国际贸易实务 第3版 教学配套课件 孙国忠 task-5 task5-2.pdfVIP

Task 5-2: Declaration for custom • Object: • Be able to calculate the tariff and relevant fees Task 5-2: Declaration for custom • Aim of ability: • Be able to calculate the tariff and relevant fees • Aim of quality: • Settle the problems which you may encounter in the custom declaration. Task 5-2: Declaration for custom • Knowledge point: • （1）tariff • （2 ）consumption tax and value added tax • （3 ）the calculation of other fees ⅠTask description • 常州常信外贸有限公司出口货物已办理了出口托 运，开船日期为2008年9月25日，截止报关时间 为2008年9月24日上午10点。 • 货物已经通过商品检验检疫局检验，获得了货物 出境通关单。现在孙潇要准备报关单，办理相应 的出口报关手续，否则就会延误装运。 Ⅱrelevant knowledge • Taxation on Imported and Exported Goods • Taxes and charges collected by Customs during the course of import and export, including Tariff, excise tax, VAT, Vessel tonnage tax, late fee, Late Declaration Fee, etc. • General Procedures of Taxation • Classification in tariff • Determination of Tax Rate • Evaluation of Tax-paid Price • Calculation of Taxes and Charges • Tariff • Collected in CNY • Tax-paid Price in Yuan, 四舍五入 • Tax in fen , 四舍五入 • To be collected only if the amount of taxes not less than 50 CNY • Release • To normal trade, release means • The Customs discharges administration • Imported goods at the disposal of the Consignee. • Goods to export may be loaded and shipped abord by the Consignor (Despatch). • Main content of a custom declaration document • Operation company: shanghai lansheng co.ltd 310991502 • Transportation mode: water way transport • Name of the vessel: HANJIN DALIAN/014E • Number of the B/L: KOSHE867431 • Consignor: Shanghai Clothing Factory • Trade Form: Normal （0110） • Type Of Tax: Normal • Payment Method: Letter of Credit • Certificate number: • Destination country: German • Destination port: Hamburg • Domestic cluster resources