进口红酒成本核算以及报关流程细节.docxVIP

进口红酒成本核算以及报关流程细节刚刚跟大家分享了进口红酒报关的一些流程，先将进口红酒前需要准备的工作及细节问题跟大家再次分享，希望能够给贸易商提供到帮助：在中国，红酒、葡萄酒等进口酒的进口程序和市场管理规定较为复杂，一般建议最好委托在中国的已有进口酒类经营资格和已有进出口经营权的企业代办或合作。 In China, imported red wine, wine procedures and market management regulations are relatively complex, generally recommend commission/entrusted or cooperation with the enterprise which has the qualification/ right of import and export.一、酒的进口程序：One, Wine import procedures:成本核算：Cost accounting:进口瓶装酒现行税率： The current tax rate of imported bottled wine:关税： 14% （ 关税：CIF ×14%）； Duties: 14% (tariff: CIF x 14%);增值税：17% （增殖税：（CIF＋关税额）×17%）； VAT: 17% (Proliferous tax: (CIF + tariff forehead) x 17%);消费税：10% （消费税：[（CIF ＋关税额）/ （1～ 10%）]× 10%）。 Consumption tax: 10% (consumption tax: [(CIF + tariff forehead) / (1 ~ 10%)] x 10%).所征收的税项，以人民币交纳。Levied taxes paid CNY.其它进口费用：Other charges:进口货物总成本应为：下述六项总和。Total cost of imported goods should be: the total sum of following six items.一、人民币货价成本=外汇货价X当天外汇兑人民币换率First, CNY price cost = foreign exchange x CNY exchange rate二、运费+保险费（根据不同国家、地区运输方式收取）Second, freight + insurance premium (according to different countries and regions transportation charge)三、关税、增值税（根据海关及国家税务税率规定收取）Three, tariffs, value added tax (according to customs and state tax rate)四、办理进口批文及中文标签等费用（并非所有商品）Four, handle imported approval and Chinese label fees (not all goods)六、银行结算费用Six, bank settlement fee清关前资料准备：Clearance documents prepare:提交办理中文标签的资料：Submit Chinese label information:进口酒经营企业根据中国《食品标签通用标准》和有关规定准备下列申报文件后，到当地商品检验检疫局领取表格后申办：Imported wine business enterprise according to “Chinas food label universal standards” and relevant regulations of the following documents, go to local commodity inspection and quarantine bureau , fill the application form: 1、标签检验监管备案表（申请书）； 1, the record table of inspection and administration label (application);2、原外文标签样图片（前和后的标签资料）。2, the original sample foreign labels (tags pictures);3、原外文标签翻译件（前和后的标签资料）；3, foreign labels translation (the front and back tag);4、中文商标设