出口免增值税范围
《出口货物退(免)税管理办法》规定:对出口的凡属于已征或应征增值税、消费税的货物,除国家明确规定不予退(免)税的货物和出口企业从小规模纳税人购进并持普通发票的部分货物外,都是出口货物退(免)税的货物
2024.11.071. import/ˈɪmpɔːrt , ɪmˈpɔːrt/
n.进口;(产品、劳务的)进口,输入,引进;重要性;意思;输入的产品(或劳务)
vt.进口;导入;输入;引进;移入
(1)进口,输入的产品(或劳务) 名词
food imports from abroad
从外国进口的食物
imports of oil
石油的进口
One import that comes into England is tea.
茶叶是输入英国的商品之一。
Two-thirds of the French are in favour of limiting foreign imports into Europe.
三分之二的法国人赞成限制欧洲的进口贸易。
Small traders cannot compete in the face of cheap foreign imports.
面对廉价的外国进口商品,经营规模小的商人无法与之抗衡。
A general tariff was imposed on foreign imports.
国外进口货物当时按普通税率征税。
Cheap imports decimated the British cycle industry.
廉价进口严重削弱了英国的自行车工业。
Attempts are being made to redress the imbalance between our import and export figures.
我们正努力纠正进出口的不平衡。
The vast bulk of imports and exports are carried by sea.
大部分的进出口货物都是通过海路运输的。
Japan will have to do a deal with America on rice imports.
日本将不得不与美国就大米的进口达成一笔交易。Japan is Asia's dominant supplier of imports and technology.
日本是亚洲进口货物和技术的最大供应国。
We buy everything abroad with the money earned from oil imports.
我们用进口石油赚到的钱从国外购买一切商品。
The government is running short of hard currency to pay for imports.
政府目前缺少可以支付进口产品的硬通货。
For years the country has tried to block imports of various cheap foreign products
多年来,这个国家一直竭力阻挠各种廉价外国产品的进口。
South Korea's imports of consumer products jumped 33% in this year.
今年,韩国消费产品的进口激增了33%。Surging imports will add to the demand for hard currency.
进口激增将增加对硬通货的需求。
Germany, however, insists on restrictions on the import of Polish coal...
但是德国坚持对进口波兰煤炭加以限制。
On July 3rd the government slashed import duties on cars.
7月3号,政府大幅度降低了汽车进口税。
The report calls for a ban on the import of hazardous waste.
这篇报道呼吁禁止危险废弃物的进口。
The unions have blacked all imports from the country.
工会拒绝处理从这个国家进口的所有货物。
If export and import demand is elastic, then the change in trade volumes will operate to remove the surplus.
如果进出口需求具有灵活性,那么贸易额的变化则可能会抵消盈余。
(2)进口 动词
The country has to import most of its raw materials.
这个国家大多数原料均依赖进口。
Britain last year spent nearly £5000 million more on importing food than selling abroad.
去年英国的进口食品支出比其出口食品收入多出近50亿英镑。
The law mandates that imported goods be identified as such.
法律规定进口货物必须如实标明。
Cheap imported goods are flooding the market.
廉价进口商品充斥着市场。
We import raw materials and energy and export mainly industrial products.
我们进口原材料和能源,主要出口工业产品。
America imports about 190 million pounds of tea a year
美国每年进口大约1.9亿磅茶叶。
He could face a charge of illegally importing weapons.
他可能面临非法进口武器的指控。
He also imported raw cotton from America in his own ships.
他也用自己的船从美国进口原棉。
We import huge quantities of oil each year.
我们每年进口大量石油。
Farmers import most of their machinery and materials.
农民的绝大部分机器和原料都来自进口。
They imported crude rubber from Malaysia.
他们从马来西亚进口生胶。
Home-made goods are edging out imported foreign goods.
国产货正在取代进口货。
2. export
/ɪkˈspɔːrt , ˈekspɔːrt/
n.出口;输出;出口产品;输出品
v.出口;输出;传播,输出(思想或活动);调出;移出
adj.出口的
(1)名词出口;输出;出口产品;输出品
a ban on the export of live cattle
禁止活牛出口
the country's major exports
该国的主要出口产品
the production and export of cheap casual wear
廉价休闲服装的生产和出口
He did this to promote American exports.
他这么做是为了推广美国出口产品。
A lot of our land is used to grow crops for export.
我们有大片土地用来种植出口作物。
Export sales were up by 32% last year.
去年出口销售额增长了32%。
The company made a dramatic entrance into the export market.
这家公司戏剧性地打入了出口市场。(形容词)
Overseas investment has had a positive effect on exports.
海外投资对出口有积极影响。The company's exports have been increasing steadily.
公司的出口量一直稳步增长。
British exports have been handicapped by the strong pound.
英镑坚挺影响了英国的出口。
Profit from exports rose 7.3%.
出口利润增长了7.3%。
Output consists of both exports and sales on the domestic market.
产量包括出口和国内市场销售两部分。
The new tax laws should act as a stimulus to exports.
新税法应该能促进出口。
Then the fruit is packaged for export.
然后水果便包装出口。
Companies need to take active steps to increase exports.
各公司需要采取积极措施增加出口。
The unit's exports will total$ 85 million this year.
该部门今年的出口总额将达8,500万美元。
The British film industry could not pay its way without a substantial export market.
没有广阔的出口市场,英国电影工业无以为继。
That would put a damper on the future growth of U.S. steel exports.
那将会抑制美国钢铁出口未来的增长。
(2)动词 出口;输出
They export their products to markets throughout the world.
他们把产品出口到世界各地的市场。
Surplus grain is being sold for export.
过剩的谷物正销往国外。
The nation also exports beef.
该国也出口牛肉。
The islands export sugar and fruit.
这些岛屿出口糖和水果。
90% of the engines are exported to Europe.
90%的发动机都出口到欧洲。
American pop music has been exported around the world.
美国流行音乐已传播到世界各地。
Exporting is necessary for our economic survival.
必须有出口,才能维持我们的经济。
Software is exported through a dedicated satellite link.
软件通过专用卫星线路出口。
The deal will put the company in a unique position to export goods to Eastern Europe.
这项协议给予这家公司向东欧输出商品的特殊地位。
90% of the engines are exported to Europe.
90%的发动机都出口到欧洲。
We import raw materials and energy and export mainly industrial products.
我们进口原材料和能源,主要出口工业产品。
They put forward many valid reasons for not exporting.
他们提出了很多不出口的正当理由。
To earn foreign exchange we must export.
要想获得外汇,我们必须出口。
进出口常用词汇
1、出口信贷 export credit
出口津贴 export subsidy
商品倾销 dumping
外汇倾销 exchange dumping
优惠关税special preferences
保税仓库 bonded warehouse
贸易顺差 favorable balance of trade
贸易逆差 unfavorable balance of trade
进口配额制 import quotas
自由贸易区 free trade zone
对外贸易值 value of foreign trade
国际贸易值 value of international trade
普遍优惠制 generalized system of preferences-GSP
最惠国待遇 most-favored nation treatment-MFNT
2、价格条件
价格术语trade term (price term)
运费freight
单价 price
码头费wharfage
总值 total value
卸货费landing charges
金额 amount
关税customs duty
净价 net price
印花税stamp duty
含佣价price including commission
港口税port dues
回佣return commission
装运港port of shipment
折扣discount, allowance
卸货港port of discharge
批发价 wholesale price
目的港port of destination
零售价 retail price
进口许口证import licence
现货价格spot price
出口许口证export licence
期货价格forward price
现行价格(时价)current price prevailing price
国际市场价格 world (International)Market price
离岸价(船上交货价)FOB-free on board
成本加运费价(离岸加运费价) C&F-cost and freight
到岸价(成本加运费、保险费价)CIF-cost, insurance and freight
3、交货条件
交货delivery
轮船steamship(缩写S.S)
装运、装船shipment
租船charter (the chartered ship)
交货时间 time of delivery
定程租船voyage charter
装运期限time of shipment
定期租船time charter
托运人(一般指出口商)shipper, consignor
收货人consignee
班轮regular shipping liner
驳船lighter
舱位shipping space
油轮tanker
报关clearance of goods
陆运收据cargo receipt
提货to take delivery of goods
空运提单airway bill
正本提单original B\\L
选择港(任意港)optional port
选港费optional charges
选港费由买方负担 optional charges to be borne by the Buyers 或 optional charges for Buyers’ account
一月份装船 shipment during January 或 January shipment
一月底装船 shipment not later than Jan.31st.或shipment on or before Jan.31st.
一/二月份装船 shipment during Jan./Feb.或 Jan./Feb. shipment
在......(时间)分两批装船 shipment during....in two lots
在......(时间)平均分两批装船 shipment during....in two equal lots
分三个月装运 in three monthly shipments
分三个月,每月平均装运 in three equal monthly shipments
立即装运 immediate shipments
即期装运 prompt shipments
收到信用证后30天内装运 shipments within 30 days after receipt of L/C
允许分批装船 partial shipment not allowed partial shipment not permitted partial shipment not unacceptable
4、订单
订货;订购 book; booking
电复 cable reply
实盘 firm offer
递盘 bid; bidding
递实盘 bid firm
还盘 counter offer
发盘(发价) offer
发实盘 offer firm
询盘(询价) inquiry;enquiry
5、交易磋商、合同签订
指示性价格 price indication
速复 reply immediately
参考价 reference price
习惯做法 usual practice
交易磋商 business negotiation
不受约束 without engagement
业务洽谈 business discussion
限**复 subject to reply **
限* *复到 subject to reply reaching here **
有效期限 time of validity
有效至**: valid till **
购货合同 purchase contract
销售合同 sales contract
购货确认书 purchase confirmation
销售确认书 sales confirmation
一般交易条件 general terms and conditions
以未售出为准 subject to prior sale
需经卖方确认 subject to seller’s confirmation
需经我方最后确认 subject to our final confirmation
6、贸易方式
INT (拍卖auction)
寄售consignment
招标invitation of tender
投标submission of tender
一般代理人agent
总代理人general agent
代理协议agency agreement
累计佣金accumulative commission
补偿贸易compensation trade (或抵偿贸易)compensating/compensatory trade (又叫:往返贸易) counter trade
来料加工processing on giving materials
来料装配assembling on provided parts
独家经营/专营权exclusive right
独家经营/包销/代理协议exclusivity agreement
独家代理 sole agency; sole agent; exclusive agency; exclusive agent
7、品质条件
品质 quality
原样 original sample
规格 specifications
复样 duplicate sample
说明 description
对等样品 counter sample
标准 standard type
参考样品 reference sample
商品目录 catalogue
封样 sealed sample
宣传小册 pamphlet
公差 tolerance
货号 article No.
花色(搭配) assortment
样品 sample 5%
增减 5% plus or minus
代表性样品 representative sample
大路货(良好平均品质)fair average quality
8、商检仲裁
索赔 claim
争议disputes
罚金条款penalty
仲裁arbitration
不可抗力 force Majeure
仲裁庭arbitral tribunal
产地证明书certificate of origin
品质检验证书 inspection certificate of quanlity
重量检验证书 inspection certificate of weight (quantity)
品质、重量检验证书 inspection certificate
9、数量条件
个数 number
净重 net weight
容积 capacity
毛作净 gross for net
体积 volume
皮重 tare
毛重 gross weight
溢短装条款more or less clause
10、外 汇
外汇 foreign exchange
法定贬值 devaluation
外币foreign currency
法定升值 revaluation
汇率 rate of exchange
浮动汇率floating rate
国际收支 balance of payments
硬通货 hard currency
直接标价 direct quotation
软通货 soft currency
间接标价 indirect quotation
金平价 gold standard
买入汇率 buying rate
通货膨胀 inflation
卖出汇率 selling rate
固定汇率 fixed rate
金本位制度gold standard
黄金输送点 gold points
铸币平价 mint par
纸币制度paper money system
国际货币基金 international monetary fund
黄金外汇储备 gold and foreign exchange reserve
汇率波动的官定上下限 official upper and lower limits of fluctuation
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