国际贸易与实务2-Practice of International Trade.ppt

Practice of International Trade 国际贸易实务 Contents CHAPTER 2 QUOTATION How to calculate the price of your product? How to give an offer? A complete price Trade Terms Procurement Cost 采购成本 The actual purchase price ≠ the price you buy the product from the manufacturer VAT=Value Added Tax 增值税 VAT=Price without VAT* VAT rate 增值税额=不含增值税价*增值税率 The actual purchase price=purchase cost-export tax rebate=purchase price*(1+VAT rate-Export Tax Rebate rate)/(1+VAT rate) 实际采购成本=购货成本-出口退税额=购货成本*(1+增值税税率-出口退税率)/(1+增值税税率) 实际采购成本=购货成本-出口退税额 Export Tax Rebate= Price without VAT*Export Rebate rate 出口退税额=不含增值税价*出口退税率 购货成本=不含增值税价格+增值税额 =不含增值税价格+不含增值税价格*增值税税率 =不含增值税价格*(1+增值税税率) 不含增值税价格=购货成本/(1+增值税税率) 出口退税额=不含增值税价*出口退税税率 =购货成本/(1+增值税税率)*出口退税税率 实际采购成本=购货成本-购货成本/(1+增值税税率)*出口退税税率 =购货成本*【1-出口退税率/(1+增值税税率)】 =购货成本*[(1+增值税率)/(1+增值税率)-出口退税率/(1+增值税税率)] =购货成本*(1+增值税率-出口退税率)/(1+增值税率) Practice There is an enquiry about 150,000 pens, and the total purchase price from the factory is RMB 60,000 (VAT included, the rate is 17%). Please calculate the actual purchase cost of each pen. (The Export Tax Rebate rate is 13%) Answer The actual purchase price =purchase price*(1+VAT rate-Export Tax Rebate rate)/(1+VAT rate) Purchase price=RMB 60,000 VAT rate=17% ETR rate=13% 60,000*(1+17%-13%)/(1+17%) =53,333.33 53,333.33/150,000=0.356(元/支) Practice 2 A company purchased 10,000 lighters from B company, the total purchase cost is 25,000 with VAT included(17%), and the Export Tax Rebate rate is 13%. How much ETR can A company get? And how much is the actual purchase cost after tax rebated? The actual purchase price =purchase price*(1+VAT rate-Export Tax Rebate rate)/(1+VAT rate) =25,000*(1+17%-13%)/(1+17%) 22,649.57 Yuan ETR=total purchase price -Actual purchase price =25,000-22,649.57=2350.43 Yuan Other common expenses 1. Packing Expenses 包装费用 2. Storage and Handling Expenses 仓储及处理费用（租仓、整理。。。） 3. inland transportation expenses 国内运费 4. inspection certificate fees 检