FOB price calculation_International trade law

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FOB price calculation

Sources of information：未知Release time:2017-02-27 13:31　Reading times：次I would like to comment

Export tax rebates, and the FOB prices of goods:

1, for the factory:

FOB={{1-[rebate rate/(1+ VAT)]}x tax-included price of RMB}/cash purchase price

Formula parsing:

FOB= (with tax-rebate income of RMB)/cash purchase price

Among them: tax/income = with tax x[tax refund rate (1+ VAT)]

Then:

FOB={tax-included price of RMB-{yuan with tax x[tax rebate rate/(1+ VAT)]}}/cash purchase price

FOB={{1-[rebate rate/(1+ VAT)]}x tax-included price of RMB}/cash purchase price

2, for foreign trade companies:

FOB={{{1-[rebate rate/(1+ VAT)]}x}+ tax-included purchase price of RMB profit andcosts associated with}/cash purchase price

Or:

FOB={{1-[rebate rate/(1+ VAT)]}x Chinese Yuan tax-included purchase price x (1+margin) + costs associated with}/cash purchase price

Note: tax-included purchase price of RMB profit and costs associated with unit price and the total price should be unified.

Second, export tariffs on the FOB price of the products:

Us $ FOB price =[FOB Yuan price of x (1+ customs tariff) us $]/cash purchase price

Formula parsing:

1 export duty tariff rates of export customs value x =

Where: exports customs value =FOB/(1+ rates)

Duty-paid prices up to Yuan, less rounded.

Export customs duty =FOB/(1+ tariff) tariff rates of x

Tariff calculations up to this point, the following rounding; starting point of 10 Yuan, 10 Yuan the following exemption.

--The content is selected from the international trade skills course, Norie and others, Shanghai people's publishing house

According to the above content is derived:

Us $ FOB price =[FOB Yuan price of x (1+ customs tariff) us $]/cash buy

Three other issues:

1, in the calculation of export prices, exchange rates why cash purchase price

Currency: foreign currency wire transfer, mail transfer or demand draft sale and purchase exchange rates used by the business.

It is higher than the exchange value of the currency, this is because cash generallycannot flow in the country.

The purchase price:

As long as you keep some US dollars into RMB, accounting is according to the middle price split into RMB account, if Bank is calculated on a cash purchase price ofRMB.

Bid price is the price charged in foreign currency to a bank is willing to pay.

2, FOB domestic costs include:

1), and processing finishing costs; 2), and packaging costs; 3), and custody costs (warehouse/rent, fire,); 4), and domestic transport costs (warehouse to Terminal); 5), and documents costs (including inspection fee, and notary fee, and consular visa fee, and origin card fee, and license fee, and custody fee,); 6), and shipment fee (shipment, and lifting fee and barge fee,); 7), and bank costs (discount interest, and procedures fee,); 8), and is expected to loss (wear, and short loss, and leak loss, and damaged, and metamorphic,); 9), and posts and telecommunications fee (Telegraph, and Expenses for telephone, electrical parts, fax, e-mail).

3 the conversion price, FOB and other:

(1) FOB=CFR-shipping

(2) FOB=CIF-shipping-insurance

Of which: Premium $ =CIF total price x (1+ insurance bonus rate) x premium rate

: Us $ FOB price =CIF price-shipping-CIF price x (1+ insurance bonus rate) x premium rate

Note: insurance is there a minimum charge, generally 100 Yuan

(3) CFR=FOB+ shipping

(4) Us $ CIF price = (total US $ FOB total price + shipping cost)/[1-(1+ insurance bonus rate) x rates]

(5) the Commission price = price/(1-Commission rate)

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