第六章 价格条款-Chapter 6 Price Cla.pptx

第六章价格条款

Chapter6PriceClause第二节不同贸易术语间的价格转换Section2Priceswitchingbetweendifferenttradeterms

课程主要内容

MainContentsofThisClass价格构成Compositionofprice价格转换Conversionofprice

概述Overview国际贸易销售合同中商品价格构成的元素有哪些？Whataretheelementsofthecommoditypricestructureininternationaltrade?FOB、CFR、CIF三种贸易术语的价格都包含什么内容？WhatdothetermsFOB,CFRandCIFcontain?FOB、CFR、CIF贸易术语价格之间如何换算？HowtochangethepricebetweenFOB,CFRandCIF?

PART01价格构成Compositionofprice

价格构成Compositionofprice出口商品价格的构成Compositionofexportcommodityprices成本cost费用expense利润profit?出口价格=成本+费用+利润Exportprice=cost+expense+profit

价格构成Compositionofprice出口商品价格的构成Compositionofexportcommodityprices成本cost费用expense利润profit?实际成本=进货/生产成本(含税)-出口退税收入Actualcost=purchase/productioncost(includingtax)-exporttaxrebaterevenueTips：出口退税是指国家运用税收杠杆奖励出口的一种措施。有利于增强本国商品在国际市场上的竞争力，为世界各国所采用。Exporttaxrebateisameasurethatthestateusestaxlevertorewardexport.Itisbeneficialtoenhancethecompetitivenessofdomesticgoodsintheinternationalmarketandisadoptedbyallcountriesintheworld.一般分为两种：一是退还企业进口原材料或半成品时缴纳的进口税；二是退还企业已纳的国内税款。Itisgenerallydividedintotwokinds:oneistorefundtheimporttaxpaidwhentheenterpriseimportsrawmaterialsorsemi-finishedproducts;Thesecondistorefundthedomestictaxespaidbyenterprises.

价格构成Compositionofprice出口商品价格的构成Compositionofexportcommodityprices成本cost费用expense利润profit?费用包括国内费用和国外费用两部分。Theexpensesincludedomesticexpensesandforeignexpenses.国内费用：包装费、仓储费、内陆运费、认证费、港区港杂费、商检报关费、出口捐税、垫款利、经营管理费、银行费用等Domesticexpenses:packingfee,storagefee,inlandfreight,certificationfee,portandportmiscellaneousfee,commodityinspectionandcustomsdeclarationfee,exporttax,advanceprofit,managementfee,bankcharges,etc国外费用：出口运费、出口保险费、佣金等Foreignexpenses:exportfreight,exportinsurance,commission,etc

价格构成Compositionofprice出口商品价格的构成Compositionofex