International logistics basic knowledge and risk avoidance skills

Foreign trade logistics is an important part of international trade. The level of management and efficiency directly affects the cost and efficiency of trade. In order to better help some foreign trade companies understand the laws of international logistics operations, some international logistics basic knowledge and risk avoidance skills have been compiled here.Let's take a look together.

International Logistics Basic Knowledge

1. What are "double -clearing taxes" and "double clearing taxes"

Double -clearing taxes are also called Dual Clear Package Duty to the door, which means that Deliveered Duty Paid (... Named Place of Destination) = DDP term, which is the term of the seller's responsibility, cost and risk.

DDP terminology is suitable for all transportation methods.

Shuangqing's taxpayment, also known as "DDU, DELIVERED DUTY Unpaid --- Named Port of Destination," refers to the seller responsible for renting and transportation, which will be shipped to the specified purpose within the specified time within the prescribed time.The ground is to deliver goods and bear the cost of trading and risks on the transportation tools.(Excluding other official expenses that should be paid at the time of tariffs, donations and imports)

2. What is "export tax refund"

Generally divided into two types:

The first is to refund the import tax, that is, the export product enterprise uses imported raw materials or semi -finished products to processes the import tax of its product export;

The first is to refund the domestic tax, that is, when the enterprise is exported by the commodity customs declaration, it will refund the domestic taxes that the goods have produced.

3. Conditions for export tax refund


(1) It must be cargo within the scope of value -added tax and consumption tax collection.

The scope of the value -added tax and consumption tax, including all VAT taxables other than tax -free agricultural products that are directly acquired from agricultural producers, as well as 11 categories of consumer goods for collection of consumer taxes.

The reason for this condition is because export goods refund (free) taxes can only be refunded or exempt from their taxes and taxables that have been levied on VAT and consumption taxes.

The goods that have not levied the value -added tax and consumption tax (including the state -free goods stipulated in the state) cannot refund the tax, in order to fully reflect the principle of "unsurdiral".

(2) It must be a goods that leave the country exported.

The so -called export, that is, the output pass, includes two forms: self -export and entrusted agent export.Differentiated whether the goods are declared to leave the country is one of the main criteria for determining whether the cargo belongs to the scope of the tax (free) tax.

For those who sell or leave the country in China, in addition to other stipulated, whether export companies are settled in foreign exchange or renminbi, and no matter how the exporting enterprises are financially handled in finance, they must not be considered to refund the export goods.

For goods that collect foreign exchange in domestic sales, such as hotels, restaurants, etc., foreign exchange goods, etc., are not allowed to refund (free) taxes because they do not meet the conditions of departure exports.

(3) It must be a goods that make export sales.

Export goods can only be refunded (exempt) taxes only after the export sales processing.

In other words, the provisions of export refund (exemption) tax are only applicable to exported goods with trading, and export goods of non -trade, such as donated gifts, goods purchased and led by themselves in ChinaExcept), samples, exhibits, mailing products, etc. Because it is generally not financially not treated in finance, it cannot be refunded (exempt) in accordance with the current regulations.

(4) It must be a cargo that has been collected and sold for well -selling.

According to the current regulations, exporting companies apply for export goods for refund (exemption) taxes must be goods that have been collected and sold by foreign exchange management departments.

The state stipulates that the goods exported by foreign trade must have the above 4 conditions at the same time.

Production enterprises (including manufacturers with import and export management rights, manufacturers entrusted to foreign trade enterprises to export exports, foreign -invested enterprises, and the same below) to apply for export goods refund (exemption) must be added, that is, apply for refund (free)The tax of the tax must be the self -produced goods of the manufacturer or deemed to be a refund (exemption) tax.

4. Tariff prepaid

Tariff prepaid refers to the DDP, which means that the seller in China is a place specified by the customer to help customers complete the tax after customs clearance. The seller needsResponsibilities and risks of procedures, as well as paid fees, tariffs, taxes and other expenses.

Risk prompt/avoidance

1. Optimize the logistics plan

When formulating a logistics plan, the impact of various uncertain factors on the flow process is needed, and measures are taken targeted, such as reserving sufficient time to deal with delays and reserved accessories or equipment in advance.

2. Select the right logistics method


Different logistics methods have their own advantages and disadvantages. Therefore, when choosing a logistics method, you need to fully consider the nature of the goods and related costs, and choose the appropriate logistics method to reduce the risk of transportation.

For example, in the busy season, aviation transportation is faster, but the cost is higher, and shipping requires more time, but its cost is often low. Choosing the appropriate transportation method can reduce the risk of transportation to a certain extent.


3. Strengthen insurance management

Purchasing appropriate insurance for goods can reduce losses at the time of the incident and avoid a huge impact on enterprises.

For different types of goods, you need to buy different levels of insurance, and distinguish the differentiated risks between different transportation methods to do good management.