【文章內(nèi)容簡介】 9%]247。(100 000 100 00010%)= CNY486 =（2）出口商品盈虧率 = 100%出口商品盈虧率 = (90 000 )486 100%= %10．上海某貿(mào)易公司從荷蘭進(jìn)口3000箱某品牌面容產(chǎn)品，規(guī)格為24瓶330毫升/箱，申報(bào)價(jià)格為FOB鹿特丹50港元/箱，發(fā)票列明：運(yùn)費(fèi)為港幣20，000，保險(xiǎn)費(fèi)率為3‰，經(jīng)海關(guān)審查屬實(shí)。該產(chǎn)品的進(jìn)口關(guān)稅稅率為33%，消費(fèi)稅稅額為220元人民幣/公噸（1公噸=988升），增值稅稅率為17%，外匯牌價(jià)為100港元=。求該批貨物的關(guān)稅、消費(fèi)稅和增值稅分別是多少？分析：（1）關(guān)稅完稅價(jià)格= (FOB+F)/(1保險(xiǎn)費(fèi)率)= (503000+20 000) /()= 139 666CNY（2）關(guān)稅稅額 = 完稅價(jià)格 關(guān)稅稅率= 139 66633%= 46 （3）從量消費(fèi)稅額 = 應(yīng)稅消費(fèi)品數(shù)量 消費(fèi)稅單位稅額應(yīng)稅消費(fèi)品數(shù)量 = 243000988 = M/T從量消費(fèi)稅額 = 220 = （4）增值稅計(jì)稅價(jià)格 = 關(guān)稅完稅價(jià)格 + 關(guān)稅額 + 消費(fèi)稅額= 139 666+46 += 191 047CNY增值稅額 = 增值稅計(jì)稅價(jià)格 增值稅率= 191 047 = 32 第三章 國際貿(mào)易結(jié)算方式習(xí) 題 詳 解1. 翻譯下列專用名詞（1）光票托收：clean collection （2）跟單托收：documentary collection（3）托收委托書：collection order （4）匯付：remittance （5）托收行：remitting bank （6）公證人：notary public（7）保兌的不可撤銷信用證：confirmed irrevocable L/C （8）即期信用證：L/C at sight （9）遠(yuǎn)期信用證：usance L/C（10）可轉(zhuǎn)讓信用證：transferable L/C （11）循環(huán)信用證：revolving L/C（12）紅條款信用證：red clause L/C （13）書面擔(dān)保：written undertaking（14）票匯：D/D （15）documents against payment at sight：即期付款交單（16）documents against acceptance：承兌交付（17）dishonour by nonpayment：拒付（18）dishonour by nonacceptance：拒絕承兌（19）remitting bank：托收行 （20）protest：拒絕證書（21）beneficiary：受益人 （22）principal：委托人（23）transferor：轉(zhuǎn)讓人 （24）transferee：受讓人（25）issuing bank：開證行 （26）drawee bank：付款行（27）SWIFT：環(huán)球銀行財(cái)務(wù)電信協(xié)會 （28）applicant：開證申請人（29）negotiating bank：議付行 （30）UCP：跟單信用證統(tǒng)一慣例2. 實(shí)務(wù)操作現(xiàn)有一批托收貨物降價(jià)，付款人向代收行提出，經(jīng)與委托人聯(lián)系貨價(jià)減少8800美元，托收金額減到USD500 000，并提供了委托人同意減額的傳真。請問：（1）代收行可否應(yīng)付款人的請求或憑其提供的委托人傳真按部分付款條件交單？（2）如經(jīng)托收行同意按減少的金額支付，請以代收行的身份向托收行用英文草擬一份電詢函。（3）以托收行身份用英文草擬一份對代收行的回電。（4）將下列代收行指示賬戶行付出的電文譯成中文。Please T/T remit USD500 000 to BANK OF YOKOHAMA LTD. Account YOKO35829 under their tested telex advice to YOKOHAMA quoting their Ref No. Q66M8302 today your charges if any for principal’s acct.In cover, debit our acct.分析：（1）不能。因?yàn)槿舸招懈淖兺惺招兄甘局械臈l款，必須經(jīng)托收行認(rèn)可。（2）代收行年月日電信托收行英文函。Re: Your Bill Ref H65LM8866 for USD 508 D/P at sight drawn by SHANGHAITEX. I/E CORP. LTD.Our Ref MQ 83593245As informed by the drawee that the drawer has agree to reduce the A/M bill amount to USD500 . Kindly refer the matter to the drawer and confirm by return tested telex whether or not we may pay the new bill amount and deliver the whole document.（3）托收行給代收行的英文回函。Test amount USD508 Attn: YR Ref MQ 83593245Our Ref H65LM8866 for USD508 D/P at sightPlease be informed that drawer agree to reduce the bill amount to USD500 . You may release whole documents against payment of the captioned new amount and T/T remit the proceeds to us as per our instructions ASAP.（4）請于今日憑其驗(yàn)資電傳電匯500 000美元至橫濱銀行YOKO35829賬上。注明其文號Q66M83020，發(fā)生費(fèi)用由委托人負(fù)擔(dān)。頭寸，借記我方。3. 下面是一段有關(guān)托收利弊的文字，請將其翻譯成中文。ADVANTAGE AND DISADVANTAGE OF COLLECTIONThe most unsatisfactory feature of the D/P form of transaction is the possibility of the buyer or his banker refusing to honor the draft and take up the shipping documents, especially at a time when the market is falling. In such a case, the seller may not receive his payment, although he is still the owner of the goods.Under D/P method, before making payment, the buyer can not get documents of title to the goods and take delivery of the goods. The ownership of the goods still remains in the hands of the seller. If the buyer dishonors the draft, the seller can sell goods to others.In the case of payment by D/A, the further difficulty arises that, on the buyer accepting the draft, the documents of title will be surrendered to him. Hence, if the buyer goes bankrupt or bees insolvent before the payment of the draft, the loss will fall on the seller.Therefore, seldom does a seller accept payment by D/P or D/A, unless the buyer is of unquestionable integrity or if there is a special relation between the seller and the buyer. It is far better for the exporter to use L/C rather than D/P or D/A. However, under certain circumstances or for certain purposes, payment by D/P or D/A is still deemed necessary, for instance:(1) For implementation of foreign trade policy, especially for the promotion of trade with developing countries.(2) For promotion of exports, especially to push the sale of our new products and difficultsell modities.(3) For promotion of trade with the small enterprises by granting credits to them.(4) For simplifying procedures of payment while doing business with affiliated corporation.參考譯文：托收的利弊付款交單方式達(dá)成的交易，其最大的弊端是買方或其銀行可能拒絕付款贖單，尤其是在市場不景氣的時(shí)候更為如此。在這種情況下，盡管賣方仍舊是貨主，但他有可能收不到貨款。在付款交單方式下，付款之前，買方不能取得代表貨物所有權(quán)的單據(jù)和提取貨物，貨物所有權(quán)仍在賣方手中，假如買方拒付，賣方仍可將貨物售給他人。在承兌交單方式下，其弊端更大：買方承兌匯票以后就可以取得代表貨物所有權(quán)的單據(jù)，因此，如果他在付款前破產(chǎn)或無力支付，賣方就會蒙受損失。因此，賣方很少接受付款交單或承兌交單，除非買方具有毋庸置疑的信譽(yù)或買賣雙方有特殊的關(guān)系。對于出口方來說，采用信用證比采用付款交單好得多，然而在某種特定場合或?yàn)榱四撤N目的，付款交單或承兌交單仍然是必要的，例如：（1）為了貫徹對外貿(mào)易政策，尤其是為了促進(jìn)與發(fā)展中國家的貿(mào)易。（2）為了擴(kuò)大出口，特別是推銷我們的新產(chǎn)品或滯銷產(chǎn)品。（3）通過向小企業(yè)提供信用以發(fā)展同他們的貿(mào)易往來。（4）在和分公司做生意時(shí)為了簡化付款手續(xù)。4. 請將下列信用證條款翻譯成中文。(1) Available by beneficiary’s drafts at sight together with the following documents bearing our credit number.(2) All drafts drawn under this credit must contain the clause “ Drawn under Bank of China, credit and dated , 2011.”(3) Signed mercial invoice in quintuplicate indicating contract No., marks and Nos. as well as the credit number.(4) Full set of clean on board bills of lading make out to order endorsed in blank marked “Freight Prepaid” and notify the above mentioned applicant.(5) Marine insurance policies or certificates in negotiable form for 110% full CIF invoice value covering All Risks and War Risks as per ocean marine cargo clause of the People’s Insurance Company of China dated 1/1/2009 with extended cover up to Singapore with claims payable at destination in the currency of draft.(6) Packing list in duplicate detailing the plete inner packing specification and contents of each package.(7) We hereby engage with the drawer, endorsers and bonafide holders of drafts drawn under and in pliance with the terms of the credit that such drafts, if drawn and negotiated within the validity of this credit, shall be duly