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.docx

1、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【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=1423052.74110%=1565358.014（美元） 保险金额采用“进一法”为1565359美元保险费=15653590.15%=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=1425399.787.0648=10070164.37（元）进口关税=进口商品完税价格进口关税税率 =10070164.376% =604209.86（元人民币）

2、（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% =10674374.2317%=1814643.62（元人民币）【实训二：签订进口合同】PURCHASE CONTRACT Contract No.: ZY007AThe Buyer:Name: FUJIAN ZHONGYI IMPORT & EXPORT CO.,LTDAddress: F18 FUXIANG BUILDING NO.119 WUSI FUZHOU FUJIAN P.R.CHINATel: 86-591- 88218878Fax: 86-591-87218888T

3、he Seller: Name: CHINA NICOLE TRADING CORPORATIONAddress: 20F, NO. 19 KANGBAO 3ND ROAD, KAOHSIUNG, TAIWANTel: 886-7-332-2177Fax: 886-7-335-6123 Date ：2008.02.12This Purchase Contract, through friendly negotiation, is made by and between the Seller and the Buyer whereby the Seller agrees to sell and

4、the Buyer agrees to buy under-mentioned goods according to the terms and conditions stipulated below. The Seller and the Buyer hereby acknowledge that the Seller and the Buyer have fully understood and reached consent upon their respective rights and obligations stipulated as follows. 1.Commodity &

5、SpecificationQuantity & unitunit priceAmountBASE OIL 150BS 1,200 metric tons（+/- 5%）USD990.00USD 1,188,000.002.total value ：USD 1,188,000.00 (+/- 5%) CFR NANTONG CHINA3.COUNTRY OF ORIGIN AND MANUFACTURER: CPC SHELL LUBRICANTS COMPANY 4.QUALITY: Sale by Specification: SPECIFICATION OF BASE OIL 150BS

6、OF CPC SHELL（See the attachment）. 5.TIME OF SHIPMENT: FEB. 18-29, 2008 6.PORT OF SHIPMENT: KAOHSIUNG , TAIWAN 7.PORT OF DESTINATION: NANTONG, CHINA 8.SHIPPING MARKS ：NO SHIPPING MARKS 9.PACKING: IN BULK 10.INSURANCE： Under CIF term, to be covered by the Seller for 110% of the full invoice value agai

7、nst . Under FCA term, to be covered by the Seller at the Buyers request and expense against . 【】Under CFR terms, to be covered by the Buyer after shipment against all risk .11.TERMS OF PAYMENT: for/by 【】Payment by L/C: The Buyer shall establish an irrevocable L/C in favor of the seller upon the rece

8、ipt of the sellers shipping advice specified in Clause 14 【】 at the Buyers end 15 days prior to the time of shipment. days after the signature. The credit shall be payable 【】at sight after lading within days upon the presentation of the draft(s) drawn by the opening bank and shipping advice specifie

9、d in Clause 12 hereof. The Letter of Credit shall be valid until the 30 th day after the shipment. Payment by collection: After shipment is made the Seller shall send through the Seller s bank, the draft drawn on the Buyer together with the shipping documents specified in clause 12 hereof, to the Bu

10、yer through the bank at the Buyer s end for collection(namely D/P). Payment by T/T: Payment is to be effected by the Buyer not later than the workday after receipt of the shipping documents specified under clause 12 hereof, which comply completely with the terms of the contract.12.DOCUMENTS: The Sel

11、ler shall present the following documents to the paying bank for negotiation or to the remitting bank for collection or to the Buyer. 【】2/3set of Clean On Board Ocean Bills of Lading marked(2/3 original, copy in triplicate) FREIGHT TO COLLECT 【】FREIGHT TO PREPAIDand made out “ to order of issuing ba

12、nk”, and notifying Fujian Sunshine Industrial Development Co., Ltd. 【】Commercial Invoice in quintuplicate. Indicating Contract number and L/C number. 【】Packing list in triplicate with indication of both gross and net weight , measurement, contract No. as well as quantity and description of each arti

13、cles packed.【】Certificate of Certified copy of fax/telex to the Buyer advising shipment 2 days after the shipment has been made. Details as specified in clause 14 hereof. 【】Certificate of origin in duplicate issued by the Seller. Insurance Policy or Certificate covering war risks and all risks inclu

14、ding ,Breakage, Leakage, Hook and Rust irrespective of Percentage and indicating “In the event of loss or damage, request for survey upon arrival of the cargo at the port of destination be made to the China Commodity inspection Bureau of that port” (in the case of CIF or FCA basis). 【】Certificate of

15、 Quality and Quantity/Weight and Testing Report in triplicate issued by the independent surveyor, Goods Delivery issued by the Seller stating Contract No., L/C No., date of shipment, name of commodity, total net weight and/or gross weight, total package number, total amount, country of origin and manufacturers, and vessel name in triplicate. Declaration of No-Wood Packing Material. Certification of suffocating signed by .The Seller shall, within 5 working days after shipment is effected, send by courier 1/3 of original bil