国际贸易操作实训 案例演练进口基础油自营进口LC结算 参考答案Word格式.docx
《国际贸易操作实训 案例演练进口基础油自营进口LC结算 参考答案Word格式.docx》由会员分享,可在线阅读,更多相关《国际贸易操作实训 案例演练进口基础油自营进口LC结算 参考答案Word格式.docx(10页珍藏版)》请在冰豆网上搜索。
=1425399.78(美元)
折合成人民币=1425399.78×
7.0648
=10070164.37(元)
进口关税=进口商品完税价格×
进口关税税率
=10070164.37×
6%
=604209.86(元人民币)
(2)进口增值税=(关税完税价格+关税+消费税)×
增值税率
=(10070164.37+604209.86)×
17%
=10674374.23×
=1814643.62(元人民币)
【实训二:
签订进口合同】
PURCHASECONTRACT
ContractNo.:
ZY007A
TheBuyer:
Name:
FUJIANZHONGYIIMPORT&
EXPORTCO.,LTD
Address:
F.18FUXIANGBUILDINGNO.119WUSIFUZHOU
FUJIANP.R.CHINA
Tel:
86-591-88218878
Fax:
86-591-87218888
TheSeller:
CHINANICOLETRADINGCORPORATION
20F,NO.19KANGBAO3NDROAD,KAOHSIUNG,TAIWAN
886-7-332-2177
886-7-335-6123
Date:
2008.02.12
ThisPurchaseContract,throughfriendlynegotiation,ismadebyandbetweentheSellerandtheBuyerwherebytheSelleragreestosellandtheBuyeragreestobuyunder-mentionedgoodsaccordingtothetermsandconditionsstipulatedbelow.TheSellerandtheBuyerherebyacknowledgethattheSellerandtheBuyerhavefullyunderstoodandreachedconsentupontheirrespectiverightsandobligationsstipulatedasfollows.
1.Commodity&
Specification
Quantity&
unit
unitprice
Amount
BASEOIL150BS
1,200metrictons
(+/-5%)
USD990.00
USD1,188,000.00
2.totalvalue:
USD1,188,000.00(+/-5%)CFRNANTONGCHINA
3.COUNTRYOFORIGINANDMANUFACTURER:
CPCSHELLLUBRICANTSCOMPANY
4.QUALITY:
SalebySpecification:
SPECIFICATIONOFBASEOIL150BSOFCPCSHELL(Seetheattachment).
5.TIMEOFSHIPMENT:
FEB.18-29,2008
6.PORTOFSHIPMENT:
KAOHSIUNG,TAIWAN
7.PORTOFDESTINATION:
NANTONG,CHINA
8.SHIPPINGMARKS:
NOSHIPPINGMARKS
9.PACKING:
INBULK
10.INSURANCE:
□UnderCIFterm,tobecoveredbytheSellerfor110%ofthefullinvoicevalueagainst.
□UnderFCAterm,tobecoveredbytheSellerattheBuyer’srequestandexpenseagainst.
□【√】UnderCFRterms,tobecoveredbytheBuyeraftershipmentagainstallrisk.
11.TERMSOFPAYMENT:
for/by
□【√】PaymentbyL/C:
TheBuyershallestablishanirrevocableL/Cinfavoroftheselleruponthereceiptoftheseller’sshippingadvicespecifiedinClause14
□【√】attheBuyer’send15dayspriortothetimeofshipment.
□daysafterthesignature.
Thecreditshallbepayable
□【√】atsight
□afterladingwithindays
uponthepresentationofthedraft(s)drawnbytheopeningbankandshippingadvicespecifiedinClause12hereof.TheLetterofCreditshallbevaliduntilthe30thdayaftertheshipment.
□Paymentbycollection:
AftershipmentismadetheSellershallsendthroughtheSeller’sbank,thedraftdrawnontheBuyertogetherwiththeshippingdocumentsspecifiedinclause12hereof,totheBuyerthroughthebankattheBuyer’sendforcollection(namelyD/P).
□PaymentbyT/T:
PaymentistobeeffectedbytheBuyernotlaterthantheworkdayafterreceiptoftheshippingdocumentsspecifiedunderclause12hereof,whichcomplycompletelywiththetermsofthecontract.
12.DOCUMENTS:
TheSellershallpresentthefollowingdocumentstothepayingbankfornegotiationortotheremittingbankforcollectionortotheBuyer.
□【√】2/3setofCleanOnBoardOceanBillsofLadingmarked(2/3original,copyintriplicate)
□FREIGHTTOCOLLECT
□【√】FREIGHTTOPREPAID
andmadeout“toorderofissuingbank”,andnotifyingFujianSunshineIndustrialDevelopmentCo.,Ltd..
□【√】CommercialInvoiceinquintuplicate.IndicatingContractnumberandL/Cnumber.
□【√】Packinglistintriplicatewithindicationofbothgrossandnetweight,measurement,contractNo.aswellasquantityanddescriptionofeacharticlespacked.
□【√】CertificateofCertifiedcopyoffax/telextotheBuyeradvisingshipment2daysaftertheshipmenthasbeenmade.Detailsasspecifiedinclause14hereof.
□【√】CertificateoforigininduplicateissuedbytheSeller.
□InsurancePolicyorCertificatecoveringwarrisksandallrisksincluding,Breakage,Leakage,HookandRustirrespectiveofPercentageandindicating“Intheeventoflossordamage,requestforsurveyuponarrivalofthecargoattheportofdestinationbemadetotheChinaCommodityinspectionBureauofthatport”(inthecaseofCIForFCAbasis).
□【√】CertificateofQualityandQuantity/WeightandTestingReportintriplicateissuedbytheindependentsurveyor,GoodsDeliveryissuedbytheSellerstatingContractNo.,L/CNo.,dateofshipment,nameofcommodity,totalnetweightand/orgrossweight,totalpackagenumber,totalamount,countryoforiginandmanufacturers,andvesselnameintriplicate.
□DeclarationofNo-WoodPackingMaterial.
□Certificationofsuffocatingsignedby.
TheSellershall,within5workingdaysaftershipmentiseffected,sendbycourier1/3oforiginalbil