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海关估价及特许权费估价办法

上传者:似水流年 |  格式:ppt  |  页数:60 |  大小:1914KB

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een transaction parties?调整因素 price adjustments?增加:佣金、一体容器、包装、协助、特许权、转售收益Addition: commissions, container, package, assistance, royalties, resale gains?扣除:国内税收、国内发生的服务费用、运保费 Deduction: domestic tax, domestic service fees, freight and insurance feesР相同/类似货物成交价格法?Transaction value of identical / similar goodsР概念 concept?调整因素 adjustment factors?共同性 similarity?价格磋商 price negotiationР倒扣价格法?Deductive methodР概念 concept?扣减因素 deductions ?通常的佣金或利润及一般费用 missions / gains and general expenses?国内发生的运、保险费及其相关费用 Domestic freight, insurance and related expenses?关税和其他国内税 Customs duty and other domestic taxesРputed valueР概念 concept?计算价格的构成 constituents ?原料,及制造或加工所需要的成本 Raw materials and production / processing costs?通常利润和一般费用的总额 total of general profit and general expenses?运输及相关成本 Freight and related expenses

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