出口免增值稅范圍
《出口貨物退(免)稅管理辦法》規(guī)定:對(duì)出口的凡屬于已征或應(yīng)征增值稅、消費(fèi)稅的貨物,除國(guó)家明確規(guī)定不予退(免)稅的貨物和出口企業(yè)從小規(guī)模納稅人購(gòu)進(jìn)并持普通發(fā)票的部分貨物外,都是出口貨物退(免)稅的貨物
2024.11.241. import/??mp??rt , ?m?p??rt/
n.進(jìn)口;(產(chǎn)品、勞務(wù)的)進(jìn)口,輸入,引進(jìn);重要性;意思;輸入的產(chǎn)品(或勞務(wù))
vt.進(jìn)口;導(dǎo)入;輸入;引進(jìn);移入
(1)進(jìn)口,輸入的產(chǎn)品(或勞務(wù)) 名詞
food imports from abroad
從外國(guó)進(jìn)口的食物
imports of oil
石油的進(jìn)口
One import that comes into England is tea.
茶葉是輸入英國(guó)的商品之一。
Two-thirds of the French are in favour of limiting foreign imports into Europe.
三分之二的法國(guó)人贊成限制歐洲的進(jìn)口貿(mào)易。
Small traders cannot compete in the face of cheap foreign imports.
面對(duì)廉價(jià)的外國(guó)進(jìn)口商品,經(jīng)營(yíng)規(guī)模小的商人無(wú)法與之抗衡。
A general tariff was imposed on foreign imports.
國(guó)外進(jìn)口貨物當(dāng)時(shí)按普通稅率征稅。
Cheap imports decimated the British cycle industry.
廉價(jià)進(jìn)口嚴(yán)重削弱了英國(guó)的自行車工業(yè)。
Attempts are being made to redress the imbalance between our import and export figures.
我們正努力糾正進(jìn)出口的不平衡。
The vast bulk of imports and exports are carried by sea.
大部分的進(jìn)出口貨物都是通過(guò)海路運(yùn)輸?shù)摹?/p>
Japan will have to do a deal with America on rice imports.
日本將不得不與美國(guó)就大米的進(jìn)口達(dá)成一筆交易。Japan is Asia's dominant supplier of imports and technology.
日本是亞洲進(jìn)口貨物和技術(shù)的最大供應(yīng)國(guó)。
We buy everything abroad with the money earned from oil imports.
我們用進(jìn)口石油賺到的錢從國(guó)外購(gòu)買一切商品。
The government is running short of hard currency to pay for imports.
政府目前缺少可以支付進(jìn)口產(chǎn)品的硬通貨。
For years the country has tried to block imports of various cheap foreign products
多年來(lái),這個(gè)國(guó)家一直竭力阻撓各種廉價(jià)外國(guó)產(chǎn)品的進(jìn)口。
South Korea's imports of consumer products jumped 33% in this year.
今年,韓國(guó)消費(fèi)產(chǎn)品的進(jìn)口激增了33%。Surging imports will add to the demand for hard currency.
進(jìn)口激增將增加對(duì)硬通貨的需求。
Germany, however, insists on restrictions on the import of Polish coal...
但是德國(guó)堅(jiān)持對(duì)進(jìn)口波蘭煤炭加以限制。
On July 3rd the government slashed import duties on cars.
7月3號(hào),政府大幅度降低了汽車進(jìn)口稅。
The report calls for a ban on the import of hazardous waste.
這篇報(bào)道呼吁禁止危險(xiǎn)廢棄物的進(jìn)口。
The unions have blacked all imports from the country.
工會(huì)拒絕處理從這個(gè)國(guó)家進(jìn)口的所有貨物。
If export and import demand is elastic, then the change in trade volumes will operate to remove the surplus.
如果進(jìn)出口需求具有靈活性,那么貿(mào)易額的變化則可能會(huì)抵消盈余。
(2)進(jìn)口 動(dòng)詞
The country has to import most of its raw materials.
這個(gè)國(guó)家大多數(shù)原料均依賴進(jìn)口。
Britain last year spent nearly £5000 million more on importing food than selling abroad.
去年英國(guó)的進(jìn)口食品支出比其出口食品收入多出近50億英鎊。
The law mandates that imported goods be identified as such.
法律規(guī)定進(jìn)口貨物必須如實(shí)標(biāo)明。
Cheap imported goods are flooding the market.
廉價(jià)進(jìn)口商品充斥著市場(chǎng)。
We import raw materials and energy and export mainly industrial products.
我們進(jìn)口原材料和能源,主要出口工業(yè)產(chǎn)品。
America imports about 190 million pounds of tea a year
美國(guó)每年進(jìn)口大約1.9億磅茶葉。
He could face a charge of illegally importing weapons.
他可能面臨非法進(jìn)口武器的指控。
He also imported raw cotton from America in his own ships.
他也用自己的船從美國(guó)進(jìn)口原棉。
We import huge quantities of oil each year.
我們每年進(jìn)口大量石油。
Farmers import most of their machinery and materials.
農(nóng)民的絕大部分機(jī)器和原料都來(lái)自進(jìn)口。
They imported crude rubber from Malaysia.
他們從馬來(lái)西亞進(jìn)口生膠。
Home-made goods are edging out imported foreign goods.
國(guó)產(chǎn)貨正在取代進(jìn)口貨。
2. export
/?k?sp??rt , ?eksp??rt/
n.出口;輸出;出口產(chǎn)品;輸出品
v.出口;輸出;傳播,輸出(思想或活動(dòng));調(diào)出;移出
adj.出口的
(1)名詞出口;輸出;出口產(chǎn)品;輸出品
a ban on the export of live cattle
禁止活牛出口
the country's major exports
該國(guó)的主要出口產(chǎn)品
the production and export of cheap casual wear
廉價(jià)休閑服裝的生產(chǎn)和出口
He did this to promote American exports.
他這么做是為了推廣美國(guó)出口產(chǎn)品。
A lot of our land is used to grow crops for export.
我們有大片土地用來(lái)種植出口作物。
Export sales were up by 32% last year.
去年出口銷售額增長(zhǎng)了32%。
The company made a dramatic entrance into the export market.
這家公司戲劇性地打入了出口市場(chǎng)。(形容詞)
Overseas investment has had a positive effect on exports.
海外投資對(duì)出口有積極影響。The company's exports have been increasing steadily.
公司的出口量一直穩(wěn)步增長(zhǎng)。
British exports have been handicapped by the strong pound.
英鎊堅(jiān)挺影響了英國(guó)的出口。
Profit from exports rose 7.3%.
出口利潤(rùn)增長(zhǎng)了7.3%。
Output consists of both exports and sales on the domestic market.
產(chǎn)量包括出口和國(guó)內(nèi)市場(chǎng)銷售兩部分。
The new tax laws should act as a stimulus to exports.
新稅法應(yīng)該能促進(jìn)出口。
Then the fruit is packaged for export.
然后水果便包裝出口。
Companies need to take active steps to increase exports.
各公司需要采取積極措施增加出口。
The unit's exports will total$ 85 million this year.
該部門今年的出口總額將達(dá)8,500萬(wàn)美元。
The British film industry could not pay its way without a substantial export market.
沒(méi)有廣闊的出口市場(chǎng),英國(guó)電影工業(yè)無(wú)以為繼。
That would put a damper on the future growth of U.S. steel exports.
那將會(huì)抑制美國(guó)鋼鐵出口未來(lái)的增長(zhǎng)。
(2)動(dòng)詞 出口;輸出
They export their products to markets throughout the world.
他們把產(chǎn)品出口到世界各地的市場(chǎng)。
Surplus grain is being sold for export.
過(guò)剩的谷物正銷往國(guó)外。
The nation also exports beef.
該國(guó)也出口牛肉。
The islands export sugar and fruit.
這些島嶼出口糖和水果。
90% of the engines are exported to Europe.
90%的發(fā)動(dòng)機(jī)都出口到歐洲。
American pop music has been exported around the world.
美國(guó)流行音樂(lè)已傳播到世界各地。
Exporting is necessary for our economic survival.
必須有出口,才能維持我們的經(jīng)濟(jì)。
Software is exported through a dedicated satellite link.
軟件通過(guò)專用衛(wèi)星線路出口。
The deal will put the company in a unique position to export goods to Eastern Europe.
這項(xiàng)協(xié)議給予這家公司向東歐輸出商品的特殊地位。
90% of the engines are exported to Europe.
90%的發(fā)動(dòng)機(jī)都出口到歐洲。
We import raw materials and energy and export mainly industrial products.
我們進(jìn)口原材料和能源,主要出口工業(yè)產(chǎn)品。
They put forward many valid reasons for not exporting.
他們提出了很多不出口的正當(dāng)理由。
To earn foreign exchange we must export.
要想獲得外匯,我們必須出口。
進(jìn)出口常用詞匯
1、出口信貸 export credit
出口津貼 export subsidy
商品傾銷 dumping
外匯傾銷 exchange dumping
優(yōu)惠關(guān)稅special preferences
保稅倉(cāng)庫(kù) bonded warehouse
貿(mào)易順差 favorable balance of trade
貿(mào)易逆差 unfavorable balance of trade
進(jìn)口配額制 import quotas
自由貿(mào)易區(qū) free trade zone
對(duì)外貿(mào)易值 value of foreign trade
國(guó)際貿(mào)易值 value of international trade
普遍優(yōu)惠制 generalized system of preferences-GSP
最惠國(guó)待遇 most-favored nation treatment-MFNT
2、價(jià)格條件
價(jià)格術(shù)語(yǔ)trade term (price term)
運(yùn)費(fèi)freight
單價(jià) price
碼頭費(fèi)wharfage
總值 total value
卸貨費(fèi)landing charges
金額 amount
關(guān)稅customs duty
凈價(jià) net price
印花稅stamp duty
含傭價(jià)price including commission
港口稅port dues
回傭return commission
裝運(yùn)港port of shipment
折扣discount, allowance
卸貨港port of discharge
批發(fā)價(jià) wholesale price
目的港port of destination
零售價(jià) retail price
進(jìn)口許口證import licence
現(xiàn)貨價(jià)格spot price
出口許口證export licence
期貨價(jià)格forward price
現(xiàn)行價(jià)格(時(shí)價(jià))current price prevailing price
國(guó)際市場(chǎng)價(jià)格 world (International)Market price
離岸價(jià)(船上交貨價(jià))FOB-free on board
成本加運(yùn)費(fèi)價(jià)(離岸加運(yùn)費(fèi)價(jià)) C&F-cost and freight
到岸價(jià)(成本加運(yùn)費(fèi)、保險(xiǎn)費(fèi)價(jià))CIF-cost, insurance and freight
3、交貨條件
交貨delivery
輪船steamship(縮寫S.S)
裝運(yùn)、裝船shipment
租船charter (the chartered ship)
交貨時(shí)間 time of delivery
定程租船voyage charter
裝運(yùn)期限time of shipment
定期租船time charter
托運(yùn)人(一般指出口商)shipper, consignor
收貨人consignee
班輪regular shipping liner
駁船lighter
艙位shipping space
油輪tanker
報(bào)關(guān)clearance of goods
陸運(yùn)收據(jù)cargo receipt
提貨to take delivery of goods
空運(yùn)提單airway bill
正本提單original B\\L
選擇港(任意港)optional port
選港費(fèi)optional charges
選港費(fèi)由買方負(fù)擔(dān) optional charges to be borne by the Buyers 或 optional charges for Buyers’ account
一月份裝船 shipment during January 或 January shipment
一月底裝船 shipment not later than Jan.31st.或shipment on or before Jan.31st.
一/二月份裝船 shipment during Jan./Feb.或 Jan./Feb. shipment
在......(時(shí)間)分兩批裝船 shipment during....in two lots
在......(時(shí)間)平均分兩批裝船 shipment during....in two equal lots
分三個(gè)月裝運(yùn) in three monthly shipments
分三個(gè)月,每月平均裝運(yùn) in three equal monthly shipments
立即裝運(yùn) immediate shipments
即期裝運(yùn) prompt shipments
收到信用證后30天內(nèi)裝運(yùn) shipments within 30 days after receipt of L/C
允許分批裝船 partial shipment not allowed partial shipment not permitted partial shipment not unacceptable
4、訂單
訂貨;訂購(gòu) book; booking
電復(fù) cable reply
實(shí)盤 firm offer
遞盤 bid; bidding
遞實(shí)盤 bid firm
還盤 counter offer
發(fā)盤(發(fā)價(jià)) offer
發(fā)實(shí)盤 offer firm
詢盤(詢價(jià)) inquiry;enquiry
5、交易磋商、合同簽訂
指示性價(jià)格 price indication
速?gòu)?fù) reply immediately
參考價(jià) reference price
習(xí)慣做法 usual practice
交易磋商 business negotiation
不受約束 without engagement
業(yè)務(wù)洽談 business discussion
限**復(fù) subject to reply **
限* *復(fù)到 subject to reply reaching here **
有效期限 time of validity
有效至**: valid till **
購(gòu)貨合同 purchase contract
銷售合同 sales contract
購(gòu)貨確認(rèn)書 purchase confirmation
銷售確認(rèn)書 sales confirmation
一般交易條件 general terms and conditions
以未售出為準(zhǔn) subject to prior sale
需經(jīng)賣方確認(rèn) subject to seller’s confirmation
需經(jīng)我方最后確認(rèn) subject to our final confirmation
6、貿(mào)易方式
INT (拍賣auction)
寄售consignment
招標(biāo)invitation of tender
投標(biāo)submission of tender
一般代理人agent
總代理人general agent
代理協(xié)議agency agreement
累計(jì)傭金accumulative commission
補(bǔ)償貿(mào)易compensation trade (或抵償貿(mào)易)compensating/compensatory trade (又叫:往返貿(mào)易) counter trade
來(lái)料加工processing on giving materials
來(lái)料裝配assembling on provided parts
獨(dú)家經(jīng)營(yíng)/專營(yíng)權(quán)exclusive right
獨(dú)家經(jīng)營(yíng)/包銷/代理協(xié)議exclusivity agreement
獨(dú)家代理 sole agency; sole agent; exclusive agency; exclusive agent
7、品質(zhì)條件
品質(zhì) quality
原樣 original sample
規(guī)格 specifications
復(fù)樣 duplicate sample
說(shuō)明 description
對(duì)等樣品 counter sample
標(biāo)準(zhǔn) standard type
參考樣品 reference sample
商品目錄 catalogue
封樣 sealed sample
宣傳小冊(cè) pamphlet
公差 tolerance
貨號(hào) article No.
花色(搭配) assortment
樣品 sample 5%
增減 5% plus or minus
代表性樣品 representative sample
大路貨(良好平均品質(zhì))fair average quality
8、商檢仲裁
索賠 claim
爭(zhēng)議disputes
罰金條款penalty
仲裁arbitration
不可抗力 force Majeure
仲裁庭arbitral tribunal
產(chǎn)地證明書certificate of origin
品質(zhì)檢驗(yàn)證書 inspection certificate of quanlity
重量檢驗(yàn)證書 inspection certificate of weight (quantity)
品質(zhì)、重量檢驗(yàn)證書 inspection certificate
9、數(shù)量條件
個(gè)數(shù) number
凈重 net weight
容積 capacity
毛作凈 gross for net
體積 volume
皮重 tare
毛重 gross weight
溢短裝條款more or less clause
10、外 匯
外匯 foreign exchange
法定貶值 devaluation
外幣foreign currency
法定升值 revaluation
匯率 rate of exchange
浮動(dòng)匯率floating rate
國(guó)際收支 balance of payments
硬通貨 hard currency
直接標(biāo)價(jià) direct quotation
軟通貨 soft currency
間接標(biāo)價(jià) indirect quotation
金平價(jià) gold standard
買入?yún)R率 buying rate
通貨膨脹 inflation
賣出匯率 selling rate
固定匯率 fixed rate
金本位制度gold standard
黃金輸送點(diǎn) gold points
鑄幣平價(jià) mint par
紙幣制度paper money system
國(guó)際貨幣基金 international monetary fund
黃金外匯儲(chǔ)備 gold and foreign exchange reserve
匯率波動(dòng)的官定上下限 official upper and lower limits of fluctuation
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