Commonly used terms in import and export trade
Commonly used trade terms include fob, cfr, cif, fca, cpt and cip.
1, fob loading port.
2. Cost and freight price.
3. Cost plus freight and insurance. 、
Common payment methods in import and export trade
Payment tools and payment methods
1, payment instrument
(1) A bill of exchange is an unconditional written payment instruction issued by one person to another, requiring the drawee to pay a certain amount to someone, his nominee or the holder at sight or at a fixed or determinable time in the future.
(2) Promissory notes
(3) check
2. Payment method
(1) Remittance means that the payer voluntarily remits the money to the payee through banks or other channels. Including remittance, telegraphic transfer and document delivery.
(2) Collection: The exporter submits the documents to the bank after the goods are loaded, and the entrusting bank collects the payment from the importer through the importer's bank. According to the different conditions of bank presentation, it can be divided into three ways: payment at sight, D/A and D/A.
(3) letterofcredit (L/C) is a certificate issued by the issuing bank to the seller at the request of the importer, and the seller guarantees to pay the payment to the beneficiary on time after fulfilling the L/C obligations and submitting documents conforming to the L/C provisions.
Implementation of import and export trade contracts
Performance of import and export contracts
1, performance of export contract
Stock preparation, inspection, reminder, verification, replacement, shipment, customs declaration, insurance and preparation of foreign exchange settlement documents.
2, the performance of the import contract
Opening letters of credit, sending ships to settle foreign exchange, insurance, examining documents to pay foreign exchange, customs declaration and receiving goods.
The process of registering an import and export company To register an import and export company, it is necessary to apply to the competent government department for registration in turn according to the company registration process stipulated in the Company Law.
The process of entering and leaving the company registration is mainly divided into two steps: first, register a company, and then go through the import and export filing procedures after the company registration is completed.
The detailed registration process is as follows:
I. Approval of import and export company names
The first step to register a company is to apply to the Industrial and Commercial Bureau for company name inquiry, which requires the identity certificate of shareholders and the signing of the Application for Pre-approval of Enterprise Name. After the company name search is successful, the industrial and commercial bureau will issue the Notice of Pre-approval of Enterprise Name, which is valid for half a year.
Second, sign the industrial and commercial registration materials
Shareholders, legal representatives, supervisors, etc. It is necessary to sign the Application Form for Company Registration, Articles of Association, Letter of Commitment for Enterprise Notification, Resolution of Shareholders' Meeting and other industrial and commercial registration materials.
Three. Open a temporary account for the company and verify the capital.
When the company opens a temporary account, the shareholders transfer the registered capital into the account, hire an accounting firm to verify the capital and issue a capital verification report. A foreign-funded company may omit this item, and the foreign exchange account and capital verification can be opened only after the registration of the foreign-funded company is completed.
Fourth, apply for a company business license.
Submit written industrial and commercial registration materials and apply for business license.
Verb (abbreviation for verb) carving
After the company's business license is approved, the company's official seal, corporate seal and financial seal shall be engraved.
Six, for the organization code certificate
Submit written materials for organization code registration, and handle organization code certificate and IC card.
Seven, for tax registration certificate.
When handling tax registration, you need to submit the identity information of the financial personnel.
After the above matters are handled, the company registration is basically completed. If you carry out actual business, you need to handle the following matters:
Viii. Opening company basic deposit account and tax accounts.
The company's basic bank account is an account for transferring money and paying cash in the company's business dealings, and the tax account is a special account for paying taxes after tax declaration.
Nine, for tax examination and approval
Financial personnel need to go to the tax bureau to apply for the qualification of ticket controller and apply for tax approval at the same time.
X. purchase invoice
Purchase invoices according to the business scope listed in the company's business scope.
Eleven, special industry approval
If there is special industry or product information in the company's business scope, a license is required. For example, you have to apply for a hygiene license to operate food and a dangerous goods business license to operate dangerous goods. Generally, the time to apply for an industry license is after the company name is approved and before the business license is applied.
Before registering an import and export company, you need to know the relevant local policies, what materials are needed for registering a company, how much it costs, and so on. Those who enjoy the national export tax rebate policy need to apply for general taxpayer qualification after the registration of import and export companies is completed.
Additional materials for export tax refund 1. Customs declaration. Customs declaration form is a document filled in by import and export enterprises when goods are imported or exported to customs for inspection and clearance.
2. Export sales invoice. This is a document filled out by the export enterprise according to the sales contract signed with the export buyer. It is the main voucher for foreign buyers to purchase goods, and it is also the basis for the accounting department of export enterprises to record the sales income of export products.
3. Purchase invoice. The main purpose of providing purchase invoices is to determine whether the supplier, product name, unit of measurement and quantity of export products are the sales price of the production enterprise, so as to divide and calculate the purchase cost.
4. Foreign exchange settlement memo or foreign exchange receipt notice.
5. Self-made products that are directly exported or commissioned by production enterprises and settled on CIF basis shall also be accompanied by export cargo waybill and export insurance policy.
6. Enterprises engaged in the re-export business of raw materials processing shall also submit the contract number, date, name and quantity of imported materials, name of re-exported products, import cost and amount of taxes paid to the tax authorities.
7. Product tax certificate.
8. Proof that export income has been written off.
9. Other materials related to export tax rebate.
General process of export tax refund registration: 1. An enterprise that submits the relevant documents for examination and receives the registration form shall go through the tax refund registration for export enterprises within 30 days after obtaining the approval documents of relevant departments and the industrial and commercial registration certificate issued by the administrative department for industry and commerce.
2. Declaration and acceptance of tax refund registration accepted by enterprises? Export enterprise tax refund registration form? Then fill in the registration form and relevant requirements, affix the official seal of the enterprise and the seal of relevant personnel, and submit it to the tax authorities together with the approval documents of the right to operate export products, industrial and commercial registration certificates and other supporting materials. After verification by the tax authorities, the registration shall be accepted.
3. Issue the export tax refund registration certificate. The tax authorities receive the formal application from the enterprise, and after examination and approval according to the prescribed procedures, issue it to the enterprise? Is the export tax rebate registration correct?
4. Change or cancellation of export tax refund registration When the business status of the enterprise changes or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.
The above is the registration of Chongqing Import and Export Trading Company provided by Bian Xiao. I hope everyone will like it!