业
43. state-owned enterprise 国营企业
44. collectively-owned enterprise 集体企业
45. individually owned enterprise 个体企业
第三期: inquiry 询盘
1. general inquiry 一般询盘
2. specific inquiry 具体询盘
3. dealer 商人
4. quotation 报价
5. sales department 销售部
6. purchase 购买
7. enquiry 询价
8. quote 开价
9. sample 样品
10. a long-term contractt 长期合同
11. discount 折扣
12. grant 批准
13. to make an inquiry for sth 对某物询价
14. to keep the inquiry on file 把询价记录在卷
15. to inquiry for sth 对某物询价
16. to inquiry about sth 询问某事
17. process 加工
18. guarantee, guarantor 保证, 保证人
19. delivery 交货
20. port of delivery 交货港
21. time of delivery 交货期
22. prompt delivery 即期交货
23. to effect delivery 办理交货
24. to make delivery 办理交货
25. to postpone delivery 推迟交货
26. to deliver sth to sb 把某物交付给某人
27. shipment 装船
28. to make shipment 装船
29. to receive shipment 接货
30. partial shipment 分批装船
31. prompt shipment 即期装运
32. time of shipment 装运期
33. offer 报盘报价
34. a firm offer 实盘
35. a counter offer 还盘
36. to accept an offer 接受报盘
37. to extend an offer 延长报盘
38. to renew an offer 更新报盘
39. to withdraw an offer 撤消报盘
40. the validity of an offer 报盘有效期
41. to make an offer 报价
42. to offer firm 报实盘
43. to offer subject to final confirmation 报盘以最后确认为准
44. specialize in 专门经营
第四期:Counter offer 还盘
1. counter offer 还盘
2. enjoy great popularity 享有盛誉
3. ready seller; quick seller; quick-selling product 畅销品
4. conclude business with sb. 与某人达成交易
5. close business, close a deal , close a transaction, close a bargain 达成交易
6. trade terms 贸易条件
7. trade agreement 贸易协定
8. trade fair 交易会
9. trade mark 商标
10. foreign trade对外贸易
11 trade in sth 经营某物
12. trade with sb.与某人交易
13. favourable price 优惠价格
14. favourable terms 优惠条件
15. quotation 行情
16. discount quotation 贴现行情
17. exchange rate quotation外汇行情
18. commission 佣金
19. a commission of....%; ....% commission.百分之几佣金
20. your ..% commission你的百分之几佣金
21. The above price includes your commission of 2%.上述价格包括你方2%佣金.
22. general practice 惯例
23. accept an order 接受订单
24. cancel an order 撤消订单
25. confirm an order 确认订单
26. execute an order 履行订单
27. a back order 尚未执行的订单
28. a fresh order 新订单
29. a repeat order 续订订单
第五期uantity 数量
1. weight 重量
2. metric ton 公吨
3. long ton 长吨
4. short ton 短吨
5. kilogram, kilo, kg 公斤
6. pound, lb 磅
7. ounce, oz 盎司
8. number 个数
9. piece 件
10. pair 双
11 dozen 打
12. ream 令
13. set 套
14. length 长度
15. area 面积
16. volume 体积
17. cubic meter 立方米
18. capacity 容积
19. litre 升
20. gallon 加仑
21. bushel 蒲式耳
22. metric system 公制
23. british system 英制
24. U.S.System 美制
25. gross weight 毛重
26. net weight 净重
27. shipping weight 装运重量
28. landed weight 卸货重量
29. theoretical weight 理论重量


第六期: Packing 包装
1. packaging  包装方法
2. blister packing 起泡包装
3. neutral packing 中性包装
4. skin packing 吸塑包装
5. hanging packing 挂式包装
6. catch sb's eye 引某人注目
7. mark 唛头
8. unlabelled packing 无牌的包装
9. in bulk 散装
10. in loose packing 散装
11 nude packing 裸装
12. bulk pack 整批包装
13. consumer pack 零售包装
14. large packing 大包装
15. inner packing, external packing, end packing  小包装
16. shrunk packaging,  压缩包装
17. foam-spary packaging 喷泡沫包装
18. gift-wrap 礼品包装
19. bag, sack 袋
20. jute bag 麻袋
21. polythelene bag, plastic bag 塑料袋
22. polythelene net 尼龙绳网袋
23. zippered bag 拉链袋
24. case, chest 箱
25. box  盒
26. wooden case 木箱
27. carton 纸箱 
28. container 集装箱
29. rate 板条箱
30. fibre board case 纤维板箱
第七期: Packing(二) 包装
1. packet 小包
2. bale 包
3. bundle 捆
4. tin , can 罐头
5. basket 篮,篓,筐
6. bamboo basket 竹篓
7. bottle 瓶
8. wooden keg 小木桶
9. hogshead 大桶
10. iron drum 铁桶
11 cylinder 铁桶
12. barrel 琵琶桶
13. drum 圆桶
14. waterproof paper 防水纸
15. cellophone 玻璃纸
16. kraftpaper 牛皮纸
17. canvas 帆布
18. fibreboard 纤维板
19. nylon strap 尼龙腰子
20. plastic strap 塑料腰子
21. adhesive tape 胶带
22. stuffing material 填料
23. nylon plastic 尼龙丝
24. fermented plastic 泡沫塑料
25. paper scrap 纸屑
26. saw dust 木屑
27. tar paper 沥青纸
28. wax paper 蜡纸
29. slushing compound 润滑油
30. tarpaulin 油布、防水帆布
第八期:Shipment 装运
1. backlog 积压而未交付的订货
2. terms of shipment 装运条件
3. prepare goods 备货
4. load 装货
5. unload 卸货
6. board 木板,板,船舷
7. on board 在船(或车、飞机)上
8. steamer 轮船
9. space of a steamer舱位
10. shipping department 运输部门
11 liner 班轮,班机
12. book up (票、车位、舱位等)订完
13. tranship 转运
14. transhipment 转载
15. Force Majeure 人力不可抗力
16. European Main Ports --EMPs 欧洲主要口岸
17. vessel 船;飞船;飞机
18. the first available vessel 第一艘可订到的船
19. call at 停泊
20. duly 按期地,按时的
第九期: Price 价格
1. Price terms 价格条件
2. bargain 讨价还价
3. currency 货币
4. on the low side 价格偏低
5. market price 市场价
6. current price 现行价
7. floor price 底价
8. make a bargain with sb 与某人成交
9. drive a hard bargain over sth. 为某事拼命讨价还价
10. a bargain sale 廉价出售
11. rock-bottom price 最低价
12. F.O.B 船上交货
13. C.I.F. 成本加保险费,运费价
14. CFR 成本加运费价
[move]走一步退两步不得不走[/move]http://www.faithsky.com/?u=8175

TOP

以上都是转贴    另上传转贴几个实用工具   谢谢各位的指点
[move]走一步退两步不得不走[/move]http://www.faithsky.com/?u=8175

TOP

外贸百宝箱

中国工商银行人民币即期外汇牌价

http://www.icbc.com.cn/other/quotation.jsp

核销单查询
http://61.175.135.177/Search/waihui.asp

集装箱进场信息查询
http://61.175.135.177/search/new_search/search_list.asp

通关参数查询
http://www.customs.gov.cn/Defaul ... nerSrc=notitle.ascx

宁波港国际集装箱班轮作业计划 查询
http://61.175.135.177/internet/shiptit.asp

出口船名航次查询
http://61.175.135.177/Search/trans_means.asp

进口舱单信息查询
http://61.175.135.177/search/Manifest_Search.asp

出口舱单信息查询
http://61.175.135.177/Search/ex_main_head.asp

报关单流转查询
http://61.175.135.177/search/new_search/moni_search.asp

 
产品国际认证检测查询
http://www.chinajc.com.cn/certificate/index.asp

世界各地时间查询
http://www.china.org.cn/worldclock/worldclock.htm

身份证号码、IP查询
http://www.123cha.com/


海关HS码查询
http://www.webcargo.com.cn/QueryPages/ApecQuery.asp


国内国际航班查询
http://www.abkk.com/cn/airplane/search.aspx


列车车班查询
http://train.chinamor.cn.net/zztt.asp

全国电话区号查询
http://postcode.72cn.com/

货物提单查询
http://www.1756.cn/tools/billcheck.htm

国际电话查询
http://www.mtrip.net/others/areacodes.asp

塑料原料查询

http://www.plasway.com/index.jsp

移动话费查询

http://www.chinamobile.com/ZZFW/ ... mp;ClassChild_ID=17

法律查询

http://www.86148.com/chinafa/

EMC查询

http://www.st183.gd.cn/bkdy/emscx.asp

税收查询〕

http://www.chinatax.gov.cn/

美国邮政编码查询

http://zip4.usps.com/zip4/citytown.jsp



天气查询
http://www.nmc.gov.cn/nmc/treeNa ... mage&site=A_Chn
[move]走一步退两步不得不走[/move]http://www.faithsky.com/?u=8175

TOP

整个外贸流程详解

本公司于1952年成立,专营玩具和工艺品,现在已经成为中国最大的进出口公司之一。由于公司的产品质量高,价格优惠,因此在世界各地的客户中享有较高声誉。2004年3月你从国际互联网络上得知美国的DRAGON TOY CO. LTD.欲求购中国产的遥控赛车(Telecontrol Racing Car)。客户的详细地址如下:

      DRAGON TOY CO. LTD.,
      1180 CHURCH ROAD NEWYORK,
      PA 19446 U.S.A.
      FAX: 215-393-3921
      E-MAIL ADDRESS: timzsh0516@sina.com
请参照上述基本情况,建立业务关系信函的基本要求给对方发一封建立业务关系的电子邮件,要求格式完整、正确,内容包括公司介绍、产品介绍,并另寄产品目录,及表达想与对方建交的热切愿望等

建交信如下:

Date: Dec 26th 2005
DRAGON TOY CO. LTD.,
                       1180 CHURCH ROAD NEWYORK,
                       PA 19446 U.S.A.
                       FAX: 215-393-3921
                       E-MAIL ADDRESS: timzsh0516@sina.com
Dear Sir or Madam:

We obtained your name and address from the international internet in March 2004 and we know that you are interested in Telecontrol Racing Car produced in China. Now , we are writing to you to hope establish business relations with you .

Our company was founded in 1952, specialized in toy and handicraft,
And have already became one of the biggest import & export company in China now. Telecontrol Racing Car is our new product, and it is very popular all over the world.

Our product hold high reputation by the clients in the world wide with the high quality and favorable price.

In order to give you a gengral idea of various kinds of product that we are handling, we are airmailing you under separate cover our latest catalogue for your reference. Please let us know immediately if you are interested in our products.

We look forward to your early reply.
   
yours faithfully,
jerry

资料
商品        遥控赛车(Telecontrol Racing Car)
货号        18812       18814      18817       18819
包装方式       12辆/纸箱      20辆/纸箱      20辆/纸箱      12辆/纸箱
尺码(CM)      72X36X48      72X72X48      72X72X48      72X36X48
毛/净重      12/9KGS      22/18KGS      22/18KGS      12/9KGS
购货价格      150元/辆      160元/辆      170元/辆      180元/辆
起订量      1个20'FCL      1个20'FCL      1个20'FCL      1个20'FCL

已知遥控赛车的增值税为17%,出口退税为9%,
国内费用有:出口包装费15元/纸箱,仓储费5元/纸箱;
一个20英尺集装箱的国内运杂费400元,商检费550元,报关费50元,港口费600元,其它费用1400元。
海运集装箱包箱费率由上海至纽约每一个20'集装箱为2200美元。
保险为发票金额加成10%投保一切险和战争险,费率为分别为0.6%和0.3%。公司要求在报价中包括10%的预期利润,付款方式是即期信用证。(美元汇率为:8.25:1)


客户询盘
LIDI TRADING CO.LTD.
NO.1267 EAST NANJING ROAD
SHANGHAI, CHINA
FAX: 021-64042588

Dear Sirs,

We have received your letter together with your catalogues. Having thoroughly studied the catalogues, we find that your Telecontrol Racing Cars Art. No. 18812, 18814, 18817 and 18819 are quite suitable for our market. We may need one 20' FCL each for JANUARY delivery. Please kindly inform us if you are able to supply and quote us your most favorable price for the above goods on the basis of CIFC3 NEWYORK with details, including packing, shipment, insurance and payment.
         
Your immediate attention will be highly appreciated.

With best regards!

Yours faithfully,

DRAGON TOY CO. LTD.
      Charles Borgat
      MANAGER


单价计算过程如下:

Art. 18812
解答:单件包装体积:0.72*0.36*0.48=0.12442立方米
    20英尺集装箱包装数:25/0.1244=200纸箱
    报价数量:200*12=2400辆
成本:含税成本 150元.
        退税收入  [150/(1+17%)] * 9%=11.5385元/辆
        实际成本  150—11.5385=138.4615元/辆
    费用:国内费用  (15*200+5*200+400+550+50+600+1400)/2400=2.9167元/辆
        出口运费  2200*8.25/2400=7.5625元/辆
        客户佣金  报价x 3%
        保险费用  CIF报价 x 110% x 0.9%
    利润:  报价 x 10%
FOB报价=成本+费用+佣金+利润
      =138.4615+2.9167 +报价 x 3% + 报价 x 10%
所以     
FOBC3报价=(138.4615 +2.9167) / (1-3%-10%)=162.5036元/辆=19.70美元/辆     
CFR报价=成本+费用+佣金+利润
      =138.4615+2.9167+7.5625+报价 x 3% + 报价 x 10%
所以CFRC3报价=(138.4615+2.9167+7.5625) / (1-3%-10%)=171.1962元/套=20.75美元/辆
CIF报价=成本+费用+佣金++保险费+利润
    =138.4615+2.9167+7.5625+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%
所以CIFC3报价=(138.4615+2.9167+7.5625) / (1-3%-10%-110%*0.9%)
          =173.1667元/辆=20.99美元/辆


Art. 18814
解答:单件包装体积:0.72*0.72*0.48=0.24883立方米
    20英尺集装箱包装数:25/0.2488=100纸箱
    报价数量:100*20=2000辆
成本:含税成本 160元.
        退税收入  [160/(1+17%)] * 9%=12.3077元/辆
        实际成本  162—12.3077= 147.6923元/辆
    费用:国内费用  (15*100+5*100+400+550+50+600+1400)/2000=2.5元/辆
        出口运费  2200*8.25/200=9.075元/辆
        客户佣金  报价x 3%
        保险费用  CIF报价 x 110% x 0.9%
    利润:  报价 x 10%
FOB报价=成本+费用+佣金+利润
      =147.6923+2.5 +报价 x 3% + 报价 x 10%
所以  FOBC3报价=(147.6923+2.5) / (1-3%-10%)=172.6348元/辆=20.93美元/辆     
CFR报价=成本+费用+佣金+利润
      =147.6923+2.5+9.075+报价 x 3% + 报价 x 10%
所以CFRC3报价=(147.6923+2.5+9.075) / (1-3%-10%)=183.0659元/辆=22.19美元/辆
CIF报价=成本+费用+佣金++保险费+利润
    =147.6923+2.5+9.075+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%
所以
CIFC3报价=(147.6923+2.5+9.075) / (1-3%-10%-110%*0.9%)
          =185.1730元/辆=22.45美元/辆


Art. 18817
解答:单件包装体积:0.72*0.72*0.48=0.24883立方米
    20英尺集装箱包装数:25/0.2488=100纸箱
    报价数量:100*20=2000辆
成本:含税成本 170元.
        退税收入  [170/(1+17%)] * 9%=13.0769元/辆
        实际成本  170—13.0769= 156.9231元/辆
    费用:国内费用  (15*100+5*100+400+550+50+600+1400)/2000=2.5元/辆
        出口运费  2200*8.25/2000=90.75元/辆
        客户佣金  报价x 3%
        保险费用  CIF报价 x 110% x 0.9%
    利润:  报价 x 10%
FOB报价=成本+费用+佣金+利润
      =156.9231+2.5 +报价 x 3% + 报价 x 10%
所以     FOBC3报价=(156.9231+2.5) / (1-3%-10%)=183.2449元/辆=22.21美元/辆     
CFR报价=成本+费用+佣金+利润
      =156.9231+2.5+9.075+报价 x 3% + 报价 x 10%
所以  CFRC3报价=(156.9231+2.5+9.075) / (1-3%-10%)=193.6760元/辆=23.48美元/辆

CIF报价=成本+费用+佣金++保险费+利润
    =(156.9231+2.5+9.075+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%
所以  CIFC3报价=((156.9231+2.5+9.075) / (1-3%-10%-110%*0.9%)
          =195.9052/辆=23.75美元/辆

Art. 18819
解答:单件包装体积:0.72*0.72*0.48=0.12442立方米
    20英尺集装箱包装数:25/0.12442=200纸箱
    报价数量:200*12=2400辆
成本:含税成本 180元.
        退税收入  [180/(1+17%)] * 9%=13.8462元/辆
        实际成本  180—13.8462= 166.1538元/辆
    费用:国内费用  (15*200+5*200+400+550+50+600+1400)/2400=2.9167元/辆
        出口运费  2200*8.25/2400=7.5625元/辆
        客户佣金  报价x 3%
        保险费用  CIF报价 x 110% x 0.9%
    利润:  报价 x 10%
FOB报价=成本+费用+佣金+利润
      =166.1538+2.9167 +报价 x 3% + 报价 x 10%
所以     FOBC3报价=(166.1538+2.9167) / (1-3%-10%)=194.3339元/辆=23.56美元/辆     
CFR报价=成本+费用+佣金+利润
      =166.1538+2.9167+7.5625+报价 x 3% + 报价 x 10%
所以CFRC3报价=(166.1538+2.9167+7.5625) / (1-3%-10%)=203.0265元/辆=24.61美元/辆
CIF报价=成本+费用+佣金++保险费+利润
    =(166.1538+2.9167+7.5625+报价 x 3% + 报价 x 10%+报价 x110% x 0.9%
所以CIFC3报价=((156.9231+2.9167+7.5625) / (1-3%-10%-110%*0.9%)
          =205.3633元/辆=24.89美元/辆

则发盘函电如下:

利 迪 贸 易 有 限 公 司
       LIDI TRADING COMPANY LIMITED

地址:中国上海南京东路1267号          传真:021-64042588    电子信箱:dengjian214@sina.com
ADD: NO.1267 EAST NANJING ROAD, SHANGHAI, CHINA        FAX: 021-64042588  
E-MAIL:  dengjian214@sina.com
TO: DRAGON TOY CO. LTD.,                Date: Dec 27th 2005

DRAGON TOY CO. LTD.,
1180 CHURCH ROAD NEWYORK,
PA 19446 U.S.A.
FAX: 215-393-3921
E-MAIL ADDRESS: timzsh0516@sina.com
Dear Charles,
We are pleased to receive your inquiry of DEC 26,2005and to hear that you are interested in our Telecontrol Racing Cars Art series.We would like to quote as follows based on per 20’FCL.Quantiites less than that are slghtly higher.

Commodity      Article NO.      CIFC3 TORONTO PERSET      Cartons per 20’FCL
Telecontrol Racing Cars Art      18812      USD20.99      200carton
      18814      USD22.45      100carton
      18817      USD23.75      100carton
      18819      USD24.89      200carton

Packing: As to18812, 12 cars per carton.
As to 18814, 20 cars per carton.
As to 18817, 20 cars per carton.
As to 18819,12 cars per carton.
Shipment: The early delivery to be effected at the end of January,2006.
Payment: By L/C at sight.
Insurance:For 110% invoice value covering All Risk, and War Risk.
We will keep this offer valid only for 7 days.
In additon ,we have sent the samles you requested ,In order to assist you in promoting sales at the initial stage ,they are free of charge.
As we are receiving orders day to day and our resent stocks are nearly exhausted,we would advise you to place an order as soon as possible if deliveries are required to be prompt.
We are looking forward to your initial order.
Yours truly,
LIDI TRADING COMPANY LIMITED
jerry


客户还盘

LIDA TRADING CO.LTD.
NO.1267 EAST NANJING ROAD
SHANGHAI, CHINA
FAX: 021-64042588


Dear Sirs,
     
We write to thank you for your offer of April22,2004. However after a careful study of your quotation, we find that your price seems to be on the high side. It will leave us with almost no profit to accept your price.


We appreciate the quality of your products and are glad to have the opportunity to do business with you. We suggest that you make some allowance on your price. For your reference, the highest prices we can accept are as follows:

ART.NO.18812  USD19.40  /PIECE  CIFC3  NEW YORK  2400 PIECES
ART.NO.18814  USD20.50  /PIECE  CIFC3  NEW YORK  2000 PIECES
ART.NO.18817  USD21.80  /PIECE  CIFC3  NEW YORK  2000 PIECES
ART.NO.18819  USD22.60  /PIECE  CIFC3  NEW YORK  2400 PIECES

What is more, we want the shipment to be effected by the end of this July
for some reason.

Please take it into serious consideration and your early reply will be appreciated.

Best regards!


Yours faithfully,

DRAGON TOY CO. LTD.
  Charles Borgat
MANAGER
  

我方第二次的发盘略

客户成交函电

LIDI TRADING CO.LTD.
NO.1267 EAST NANJING ROAD
SHANGHAI, CHINA
FAX: 021-64042588
E-MAIL: TIMZSH0516@SINA.COM

Dear Sirs,

Your quotation of has been accepted and we are glad to place our order NO.Dragon9701 as follows:

      ART.NO.18812  USD19.88  /PIECE  CIFC3  NEW YORK
      ART.NO.18814  USD20.66  /PIECE  CIFC3  NEW YORK
      ART.NO.18817  USD21.94  /PIECE  CIFC3  NEW YORK
      ART.NO.18819  USD23.06  /PIECE  CIFC3  NEW YORK

Please pay attention that the shipment must be effected by the end of this Nov. Other terms and conditions are the same as we agreed before.

As this is the very first transaction we have concluded, your cooperation would be very much appreciated. Please send us your sales confirmation in duplicate for counter-signing.
   
Best regards!

Yours faithfully,

DRAGON TOY CO.LTD.
      Charles Borgat
      MANAGER

合同见附件


客户开来的信用证


ADDRESS:      50 HUQIU ROAD.
CABLE:      CHUNGKUO
TELEX:      33062 BOCSH E CN                 信 用 证      通      知      书
SWIFT:      BKCHCMBJ300                Notification of Documentary Credit
FAX:           3232071                                                                      YEAR - MONTH - DAY
To: 致: LIDI TRADING CO. LTD.
NO.1267 EAST NANJING ROAD        WHEN CORRESPONDING
PLEASE QUOTE OUR REF. NO.      APR 11 2005

SHANGHAI,CHINA           
Issuing Bank 开证行
    Chemical Bank New York
   55 Water Street, Room 1702, New York ,U.S.A.         Transmitted to us through 转递行


L/C NO. 信用证号      DATED 开证日期
DRG-LDLCA21        April 11 2005      Amount 金额
         US$188256.00
Dear sirs, 迳启者
We have pleasure in advising you that we have received from the a/m bank a(n)
兹通知贵司,我行收自上述银行
(  )pre-advising of      预先通知      (  )mail confirmation of      证实书
(  )telex issuing      电传开立      (  )uneffective      未生效
(X)original      正   本      (  )duplicate      副  本
letter of credit, contents of which are as per attached sheet(s)e
This advice and the attached sheet(s) must accompany the relative documents when presented for negotiation.
信用证一份, 现随附通知。贵司交单时, 请将本通知书及信用证一并提示。
( x)Please not that this advice does not constitute our confirmation of the above L/C nor does it convey any engagement
    or obligation on our part.
   本通知书不构成我行对此信用证之保兑及其它任何责任。
(  )Please note that we have added our confirmation to the above L/C, negotiation is restricted to ourselves only.
   上述信用证已由我行加具保兑, 并限向我行交单。

Remarks: 备注:
This L/C consists of            two             sheet(s), including the covering letter and attachment(s).
本信用证连同面函及附件共    2      纸。
If you find any terms and conditions in the L/C which you are unable to comply with and or any error(s), it is suggested that you contact applicant directly for necessary amendment(s) of as to avoid any difficulties which may arise when documents are presented.
如本信用证中有无法办到的条款及/或错误, 请迳与开证申请人联系进行必要的修改, 以排除交单时可能发生的问题。
           
                     
                   yours faithfully,               
上海分行
信 用 证
通知章
              FOR BANK OF CHINA      
TEST CORRECT WITH US SHANGHAI
---------------------------------------------
FROM: CHEMICAL BANK NEW YORK
OUR REF: NY980520004658001T01
TO  : BANK OF CHINA
    SHANGHAI BRANCH
50 HUQIU ROAD, SHANGHAI
PEOPLE’S REP. OF CHINA

TEST:          FOR USD/188,256.00 ON DATE 4/11

PLEASE ADVICE BENEFICIARY OF THE FOLLOWING LETTER OF CREDIT
ISSUED BY US IN THEIR FAVOR SUBJECT TO UCP 500:
DOCUMENTARY CREDIT NUMBER: DRG-LDLCA21

DATE AND PLACE OF EXPIRY :  May 31 ,2005  IN U.S.A.

APPLICANT :  DRAGON TOY CO. LTD. 1180 CHURCH ROAD NEW YORK, PA 19446 U.S.A.
BENEFICIARY: LIDI TRADING CO. LTD. NO.1267 EAST NANJING ROAD SHANGHAI, CHINA

AMOUNT: USD188, 256.00
SAY UNITED STATES DOLLARS ONE HUNDRED AND EIGHTY EIGHT THOUSAND TWO HUNDRED AND FIFTY SIX ONLY.

AVALIABLE WITH :  ANY BANK
BY: NEGOTIATION OF BENEFICIARY’S DRAFT(S) AT 30 DAYS’ SIGHT

DRAWN ON:
CHEMICAL BANK ,  NEW YORK, ACCOMPANIED BY THE DOCUMENTS
INDICATED HEREIN.

COVERING SHIPMENT OF :

COMMODITY      ART.NO.      QUANTITY
TELECONTROL RACING CAR
              18812        2000 PIECES
              18814        2000 PIECES
              18817        2000 PIECES
              18818        2000 PIECES
SHIPPING TERMS: CIF
SHIPPING MARKS: LD-DRGSCA21/DRAGON TOY/NEW YORK/NO.1-UP
DOCUMENTS REQUIRED:
  1-      3 COPIES OF COMMERCIAL INVOICE SHOWING VALUE IN U.S. DOLLARS
          AND INDICATING L/C NO. AND CONTRACT NO..
  2-      2COPIES OF PACKING LIST SHOWING GROSS/NET WEIGHT AND MEASUREMENT OF EACH CARTON.   
  3-      CERTIFICATE OF ORIGIN IN TRIPLICATE ISSUED BY CHINA CHAMBER OF INTERNATIONAL COMMERCE.
  4-      2 COPIES OF INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK FOR THE INVOICE VALUE OF THE GOODS PLUS 110% COVERING ISALL RKS AND WAR RISK AS PER AND SUBJECT TO OCEAN MARINE CARGO CLAUSES OF      THE PEOPLE’S INSURANCE COMPANY OF CHINA DATED 1/1/1981.  
  5-      3/3 SET AND ONE COPY OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.

PARTIAL SHIPMENTS:        PERMITTED
TRANSSHIPMENTS:         PERMITTED
SHIPMENT FROM :        SHANGHAI, CHINA      TO: NEW YORK
NOT LATER THAN :            May 10,2005

DOCUMENTS MUST BE PRESENTED WITHIN 15DAYS AFTER SHIPMENT, BUT WITHIN VALIDITY OF THE LETTER OF CREDIT.
  
INSTRUCTIONS TO THE PAYING/ACCEPTING /NEGOTIATING BANK
NEGOTIATING BANK IS TO FORWARD ALL DOCUMENTS IN ONE AIRMAIL
TO CHEMICAL BANK NEW YORK, 55 WATER STREET, ROOM 1702 , NEW YORK, NEW YORK 10041 ATTN:  LETTER OF CREDIT DEPARTMENT

END OF MESSAGE


修改信用证

DRAGON TOY CO. LTD.,
1180 CHURCH ROAD NEWYORK,
PA 19446 U.S.A.
FAX: 215-393-3921
E-MAIL ADDRESS: timzsh0516@sina.com
Dear Charles,
Thank you for your L/C No. DRG-LDLCA21 issued by Chemical Bank New York .
However, we are sorry to find it contains the following discrepancies.
1.      The expiry place should be in China, not in USA.
2.  The covering goods should be No.18812  2400 pieces, No.18819  2400 pieces3. no goods Art.18818. And delivery to be effected at the end of January,2006.
4.  The L/C should not be covered The CERTIFICATE OF ORIGIN IN TRIPLICATE ISSUED BY CHINA CHAMBER OF INTERNATIONAL COMMERCE.
5.      This L/C consists of three sheet(s), including the covering letter and attachment(s).
6.      NEGOTIATION OF BENEFICIARY’S DRAFT(S) shoud be at sigt not at  30 DAYS’ SIGHT.
7.  “THE INVOICE VALUE OF THE GOODS PLUS 110% COVERING ISALL RKS AND WAR RISK” should be “THE INVOICE VALUE OF THE GOODS PLUS 10% COVERING ISALL RKS AND WAR RISK” .
In addition, as this is the first time we do business with clients in your country, we request the L/C must be confirmed by a first-class bank, which is also clearly stated in the contract. We’ll appreciate it if you can cooperate with us in this regard.
Since the first lot of goods is now ready for shipment, we shall be obliged if you instruct your bank to amend the relevant L/C as soon as possible.
Yours truly,
LIDI Trading CO.,Ltd.
jerry


单据附件,合同附件

恭喜您创建了全新的 Gmail 帐户 borisbsm@gmail.com
请保留此电子邮件作为记录,因为它包含重要的确认代码,您在遇到问题或忘记密码时可能需要此代码。

您可以通过 http://mail.google.com/ 登录到您的帐户

尽情享用吧!

Gmail 小组


确认代码: e63a10ed-4a57a8dd-36c1ce4d6b


向客人催单信笺
1。Dear Greg,

Regarding your questions, I've explained it by e-mail on Feb 7, 2006. I donot push, I just want to know whether you get my e-amil or not. If you do, then how's your opinion about it?  If you didn't get it, please kindly let me know.  

Waiting for your further news!

Best Regards



2。Dear Sirs,

Many thanks for your interests in my items. We are still waiting for your final decision. For your information, raw material price is about to going up next season by 30%. Considering smooth exchanges between you and us and in hope of entering substantial business with your esteemed company, we’d like to extend our quotation validity to (a future date 1.5 months later). Your further advice and prompt reply is highly appreciated.


2.集装箱(又称货柜)的种类:
  (1)按规格尺寸分:目前,国际上通常使用的干货柜(DRYCONTAINER)有:
外尺寸为20英尺X8英尺X8英尺6寸,简称20尺货柜;
40英尺X8英尺X8英尺6寸,简称40尺货柜; 及近年较多使用的40英尺X8英尺X9英尺6寸,简称40尺高柜。
20尺柜:内容积为5.69米X2.13米X2.18米,配货毛重一般为17.5吨,体积为24-26立方米.
40尺柜:内容积为11.8米X2.13米X2.18米,配货毛重一般为22吨,体积为54立方米.
40尺高柜:内容积为11.8米X2.13米X2.72米.配货毛重一般为22吨,体积为68立方米.
45尺高柜:内容积为:13.58米X2.34米X2.71米,配货毛重一般为29吨,体积为86立方米.
20尺开顶柜:内容积为5.89米X2.32米X2.31米,配货毛重20吨,体积31.5立方米.
40尺开顶柜:内容积为12.01米X2.33米X2.15米,配货毛重30.4吨,体积65立方米.
20尺平底货柜:内容积5.85米X2.23米X2.15米,配货毛重23吨,体积28立方米.
40尺平底货柜:内容积12.05米X2.12米X1.96米,配货毛重36吨,体积50立方米.
  (2)按制箱材料分:有铝合金集装箱,钢板集装箱,纤维板集装箱,玻璃钢集装箱.
  (3)按用途分:有干集装箱;冷冻集装箱(REEFER CONTAINER);挂衣集装箱(DRESS HANGER CONTAINER);开顶集装箱(OPENTOP CONTAINER);框架集装箱(FLAT RACK CONTAINER);罐式集装箱(TANK CONTAINER).   3.集装箱运输的关系方:主要有:无船承运人,集装箱实际承运人,集装箱租赁公司,集装箱堆场和集装箱货运站等.
  (1)无船经营人(NON-VESSEL OPERATING COMMON CARRIER:NVOCC):他们专门经营集装货运的揽货,装拆箱,内陆运输及经营中转站或内陆站业务,可以具备实际运输工具,也可不具备.对真正货主来讲,他是承运人,而对实际承运人来说,他有是托运人,通常无船承运人应受所在国法律制约,在政府有关部门登记.
  (2)实际承运人(ACTUAL CARRIER):掌握运输工具并参与集装箱运输的承运人.通常拥有大量集装箱,以利于集装箱的周转,调拨,管理以及集装箱与车船机的衔接.
  (3)集装箱租赁公司(CONTAINER LEASING COMPANY):专门经营集装箱出租业务的新行业.
  (4)集装箱堆场(CONTAINER YARD:CY):指办理集装箱重箱或空箱装卸,转运,保管,交接的场所.
  (5)集装箱货运站(CONTAINER FREIGHT STATION:CFS):是处理拼箱货的场所,它办理拼箱货的交接,配载积载后,将箱子送往CY,并接受CY交来的进口货箱,进行拆箱,理货,保管,最后拨给各收货人.同时也可按承运人的委托进行铅封和签发场站收据等业务.
  二. 集装箱外尺寸(container's overall external dimensions)
  包括集装箱永久性附件在内的集装箱外部最大的长、宽、高尺寸。它是确定集装箱能否在船舶、底盘车、货车、铁路车辆之间进行换装的主要参数。是各运输部门必须掌握的一项重要技术资料。
  三. 集装箱内尺寸(container's internal dimensions)
  集装箱内部的最大长、宽、高尺寸。高度为箱底板面至箱顶板最下面的距离,宽度为两内侧衬板之间的距离,长度为箱门内侧板量至端壁内衬板之间的距离。它决定集装箱内容积和箱内货物的最大尺寸。
  四. 集装箱内容积(container's unobstructed capacity)
  按集装箱内尺寸计算的装货容积。同一规格的集装箱,由于结构和制造材料的不同,其内容积略有差异。集装箱内容积是物资部门或其他装箱人必须掌握的重要技术资料。
  五. 集装箱计算单位(twenty-feet equivalent units 简称:TEU)
  又称20英尺换算单位,是计算集装箱箱数的换算单位。目前各国大部分集装箱运输,都采用20英尺和40英尺长的两种集装箱。为使集装箱箱数计算统一化,把20英尺集装箱作为一个计算单位,40尺集装箱作为两个计算单位,以利统一计算集装箱的营运量。
  六. 集装箱租赁 (container leasing)
  即所有人将空箱租给使用人的一项业务。集装箱所有人为出租的一方集装箱,与使用人,一般是船公司或货主,为承租的一方,双方签订租赁合同。由出租人提供合格的集装箱交由承租人在约定范围内使用。集装箱的租赁,国际上有多种不同的方式,总括起来有:程租、期租、活期租用和航区内阻赁等。
  七. 集装箱装卸区(container terminal)
  是集装箱运输中,箱或货装卸交换保管的具体经办部门。它受承运人或其代理人的委托,进行下列各项业务: 对整箱货运的交换、保管; 设有集装箱货运站者,办理拼箱货的交接; 安排集装箱船的靠泊,装卸集装箱,每航次编制配载图; 办理有关货运单证的编签;
编制并签验集装箱运用运载工具的出入及流转的有关单证; 办理集装箱及运载工具、装卸工具的情况检查、维修,以及空箱的清扫、熏蒸等工作; 空箱的收发、存贮和保管;
安排空箱和重箱在堆场的堆码,及编制场地分配计划; 其他有关业务工作。
  集装箱装卸区一般由专用码头、前沿、堆场、货运站、指挥塔、修理部门、大门和办公室组成。有时堆场或货运站等可延伸到市区内部事5-15公里的中转站。
  八. 集装箱前方堆场(marshalling yard)
  是指在集装箱码头前方,为加速船舶装卸作业,暂时堆放集装箱的场地。其作用是:当集装箱船到港前,有计划有次序地按积载要求将出口集装箱整齐地集中堆放,卸船时将进口集装箱暂时堆放在码头前方,以加速船舶装卸作业。
  九. 集装箱后方堆场(container yard)
  集装箱重箱或空箱进行交接、保管和堆存的场所。有些国家对集装箱堆场并不分前方堆场或后方堆场,统称为堆场。集装箱后方堆场是集装箱装卸区的组成部分。是集装箱运输“场到场”交接方式的整箱货办理交接的场所(实际上是在集装箱卸区“大门口”进行交接的)。
[move]走一步退两步不得不走[/move]http://www.faithsky.com/?u=8175

TOP

顶! [s:7]

TOP

那请问辅导期内把进货发票上月已经认证了,这个月稽核结果通知书已经反映了,那还需要导入到抵扣明细表吗?

TOP

外贸明确规定用于出口的进项增值税不可以抵扣  做转出处理
[move]走一步退两步不得不走[/move]http://www.faithsky.com/?u=8175

TOP

一步登天,真是厉害呀,谢谢噢!

TOP

惭愧  QQ不上  只能在论坛混了  欢迎大家补充
[move]走一步退两步不得不走[/move]http://www.faithsky.com/?u=8175

TOP

发新话题