国际贸易实务 第3版 教学课件 作者 孙国忠 1_task 5 task5 2.pptVIP

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。 Ⅱ relevant 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: 31099 hongkou district shanghai Number of authorization :2346386 Trade term: FOB Number of the Sales contract :SBG342834 Number of the package: 22 Packing : carton Gross weight: 308 Net weight: 220 Number of the container: Documents attached : Manufacturer: Shanghai Clothing Facto