第三章信用证项下的单据制作课件.ppt

（二）产地证书的种类 1、一般原产地证书 Certificate of Origin (C/O) 税收优惠，海关统计等 2、普惠制产地证书 GSP Form A 享受普惠制优惠税率 对中国优惠的有44个国家：澳大利亚，新西兰，加拿大，挪威，日本，哈萨克斯坦，乌克兰，欧盟二十七国，白俄罗斯，俄罗斯联邦，瑞士，土耳其，列支敦士登公国 享受最惠国待遇：most-favored nation treatment-MFNT 普惠制：generalized system of preferences-GSP （三）产地证书的制作 3、Form E （中国-东盟自由贸易区） 4、` （中国-智利） 5. Form B （亚太贸易协定） 6. Form P （中国-巴基斯坦） Drawn Under L/C NO. Date Payable with interest @ %per annum Exchange for At Sight of this first of exchange Pay to the order of The sum of To Shanghai,China NO. 六、汇票 Pay to the order of Drawn Under L/C NO. Drawn Under L/C NO. Drawn Under Date L/C NO. Drawn Under Date L/C NO. Drawn Under Payable with interest @ %per annum Date L/C NO. Drawn Under Date L/C NO. Drawn Under NO. Date L/C NO. Drawn Under Exchange for NO. Date L/C NO. Drawn Under Exchange for NO. Date L/C NO. Drawn Under Shanghai,China Exchange for NO. Date L/C NO. Drawn Under Shanghai,China Exchange for NO. Date L/C NO. Drawn Under Pay to the order of Shanghai,China Exchange for NO. Date L/C NO. Drawn Under Pay to the order of Shanghai,China Exchange for NO. Date L/C NO. Drawn Under Sight of this first of exchange Pay to the order of Shanghai,China Exchange for NO. Date L/C NO. Drawn Under Sight of this first of exchange Pay to the order of Shanghai,China Exchange for NO. Date L/C NO. Drawn Under Sight of this first of exchange Pay to the order of Shanghai,China Exchange for NO. Date L/C NO. Drawn Under The sum of Sight of this first of exchange Pay to the order of Shanghai,China Exchange for NO. Date L/C NO. Drawn Under The sum of Sight of this first of exchange Pay to the order of Shanghai,China Exchange for NO. Date L/C NO. Drawn Under To The sum of Sight of this first of exchange Pay to the order of Shanghai,China Exchange for NO. Date L/C NO. Drawn Under To The sum of Sight of this first of ex