求国际货运代理公司对于关税DDP和DDU的会计分录。。

2024-11-15 13:42:21
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回答(1):

DDP贸易术语是Delivered Duty Paid(… named place of destination)的缩写,即“完税后交货(……指定目的地)”。它是指卖方在指定的目的地,将在运输工具上尚未卸下的货物交给买方,承担将货物运至目的地的一切风险和费用,办理进口清关手续,交纳进口“税费”,即完成交货义务。办理进口清关手续时,卖方也可要求买方予以协助,但费用和风险仍由卖方负担。买方应给予卖方一切协助取得进口所需的进口许可证或其他官方证件。如双方当事人希望将进口时所要支付的一些费用(如增值税VAT),从卖方的义务中排除,应在合同中订明。DDP术语适用于所有运输方式。DDP术语是卖方承担责任、费用和风险最大的一种术语。

DDU贸易术语是Delivered Duty Unpaid(… named place of destination)的缩写,即“未完税交货(……指定目的地)”。它是指卖方在指定的目的地将货物交给买方,承担将货物运至指定目的地的一切费用和风险,不从交货的运输工具上将货物卸下,也不办理进口手续,即完成交货义务。买方负责办理进口清关手续,并支付在目的国进口应缴纳的任何“税费”(包括办理海关手续的责任和风险,以及交纳的手续费、关税和其他费用)和因其未能及时办理货物进口清关手续而引起的费用和风险。如果双方希望由卖方办理海关手续并承担由此而发生的费用和风险,以及在进口时应支付的一切费用,则应在合同中订明。DDU术语适用于各种运输方式。

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