BAI TẬP QUẢN TRỊ XUẤT NHẬP KHẨU Bai 1- Chon dieu kien thuong mai quoc te thich hop theo INCOTERMS 2010: 1. Nha xuat khau chu dong thue tau de giao hang len tau tai cang boc qui dinh. Nha nhap khau mua bao hiem cho hang hoa. 2. Nha nhap khau thue tau va ganh chiu moi rui ro de giao hang cho nha nhap khau tai cau cang cua cang den. 3. Nha nhap khau giao hang len tau tai cang boc qui dinh. Viec thue tau va mua bao hiem nha nhap khau tu lo. 4. Nha nhap khau chiu moi chi phi ( ke ca dong thue nhap khau) va ganh chiu moi rui ro de giao hang tai kho cua nha nhap khau. 5. Nha xuat khau thue tau, mua bao hiem va giao hang len tau tai cang boc qui dinh la het trach nhiem. Tinh gia cho cac truong hop tren cho biet: • Gia xuat xuong : 200 • Chi phi boc hang tai xuong : 2 • Chi phi van chuyen trong nuoc XK/NK: 8/10 • Chi phi van chuyen ngoai thuong: 30 • Phi boc hang/ do hang tai cang boc/ cang do: 3/4 • Le phi thong quan XK/NK: 3/5 • Thue XK : 5%gia FOB • Thue NK : 10%gia CIF Dap an: 1. CIF 2. DAT 3. FOB 4. DDP 5. CIF FOB = = 227.37 CFR = 227.37+30 = 257.37 CIF = = 258.02 DAT= 258.02 + 4 = 262.02 DDP = 262.02 + 10 + 5 + 0.1* 258.02 = 302.822 Bai 2- Co so lieu ve phuong an kinh doanh xuat khau hang hoa nhu sau : (VND/kg) • Chi phi thu mua :6200 • Chi phi van chuyen :400 • Chi phi boc hang xuong tau :200 • Chi phi thong quan xuat khau :300 200+ 2+8+3+3 1-0.05 257.37 1- 0.0025 • Phi tra lai vay :1.5%thang(vay 3 thang de tra toan bo cac chi phi xuat khau ) • Gia xuat khau du kien la 510 USD/MT CFR Osaka Port (F= 40 USD/MT) o Tinh gia FOB va Txk khi Tg la 20.000 VND/kg o Tinh Pxk neu nhu so luong xuat la 3500 MT Dap an: FOB = CFR- F = 510- 40 = 470 USD/MT = 0.47 USD/kg Phi tra lai vay = 1.5% * 3 * (6200 + 400 + 200 +300) = 319.5 Chi phi xuat khau = 319.5 + 7100 = 7419.5 Txk = = 15786.17 < Tg co loi Pxk = 0.47 * 2000 – 7419.5= 1980.5 VND/kg ∑Pxk = 1980.5 * 3500 * 100 = 6931750000 VND Bai 3- Co so lieu ve phuong an kinh doanh xuat khau hang hoa nhu sau : (VND/kg) • Chi phi thu mua :2800 • Chi phi so che :200 • Chi phi van chuyen :150 • Chi phi boc hang xuong tau :150 • Chi phi thong quan xk :63 • Phi tra lai vay 1.5%thang( vay 3 thang de tra toan bo cac chi phi xk) • Gia xuat khau du kien la 255.63 USD/MT CIF Osaka Port (F= 20USD/MT, R= 0.25%) o Tinh gia FOB va Txk khi Tg la 20.000 VND/USD o Tinh Pxk neu nhu so luong xuat la 4000 MT Dap an : FOB = CIF * (1-R) – F= 255.63 * (1-030025) -20 = 234.99 USD/MT = 0.23499 USD/Kg Phi tra lai vay = 1.5% * 3 * (2800 + 200 +150 + 150 + 63)= 151.335 Chi phi xuat khau = 151.335 + 3363 = 3514.335 VND/kg Txk = =14955.25< Tg (co loi) Pxk = 0.23499*20000-3514.335=1185.465 VND/KG Tong Pxk = 1185.465 * 4000 * 1000 = 4741860000 VND Bai 4- Hay lua chon chao hang thich hop khi ban nhap khau: Chao hang 1: Chao ban thiet bi N voi gia CIF Can Tho Port 5000000 USD/cai. Giao hang vao thang 5/2011. Thnah toan bang T/T 4 nam sau khi giao hang 60%, 6 nam sau khi giao hang 40% va 8 nam sau khi giao hang tra het so con lai. 7419.5 0.47 3514.335 0.23499 Chao hang 2: Chao ban thiet bi N voi gia FOB Yokohama Port 4900000 USD/cai. Giao hang vao thang 5/201. Thanh toan bang T/T 5 nam sau khi giao hang 20%, 6 nam sau khi giao hang 40%, 8 nam sau khi giao hang tra het so con lai. Cho biet chat luong 2 thiet bi nhu nhau. Cuoc phi van chuyen tu Nhat ve Viet Nam la 13 USD/Tan ( thiet bi nang 250 tan). Ty suat bao hiem la 0.25%. Lai suat ngan hang la 20%/nam (360 ngay) Dap an Chao hang 1 CIF= 5000000 USD/chiec Ko1= = = 2358490.57 n1 = 4*40%+6*40%+8*20%=5.6 nam Kn1 1+a% 5000000 1+0.2* n 1 T 5.6 1 Chao hang 2 FOB = 4900000 USD/chiec Ko2 = = = 2112068.97 n2 = 5* 20%+6* 40%+8* 40% = 6.6nam CIF = = 2120620.52 gia CH1> gia CH2 chon chao hang 2 la 237870.05 USD/ cai Bai 5- Hay lua chon chao hang thich hop: Chao hang 1: Chao ban xe tai Komatsu voi gia FOB Osaka Port 3500 USD/chiec. Thanh toan bang T/T 30% ngay sau khi giao hang, 20% sau khi giao hang 3 thang va phan con lai sau khi thoi han bao hanh ket thuc. Giao hang trong vong 1 thang ke tu ngay ki hop dong. Bao hanh 15 thang ke tu ngay giao hang. Chao hang 2 : Chao ban xe tai Komatsu voi gia CIF Da Nang Port 3540 USD/chiec. Thanh toan bang T/T 10% ngay sau khi ki hop dong, 20% ngay sau khi giao hang, 30% sau khi nhan hang 2 thang va phan con lai thanh toan khi thoi han bao hanh ket thuc. Giao hang trong vong 2 thang ke tu ngay ki hop dong. Bao hanh 12 thang ke tu ngay giao hang. Thoi han van chuyen la 15 ngay. Cuoc phi van chuyen tu Nhat ve Viet Nam la 30 USD/chiec. Ty suat phi bao hiem la 0.25%. Lai suat ngan hang la 20%/ nam (360 ngay) Dap an Kn2 1+a% 4900000 1+0.2*6.6 2112068.97+ 13*250 1- 0.025 n2 T Chao hang 1 FOB= 3500 USD/ chiec Ko1 = = = 3039.07 n1 = 1*0.3+ 4*0.2+ 16*0.5= 9.1 thang CIF = = 3076.76 Chao hang 2 CIF = 3540 USD/chiec KDHD GH H BH 30% 20% 50% 1 thang 3 thang 15 thang Sau khi GH KHD GH NHAN HANG SAU KHI NHAN BH 10% 2 thang 20% 0.5 thang 2 thang 30% 40% 12 thang Kn1 1+a%* 3500 1+ 0.2* 3039.07+30 1-0.025 n1 T 9.1 12 Ko2= = = 3153.67 n2 = 0*0.1+ 2*0.2+4.5*0.3+ 14*0.4= 7.35 thang vi CH2>CH1 la 76.91 USD/chiec chon CH1 Bai 6- Cong ty X( Singapo) chao ban cong ty Y(Viet Nam) 2 container hang sua bot nguyen kem ( full cream powder) hieu Snow san xuat tai New Zealand. Sua dong hop thiec 1kg/hop, 1 thung co 12 hop, 732 thung dong 1 container 20 feet voi gia 35.136 USD/ container. Gia nay duoc hieu la gia nguoi ban giao hang qua lan can tau tai cang boc hang va het trach nhiem. Giao hang cham nhat la ngay 30/5/2011. Hang giao 1 dot duy nhat. Khong cho phep chuyen tai. Thanh toan bang L/C tra ngay. 1. Cho biet dieu kien thuong mai quoc te la gi? Tinh gia/ hop sua 2. Trinh bay qui trinh thanh toan bang L/C? Cho biet cong ty Y co kho khan va rui ro gi khi chap nhap phuong thuc thanh toan tren. 3. Sau khi thuong luong, cong ty Y de nghi cong ty X dam trach luon viec thue tau va mua bao hiem cho hang hoa. Hay tinh gia cho truong hop nay? 4. Hay tinh lai gia trong truong hop 3 khi viec thanh toan duoc qui dinh lai nhu sau: 50% thanh toan bang T/T tra ngay khi giao hang, 50% thanh toan bang T/T ngay khi nhan hang. Cho biet thoi gian hang van chuyen den Viet Nam la 4 thang ke tu ngay giao hang. Cuoc phi van chuyen den VN la 500 USD/container. Ty suat phi bao hiem la 0.25%. Lai suat ngan hang la 20%/nam( 360 ngay) 5. Ke ten day du cac chung tu thanh toan theo yeu cau cua ngan hang mo L/C? Dap an 1. DK FOB = = 4 USD/hop 2. Qui trinh thanh toan bang L/C (2) (6) (7) (1) (3) (5) (8) (10) (9) (4) Kn2 1+a% 3540 1+0.2* 35136 735*12 Ngan hang thong bao NH mo L/C Nguoi mua Nguoi ban n2 T 7.35 12 (1) Nguoi mua yeu cau ngan hang mo L/C cho nguoi ban thu huong (2) Ngan hang nguoi mua mo L/C va chuyen L/C cho Ngan hang thong bao de thong bao L/C cho nguoi ban (3) Ngan hang thong bao chuyen L/C cho nguoi ban (4) Nguoi ban kiem tra L/C va tien hanh giao hang (5) Nguoi ban nop bo chung tu cho Ngan hang thong bao (6) Ngan hang thong bao chuyen chung tu cho Ngan hang mo L/C (7) Ngan hang mo L/C kiem tra chung tu va thong qua Ngan hang thong bao thanh toan cho nguoi ban (8) Ngan hang thong bao ghi co cho nguoi ban (9) Ngan hang mo L/C chuyen chung tu cho nguoi mua (10) Nguoi mua kiem tra chugn tu va thanh toan so tien con laic ho ngan hang mo L/C Cong ty Y chap nhan phuong thuc thanh toan tren thi se gap nhung kho khan rui ro nhu sau: • Nguoi ban khong cung cap hang hoa do gia len mac du cong ty Y da mo L/C • Gap phai chung tu khong phu hop( thieu trung thuc, co su khac biet khi nhan hang thuc te) hoac chung tu gia mao, Ngan hang duoc mien trach nhiem trong VD nay. 3. CIF = = 35725.3 USD/container 4. CIF’= 0.5*CIF +0.5*CIF* (1+ 0.2 * = 36916.14 USD/cont 5. Cac chung tu thanh toan theo yeu cau cua Ngan hang mo L/C: • Hoa don thuong mai • Van don • Phieu dong goi hang hoa • Giay chung nhan xuat xu hang hoa • Giay chung nhan so luong, chat luong hang hoa • Giay chung nhan bao hiem • Cac chung tu khac Bai 7- Cong ty X(Canada) ky hop dong ban 300 thiet bi ( 100 thiet bi A, 200 thiet bi B) cho cong ty Y ( Viet Nam) voi tri gia hop dong la 2000000 USD theo dieu kien FOB. Hang giao lam 2 dot. Giao hang tung phan chia nho khong cho phep. Giao hang trong thang 7/2011. Thanh toan bang L/C tra cham 6 thang ke tu ngay giao hang. 1. Dieu kien giao hang la FOB Sai Gon co dung khong? Trach nhiem giao hang cua X ket thuc khi nao? Co the thay FOB bang FCA duoc khong? 35136+500 1-0.025 4 12 2. Ai la nguoi mua bao hiem hang hoa? Tinh phi bao hiem phai dong cho biet F= 10%FOB, R= 0.65%, V=110%CIF 3. Chat luong cua thiet bi nen qui dinh nhu the nao trong hop dong? 4. Tai sao khi ki hop dong hai ben phai ki P.B 5%? 5. Neu dot 1 cong ty X giao 50A va 100B, dot 2 giao phan con lai thi cong ty Y co chap nhan khong ? 6. Cong ty X thong bao khong giao hang duoc vi su co nuoc dong bang tau khong chay duoc thi cong ty X co chap nhan khong? Thu tuc ghi nhan nhu the nao? Dap an 1. DK giao hang la FOB Sai Gon Port la sai vi Sai Gon khong phai la cang boc. Trach nhiem giao hang cua X ket thuc khi hang da qua lan can tau. Co the thay FOB bang FCA neu hang hoa duoc dong trong container. 2. Cong ty Y la nguoi mua bao hiem CIF = = 2214393.56 I = 2214393.56*0.0065 = 14393.56 I’= 1.1 * 14393.56 = 15832.916 3. Chat luong cua thiet bi nen qui dinh theo tieu chuan hoac theo tai lieu ki thuat. 4. Khi ky HD hai ben phai ki P.B 5% de: de phong khi nguoi ban huy bo hop dong thi nguoi mua se se nhan tien ky quy nhu la tien boi thuong. 5. Khong duoc 6. Cong ty X chap nhan vi day la truong hop bat kha khang. •Thu tuc ghi nhan: Gui den ben kia thong bao bang van ban( fax, telegraph, email, dien tin, thu dam bao) ve su kien bat kha khang trong thoi han hop dong hoac luat ap dung qui dinh, neu khong co qui dinh thi trong mot thoi gian hop li. Kem theo thong bao la chung nhan cua co quan co tham quyen hoac tai lieu, chung cu hop phap khac co gia tri.chung minh. Neu khong co tai lieu chung minh thi thong bao khong duoc chap nhan. Bai 8- Hay tra loi 10 van de sau day: 1. Chi ro 3 diem khac biet giua FOB va FCA ? Hang van chuyen trong container nen su dung cac dieu kien gi trong Incoterms 2010? 2. Chi ro 3 diem khac biet giua hop dong xuat nhap khau va hop dong gia cong hang xuat khau? Giai thich the nao la xuat nhap khau tai cho/ xuat nhap khau uy thac? 3. Mot lo hang 5000 tan du kien ban voi gia 220 USD/MT theo dieu kien CFR Kobe Port(F= 20 USD/MT). Neu chi phy xuat khau la 3210 VND/kg va ty gia 20000 VND/ USD thi so tien loi(lo) la bao nhieu? 2000000+0.1*2000000 1-0.0065 4. Hop dong ghi 1000MT +-5%. Con so 5% la gi? Cach thuc giai quyet khi nguoi ban giao 930MT hoac 1090MT? 5. Cho biet chung tu nao la quan trong nhat trong cac chung tu thanh toan? Chi ra 3 dac diem cua chung tu nay? 6. Cho biet chung tu nao chi ro noi xuat xu cua hang hoa? Y nghia cua C/O form A? 7. Cho biet chung tu nao la chung tu co ban trong khau thanh toan? Y nghia cua chung tu nay? 8. Mot hop dong nhap khau theo FOB 179USD/MT so luong 3000MT. Tinh so tien bao hiem va so tien thue phai dong cho biet F= 10%FOB, R= 0.65%, V= 110%CIF, thue nhap khau 15% gia CIF, thue gia tri gia tang 10% gia CIF da tinh thue nhap khau. Ty gia la 20000VND/USD. 9. Cho biet truong hop nao sau day la bat kha khang : nan lu lut hang nam, nui lua phun, cong nhan cang dinh cong, thieu nguyen lieu do gia tang, khan hiem ngoai te de thanh toan, chinh phu moi bau len ra lenh cam nhap khau, cup dien do han han. 10. Mot hop dong ghi : 10% thanh toan T/T ngay sau khi ki hop dong, 90% thanh toan bang L/C At Sight. Ve qui trinh thanh toan va giai thich? Chi ro nhung rui roc ho nguoi ban va nguoi mua khi thanh toan nhu tren? Dap an 1. 3 diem khjac biet giua FOB va FCA FOB Dung cho van tai duong bien Van chuyen hang container, hang tran Noi den la cang bien. FCA Dung cho moi phuong thuc van tai Hang van chuyen trong container Noi den co the khong la cang bien Trong incoterms 2010, hang van chuyen trong container nen su dung dieu kien: CPT, CIP, FCA, EXW, DAT, DAP, DDP. 2. 3 diem khac nhau giua HD xuat nhap khau va HD gia cong hang xuat khau HD xuat nhap khau quan he mua ban san pham chuyen quyen so huu HD gia cong xuat khau quan he lam cong nguyen vat lieu quyen so huu Hang cua doanh nghiep dau tu nuoc ngoai tai VN xuat khau cho 1 thuong nhan nuoc ngoai nhung khong xuat hang ra khoi VN ma giao hang cho 1 doi tac trong nuoc theo chi dinh cua thuong nhan nuoc ngoai. Xuat nhap khau tai cho : viec mua ban ngoai thuong giua ben trong nuoc va nuoc ngoai nhung thuc te hang hoa duoc giao cho nguoi nhan trong nuoc. Can cu de xac dinh : HD xuat nhap khau, HD gia cong, HD thue muon co dieu khoan ghi ro hang hoa duoc giao cho nguoi nhan tai VN. Xuat nhap khau uy thac : cong ty khong co chuc nang xuat nhap khau uy thac cho 1 cong ty co chuc nang xuat nhap khau thay minh xuat nhap khau hang hoa de dap ung nhu cau san xuat kinh doanh. 3. FOB= 220-20=200 USD/MT = 0.2USD/kg Txk = = 16050 < Tg co loi Pxk = 0.2* 20000-3210= 790 ∑Pxk = 790* 5000* 1000= 3950000000 USD 4. Con so 5% la dung sai 5. Chung tu quan trong nhat trong cac chung tu thanh toan la van don. 3 dac diem cua van don: • La bang chung cua viec da giao hang • La 1 bang chung cua 1 hop dong van tai • La chung tu so huu hang hoa 6. • Chung tu chi ro noi xuat xu cua hang hoa la C/O( certificate of origin) • Y nghia cua C/O form A la: loai C/O dung cho cac mat hang xuat khac de duoc huong uu dai thue quan trong khuon kho hiep dinh uu dai thue quan pho cap GSP. • Phai duoc khai bang tieng Anh va danh may. 7. • Chung tu co y nghia nhat trong khau thanh toan la hoa don. • Y nghia: la chung tu de: o Lam co so de lap hoi phieu o Khai bao hai quan lam co so de tinh thue o Lam co so cho viec thong ke, giam sat viec thuc hien hop dong. 8. CIF = = 198.2 I = 198.2* 0.0065 = 1.2883 ∑I = 1.2883* 3000 = 3864.9 ∑I’ = 3864.9* 1.1 = 4251.39 Thue nhap khau = 0.15 * 198.2 = 29.73 Thue gia tri gia tang = 10%* (198.2+29.73) = 22.793 9. Truong hop bat kha khang:nui lua phun, chinh phu moi ra lenh cam nhap khau. 10. 321 0 0.2 179+0.1*179 1-0.0065 . BAI TẬP QUẢN TRỊ XUẤT NHẬP KHẨU Bai 1- Chon dieu kien thuong mai quoc te thich hop theo INCOTERMS 2010: 1. Nha