外贸业务

CHARGES 71B： ALL CHARGES AND COMMISSIONS ARE FOR ACCOUNT OF BENEFICIARY INCLUDING REIMBURSING FEE. PEROID FOR PRESENTATION CONFIRMATION INSTRUCTION INFORMATION TO PRESETATION BANK 48 WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE VALIDITY OF THIS CREDIT. 49： WITHOUT 78 ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOT BY COURIER TO BANK OF CHINA, TOKYO, JAPAN,P O BOX 11, TINKU ROAD, TOKYO, JAPAN.

2、书写改证函

Dear Sirs, Zhang Li

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本题得分小计

三、进口接货业务操作（35分）

上海BBB有限公司（上海市南水路2号）从日本KIM有限公司（东京皇后路8号）进口1台数控冲床，单价为JPY10 000 000/SET CIF SHANGHAI，最迟2007年5月8日装运，装运港为TOKYO，支付条款为“The buyer shall pay 100% of the sales proceeds to the seller by T/T against the fax of B/L”。合同号为BBB070402。

2007年4月26日，上海BBB有限公司收到KIM有限公司的提单传真件如下：

Shipper Insert Name, Address and Phone B/L No. 2651 KIM CORPORATION Consignee Insert Name, Address and Phone 中远集装箱运输有限公司 COSCO CONTAINER LINES TLX: 33057 COSCO CN FAX: +86(021) 6545 8984 Port of Loading TO ORDER Notify Party Insert Name, Address and Phone SHANGHAI CO.,LTD SHANGHAI Ocean Vessel Voy. No. ORIGINAL Port-to-Port BILL OF LADING Shipped on board and condition except as other-…… CHANGJIANG V.231 Port of Discharge TOKYO Port of Destination SHANGHAI No. of Marks & Nos. Containers Container / Seal No. or Packages Description of Goods Gross Weight Kgs Measurement N/M 1 WOODEN CASE PRECISION HIGH SPEED AUTOMATIC PRESS FREIGHT PREPAID 7850KGS 10.5M 3 Description of Contents for Shipper’s Use Only (Not part of This B/L Contract) Total Number of containers and/or packages (in words) ONE WOODEN CASE ONLY Ex. Rate: Prepaid at Payable at Place and date of issue TOKYO TOKYO APR.24,2007. 34

Total Prepaid No. of Original B(s)/L Signed for the Carrier THREE (3) COSCO CONTAINER LINES +++ 根据上述业务背景资料，回答下面相关问题。

1．若上海BBB有限公司要求KIM有限公司采用电放提单，则KIM有限公司该如何办理？（7分）

2．电放提单与一般正本提单的表面有何区别？对于进口商而言，电放提单有何优点？（10分）

3．若数控冲床采用的是非针叶树木质包装，则上海BBB有限公司委托报检公司向出入境检验检疫局申请检验时，需提交哪些资料？（6分）

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4．若该商品的进口关税率为9.7%，增值税率为17%，当天的日元汇率为JPY100=RMB￥6.3951/6.4465。请问，上海BBB有限公司共需向海关缴纳多少进口税款？（12分）

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