<br><div><section class="_135editor" data-role="paragraph" style="max-inline-size: 100%; margin: 0px; padding: 0px; border: 0px none; z-index: 0; overflow-wrap: break-word !important; outline: none 0px !important;"><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; line-height: 1.75em; overflow-wrap: break-word !important; outline: none 0px !important;">　　进口棉花价格换算成人民币成本需依据是“一般贸易”形式还是“加工贸易”形式而有所不同。</p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; overflow-wrap: break-word !important; outline: none 0px !important;"></p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; line-height: 1.75em; overflow-wrap: break-word !important; outline: none 0px !important;">　　A．在“一般贸易”情况下。根据“棉商”报的某个品种CNF价格，进口成本包括下述几项费用：</p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; overflow-wrap: break-word !important; outline: none 0px !important;"></p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; line-height: 1.75em; overflow-wrap: break-word !important; outline: none 0px !important;">　　1．海运保险费：目前的水平一般为CNF价的千分之二至千分之四左右。</p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; overflow-wrap: break-word !important; outline: none 0px !important;"></p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; line-height: 1.75em; overflow-wrap: break-word !important; outline: none 0px !important;">　　2．进口关税：报关发票金额的3% （2001年后将下调为1%）。</p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; overflow-wrap: break-word !important; outline: none 0px !important;"></p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; line-height: 1.75em; overflow-wrap: break-word !important; outline: none 0px !important;">　　3．增值税：关税完税后的13%。</p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; overflow-wrap: break-word !important; outline: none 0px !important;"></p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; line-height: 1.75em; overflow-wrap: break-word !important; outline: none 0px !important;">　　4．港口费用：包括港建、港杂费，海关三检费，掏箱费，还箱费，商植检费等。虽然各个港口水平会有些差异，但基本上每吨成本不会超过200元人民币。</p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; overflow-wrap: break-word !important; outline: none 0px !important;"></p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; line-height: 1.75em; overflow-wrap: break-word !important; outline: none 0px !important;">　　5．口代理费：根据目前国家有关规定，一般贸易必须通过指定公司，如“中纺棉花进出口公司”对外订购并换领进口许可证，进口企业需支付1%的代理费。</p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; overflow-wrap: break-word !important; outline: none 0px !important;"></p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; line-height: 1.75em; overflow-wrap: break-word !important; outline: none 0px !important;">　　6． 内运费：依棉花使用地和港口的距离而不同。进口企业应根据实际铁路运费或公路运费计算。</p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; overflow-wrap: break-word !important; outline: none 0px !important;"></p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; line-height: 1.75em; overflow-wrap: break-word !important; outline: none 0px !important;">　　B．在“加工贸易”情况下： 加工贸易无须支付关税和增值税（海关为企业设立台帐，关税、增值税先征后退）。但加工后的产品一定要出口，由于进口时没有征收增值税，因此成品出口时没有退税。</p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; overflow-wrap: break-word !important; outline: none 0px !important;"></p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; line-height: 1.75em; overflow-wrap: break-word !important; outline: none 0px !important;">　　</p><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; overflow-wrap: break-word !important; outline: none 0px !important;"></p></section><section class="_135editor" data-role="paragraph" id="autoparagraph" style="max-inline-size: 100%; margin: 0px; padding: 0px; border: 0px none; z-index: 0; overflow-wrap: break-word !important; outline: none 0px !important;"><p style="max-inline-size: 100%; margin-bottom: 0px; clear: both; min-height: 1em; cursor: text; overflow-wrap: break-word !important; outline: none 0px !important;"><br style="max-inline-size: 100%; margin: 0px; padding: 0px; font-family: 微软雅黑, &quot;Microsoft YaHei&quot;, sans-serif; font-size: 17px; caret-color: rgb(255, 0, 0); overflow-wrap: break-word !important; outline: none 0px !important;"></p></section></div>