什么是进口税

什么是进口税 进口国海关在外国商品输入时 ， 根据关税税则对进口商品所征课的关税。进口税在外国货物输入关境或国境时征收，或者外国货物从自由港、自由贸易区或保税仓库中提出运往国内市场销售，办理通关手续时征收。一般进口税主要可分为最惠国税和普通税。前者适用于与该国签有最惠国待遇原则贸易条约（或协定）的国家（或地区） 的进口商品；后者适用于与该国没有签订上述条约（或协定）的国家（或地区）的进口商品。最惠国税率比普通税率要低，税率差幅则往往很大。例如，美国对绸缎进口，最惠国税率为 11％，普通税率为60％ 。第二次世界大战以后 ，大多数国家加入《关税及贸易总协定》或签订了双边贸易条约或贸易协定 ，相互提供最惠国待遇，享受最惠国税，因此，正常进口税通常就是指的最惠国税。资本主义世界的所谓关税壁垒即高额进口税。在市场问题尖锐化的情况下，特别是在经济危机时期，许多资本主义国家竞相提高进口税，高筑关税壁垒，进行激烈的关税战。 装箱单(又称货物明细单)Packing List（一）概述　　装箱单是发票的补充单据，它列明了信用证（或合同）中买卖双方约定的有关包装事宜的细节，便于国外买方在货物到达目的港时供海关检查和核对货物，通常可以将其有关内容加列在商业发票上，但是在信用证有明确要求时，就必须严格按信用证约定制作。　　类似的单据还有：重量单、规格单、尺码单等。其中重量单是用来列明每件货物的毛、净重；规格单是用来列明包装的规格；尺码单用于列明货物每件尺码和总尺码，或用来列明每批货物的逐件花色搭配。（二）装箱单的格式与说明·装箱单（Packing List）：在中文"装箱单"上方的空白处填写出单人的中文名称地址， "装箱单"下方的英文可根据要求自行变换。·出单方（Issuer）：出单人的名称与地址。在信用证支付方式下，此栏应与信用证受益人的名称和地址一致。·受单方（To）：受单方的名称与地址。多数情况下填写进口商的名称和地址，并与信用证开证申请人的名称和地址保持一致。在某些情况下也可不填，或填写"To whom it may concern"(致有关人)。·发票号（Invoice No.）：填发票号码。·日期（Date）："装箱单"缮制日期。应与发票日期一致，不能迟于信用证的有效期及提单日期。·运输标志（Marks and Numbers）：又称唛头，是出口货物包装上的装运标记和号码。要符合信用证的要求，与发票、提单一致。·包装种类和件数、货物描述（Number and kind of packages, description of goods）：填写货物及包装的详细资料，包括：货物名称、规格、数量和包装说明等内容。·填写货物的毛重、净重，若信用证要求列出单件毛重、净重和皮重时，应照办；按货物的实际体积填列，均应符合信用证的规定。·自由处理区：自由处理区位于单据格式下方，用于表达格式中其他栏目不能或不便表达的内容。PACKING LISTDate:25 April 1986 Shipping Mark: ISS V25Invoice No. : 01/GL-98Contract No. GA/JS-453Consignee: Joseph Smith & Sons From: Whampoo 52High Street To: Southampton Southampton Shipped per MV WulinCase Carton NO. Description Quantity Gross Weight Net WeightSOUTHAMPTION AC/GC-32-34 250cartons unit total unit totalJSS1/25-JSS25/25 Porcelain Figures 12kgs 3000kgs 8kgs 2000kgs装箱单日期:1986年4月25日 唛头:JSS V25发票:01/GL/98合同号:GA/JS-453 装运工具:“武林”轮收货人：南安普顿XXX 自：黄埔港 约瑟夫.史密斯父子公司 至：南安普顿箱号 品名 数量 毛重 净重JSS1/25- AC/GC32-34 25箱 每箱 总计 每箱 总计JSS25/25 瓷人 12公斤3000公斤 8公斤2000公斤 报盘和还盘(2)My offer was based on reasonable profit, not on wild speculations.我的报价以合理利润为依据，不是漫天要价。We have received offers recently, most of which are below 100 U.S. dollars.我们最近的报价大多数都在100美圆以下。Moreover, We’ve kept the price close to the costs of production.报盘和还盘(3)Our offers are for 3 days.我们的报盘三天有效。We have extended the offer as per as your request.我们已按你方要求将报盘延期。The offer holds good until 5 o’clock p.m. 23nd of June, 1997, Beijing time.报价有效期到1997年6月22日下午5点，北京时间。All prices in the price lists are subject to our confirmation.报价单中所有价格以我方确认为准。This offer is subject to your reply reaching here before the end of this month.该报盘以你方本月底前到达我地为有效。This offer is subject to the goods being unsold.该报盘以商品未售出为准。Words and Phrasessubject to 以……为条件，以……为准offer subject to our written acceptance 以我方书面接受为准的报盘offer subject to sample approval 以样品确定后生效为准的报盘offer subject to our final confirmation 以我方最后确认为准的报盘offer subject to export/import license 以获得出口（进口）许可证为准的报价offer subject to prior sale 以提前售出为准的报盘offer subject to goods being unsold 以商品未售出为准的报盘offer subject to your reply reaching here 以你方答复到达我地为准的报盘offer subject to first available steamer 以装第一艘轮船为准的报盘再说，这已经把价格压到生产费用的边缘了。I think the price we offered you last week is the best one.相信我上周的报价是最好的。No other buyers have bid higher than this price.没有别的买主的出价高于此价。The price you offered is above previous prices.你方报价高于上次。It was a higher price than we offered to other suppliers.此价格比我们给其他供货人的出价要高。We can’t accept your offer unless the price is reduced by 5%.除非你们减价5%，否则我们无法接受报盘。I’m afraid I don’t find your price competitive at all.我看你们的报价毫无任何竞争性。Let me make you a special offer.好吧，我给你一个特别优惠价。We’ll give you the preference of our offer.我们将优先向你们报盘。I should have thought my offer was reasonable.我本以为我的报价是合理的。You’ll see that our offer compares favorably with the quotations you can get elsewhere.你会发现我们的报价比别处要便宜。This offer is based on an expanding market and is competitive.此报盘着眼于扩大销路而且很有竞争性。Words and Phrasesquote 报价quotation 价格preferential offer 优先报盘cost of production 生产费用reasonable 合理的competitive 有竞争性的the preference of one’s offer 优先报盘wild speculation 漫天要价报盘和还盘(4)I’m afraid the offer is unacceptable.恐怕你方的报价不能接受。The offer is not workable.报盘不可行。The offer is given without engagement.报盘没有约束力。It is difficult to quote without full details.未说明详尽细节难以报价。Buyers do not welcome offers made at wide intervals.买主不欢迎报盘间隔太久。We cannot make any headway with your offer.你们的报盘未得任何进展。 报盘和还盘|Offer(1)We have the offer ready for you.我们已经为你准备好报盘了。I come to hear about your offer for fertilizers.我来听听你们有关化肥的报盘。Please make us a cable offer.请来电报盘。Please make an offer for the bamboo shoots of the quality as that in the last contract.请把上次合同中订的那种质量的竹笋向我们报个价。We are in a position to offer tea from stock.我们现在可以报茶叶现货。We’ll try our best to get a bid from the buyers.我们一定尽力获得买主的递价。We’ll let you have the official offer next Monday.下星期就给您正式报盘。I’m waiting for your offer.我正等您的报价。We can offer you a quotation based upon the international market.我们可以按国际市场价格给您报价。We have accepted your firm offer.我们已收到了你们报的实盘。We offer firm for reply 11 a.m. tomorrow.我们报实盘，以明天上午11点答复为有效。We’ll let you have our firm offer next Sunday.下星期天我们就向你们发实盘。We’re willing to make you a firm offer at this price.我们愿意以此价格为你报实盘。Could you offer us F.O.B. prices.能想我们报离岸价格吗？All your prices are on C.I.F. basis.你们所有价格都是成本加运费保险费价格。Can you make an offer, C & F London, at your earliest convenience?您能尽快报一个伦敦港成本加运费价格吗？I’d like to have your lowest quotations, C.I.F. Vancouver.请报温哥华到岸价的最低价格。Please make us a cable offer for 5 metric tons of walnut.请电报5吨核桃仁的价格。Our offer is RMB300 per set of tape-recorder, F.O.B. Tianjin.我们的报价是每台收录机300元人民币，天津离岸价。We quote this article at $250 per M/T C&F.我们报成本加运费价每吨250美圆。Words and Phrasesoffer 报盘，报价to offer for 对……报价to make an offer for 对……报盘（报价）firm offer 实盘non-firm offer 虚盘to forward an offer (or to send an offer) 寄送报盘to get an offer(or to obtain an offer) 获得……报盘to cable an offer (or to telegraph an offer) 电报（进行）报价offer and acceptance by post 通过邮政报价及接受to accept an offer 接受报盘to entertain an offer 考虑报盘to give an offer 给…报盘to submit an offer 提交报盘official offer 正式报价（报盘）

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