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Jingdong book

加工贸易实务操作

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Jingdong book

加工贸易实务操作

Name: 加工贸易实务操作
Brand: Jingdong book
SKU: 3110115051
Price: 41.24 USD
Availability: OutOfStock

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Content Description

《加工贸易实务操作》是我国第一本内容覆盖加工贸易完整程序与细节的工具书。
《加工贸易实务操作》具有以下特点：完整性。内容覆盖加工贸易的完整程序与细节，并收录相关的国际、国内法律与法规，是一本具有系统性与完整性的出版物。新颖性。内容力争做到政策新、体制新、方法新，能够充分体现与时俱进的加工贸易发展趋势。通俗性。追求简明易懂的语言风格，同时全书贯穿各类单证原件。作为教材，使学生可以在教师指导下深入浅出地领会；作为工具书，使读者可以自学自解，应用于工作实践之中。实用性。内容以适用、实用为宗旨，书中的所有专业词语均引以英文标示。各章均附有全套实例单证。因此，《加工贸易实务操作》内容既能基本满足从事加工贸易的各类人员的需要，又能满足高校教学的需要。

Author Description

邵渭洪，1951年出生，祖籍浙江余姚，上海长大，黑龙江锻炼，无锡安家，中国民主同盟盟员，现为江南大学商学院国际贸易系副教授。1979年黑龙江八一农垦大学农学系毕业；1985年黑龙江商学院商业经济专业进修结业；1988年赴加拿大考察访问，曾为阿尔伯特大学、圭尔夫大学、奥兹农学院访问学者。曾任黑龙江农垦管理干部学院经济管理系经营管理教研室主任、东华大学无锡校区工商管理系国际贸易教研组组长、国际贸易实验室主任，主编教材《进出口贸易实务操作》《进出口贸易实务》、《国际服务贸易理论与政策》；出版专著《赢在职场——组织内部人际关系处理艺术》；在各级刊物上发表论文十余篇，论文、科研成果曾七次获省部级、校级奖。

Catalogue

1 加工贸易基础知识
1.1 加工贸易的定义
1.2 加工贸易的起源
1.3 当前世界加工贸易迅速发展的原因
1.4 加工贸易在我国改革开放中的发展历程
1.5 开展加工贸易对我国当前经济发展的积极作用
1.6 我国加工贸易政策的演变
1.7 当前企业开展加工贸易所获得的优惠与利益
1.8 我国加工贸易发展中存在的问题
1.9 加工贸易项目的选择与可行性研究
1.10 加工贸易合同客户的寻找、协调与对接
1.11 加工贸易企业开展加工贸易简单流程
2 加工贸易合同
2.1 进出口合同的有效性
2.2 加工贸易合同的重要性
2.3 一般进出口合同的主要内容与条款
2.4 加工贸易合同的条款
3 加工贸易进出口报价与工缴费核算
3.1 进出口价格的构成因素
3.2 出口价格计算方法与步骤
3.3 进料加工贸易税收成本计算
3.4 来料加工贸易税收成本计算
3.5 集装箱运费核算
3.6 进口税费计算
3.7 进料加工贸易进口原材料价格与出口成品价格核算
3.8 出口成品价格核算表
3.9 来料加工贸易工缴费确定
3.10 来料加工企业的会计核算政策
3.11 来料加工企业会计核算的内容
3.12 来料加工企业的税收优惠
3.13 来料加工企业会计核算及纳税申报的具体操作
4 加工贸易电子联网申领／审批系统
4.1 加工贸易电子联网申领／审批系统介绍
4.2 证书的安装与登录
4.3 代码管理
……
5 加工贸易业务审批
6 中国电子口岸与纸质手册电子化系统
7 加工贸易合同备案
8 信用证的开立和修改
9 加工贸易进口合同履行
10 加工贸易单耗管理
11 加工贸易企业海关账
12 加工贸易出口合同履行
13 中工贸易合同核销与出口退税
14 加工贸易其他管理
参考文献

Book Abstract

所谓产业内贸易，即一个国家同时出口和进口同种产品以及同种产品的中间产品（如零部件和元器件），参加国际贸易的现象。例如，日本出口丰田汽车到德国，同时进口德国的奔驰汽车；又如美国出口汽车零部件到日本，又从日本进口汽车的零部件。20世纪90年代初，日本本田汽车美国公司大量向日本出口，本田在美国的产量超过在日本本土的产量。
第二次世界大战后产业内贸易能够迅速发展，在贸易中所占比重日益增加，首先是国际分工进入“水平分工”阶段的结果。正是由于“水平分工”，使得同一产品的不同零部件或不同的生产工艺过程分布在不同的国家生产，然后通过产业内贸易将零部件集中到一个或两个地方统一组装销售到世界各地。因此，“水平分工”的出现促进了产业内贸易的迅速发展。其次，在制造业内部同一产品生产过程的不同阶段投入的要素比例不同，从而促进了产业内贸易的发展。制造业内部同一产品的生产过程中的不同阶段，如生产零部件阶段和统一组装阶段，往往投入的要素比例不同。一般来说，生产零部件要求投人的资本较多，技术要求较高；而组装阶段，要求投入的劳动力较多。于是，出现了同一产品不同生产阶段在发达国家和发展中国家间的国际分工。最后，第二次世界大战后科学技术蓬勃发展，产品更新换代迅速，发达国家产业结构不断升级，占主导地位的产业由劳动密集型发展到资本密集型和技术密集型。与此同时，这些国家的劳动力工资上升较快，于是它们将劳动密集型产业转移到一些发展中国家。以总部位于美国加州的罗技国际集团公司为例，它在中国苏州有一个工厂，每年向美国出口2000万只鼠标，在美国售价40美元左右。其中罗技公司拿走8美元，批发、零售商拿走15美元，罗技的供应商（如摩托罗拉）拿走15美元，苏州工厂只赚3美元，而这笔钱还要负担工资、能源、运输和管理费用。罗技在加州的450个销售人员的收入总额，远远高于苏州工厂内4000名工人的工资。
……

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