进出口操作实务 案例演练出口ECAP融合经营LC结算 参考答案 1.docx

进出口操作实务 案例演练出口ECAP融合经营LC结算 参考答案 1.docx

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进出口操作实务案例演练出口ECAP融合经营LC结算参考答案1

【案例演练】进口基础油（自营进口，L/C结算）参考答案

【实训一：

核算进口税费】

解：

（1）该批货保险金额=1423052.74×110%=1565358.014（美元）

保险金额采用“进一法”为1565359美元

保险费=1565359×0.15%=2348.04（美元）

关税完税价格（CIF总价）=1423051.74+2348.04

=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%

=10674374.23×17%

=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:

Name:

CHINANICOLETRADINGCORPORATION

Address:

20F,NO.19KANGBAO3NDROAD,KAOHSIUNG,TAIWAN

Tel:

886-7-332-2177

Fax:

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,sendbycourier1/3oforiginalb