Chapter 6 Price国际贸易实务概要1.ppt

Methods of Pricing Selection of Money of Account Commission and Discount 价格换算 补充1：进出口税收核算 * * CHAPTER 6PRICE 教学目的 使学生通过实例掌握出口 价格的计算与换算 教学重点 教学难点 价格的计算与换算 价格的计算与换算 合同价格条款内容 Marketing Mix -----4P’s Product, Price, Promotion, Placing Fixed Pricing---固定作价 Flexible Pricing---暂不固定价格 Provisional Pricing---暂定价格 Floating Pricing---滑动价格 ---成套设备、大型机械 To make corresponding adjustment to the Quotation according to the possible trend of the currency in the future Hard Currency---Export Soft Currency---Import To get the price protected against the currency risks---exchange clause Methods of specifying commission/discount Formula 含佣价=净价/（1－佣金率） Export Costing 出口经济效益核算 出口交易的成本、费用构成 以FOB价换算为其他价格 以CFR价换算成其他价格 以CIF价换算为其他价格 Price Terms ---unit price , total price measuring unit,price,money of account,trade terms ◎[课堂练习] 表6-1 进出口商品税率表 税则号列 货品名称 进口关税 出口关税 消费税 增值税 税率(%) 税率(%) 税率(%) 税率(%) 2902 30 00 甲苯 15 30 17 2915 50 00 丙酸 17 17 3303 00 00 香水及花露水 55 30 17 3305 10 00 洗发剂(香波) 55 17 17 4012 10 10 汽车用翻新轮胎 40 10 17 进出口关税的计算 进出口其他税收的计算 练习： 计价货币和支付货币均为同一“软”币 “软币”计价、“硬币”支付 “软币”计价、“软币”支付 例5-1 例5-2 例5-3 返回 The amount in French Francs under this contract is equivalent to Swiss Francs … as calculated according to the ratio between the buying rate of French Francs and that of Swiss Francs published by the Bank of China on the day of concluding this contract. On the date of negotiation, the amount in Swiss Francs shall be converted into French Francs for full or part payment according to the ratio between the buying rates of French Francs and Swiss Francs published by the Bank o