Question 1: If the commission and the payment are collected in the same account, the commission can be directly added to the contract unit price. For example, US$ 65,438+08.00 per FOB Shanghai (for example, the commission rate is 5%) can be expressed in the contract as US$ 65,438+08.90 per FOB Shanghai. The same price can be set on the invoice when exporting. Or the unit price in the contract is still the same, the commission is listed separately, and finally added to the total contract amount, and the export invoice is treated the same. If you don't put it in the same account, you will also write USD 18.00/ set FOB Shanghai, which is also shown on the export invoice, and another commission invoice will be given to the guests.
Question 2: The freight insurance premium you paid in advance, if listed separately in the contract, will not affect the export write-off.
Question 3: It needs to be clear that the export tax rebate is 17% of the value-added tax included in the payment for goods supplied by the state to your factory 13%, which has nothing to do with the export price you give to your customers. Financially speaking, if you ask the factory to take out the profits you deserve, the factory will collect money by ticket. As for how to return the factory to you in the future, that is a matter between your two families, and has nothing to do with export procedures. But let the factory know the profit you deserve, ok? I'm afraid it will be endless trouble to cooperate again.
Question 4: The principle of export declaration is that all exports are counted according to FOB value and all imports are counted according to CIF value. List them all at the time of customs declaration, and then deduct the freight when filling in the export amount. Export invoices can list a certain amount of gathering and transportation fees separately from payment, and finally add them to the total invoice amount to make them consistent with the contract amount.
Question 5:
After export, the foreign exchange shall be written off, and the invoice and receipt memo shall be attached, and the transportation fee and commission shall be indicated for the excess. As long as the commission is less than 5% of the total payment, there is no big problem.