三、参考答案 出口收汇核销流程图
⑧将核销单（出口退税专用联）返还
⑦出具核销单、报关单、结汇水单、出口发票办理核销手续 ②备案并发放纸质核销单 ③出具核销单、报关单等单据报关 外汇管理局 ①上网申领外汇核销单广州宇宙进出口贸易公司 ④出口后签注核销单并返还 海关 ⑤将海关退回的出口收汇核销单、报关单、和规定的议付单据送交银行收汇 银行 ⑥收汇后签注出口收汇核销单和结汇水单（出口收汇核销专用联）一起返还
出口收汇核销单
出口收汇核销单 存根 （粤）编号：467825691 出口单位：广州宇宙进出口贸易公司 单位代码：440191012345678 出口币种总价：USD 53 500.00 收汇方式：L/C 预计收款日期：2011.03.15 报关日期：2010.12.20 备注： 此单报关有效期截止到： 2010.12.28
出口收汇核销单 （出 口 单（粤）编号：467825691 位盖章出口单位：广州宇宙进出口贸易公）司 单位代码：440191012345678 银类币种日盖行别 金额 期 章 签 注栏海关签注栏： 外汇局签注栏： 年 月 日（盖章） （出口收汇核销单 出出口退税专用 口单 位（粤）编号：467825691 盖章 出口单位：广州宇宙进出口贸易公司 单位代码：440191012345678 货数币种总价 物 量 名称 全5USD 53 500.00 （海棉牛000件 关仔裤 盖报关单编号： 章）429320600020432376 外汇局签注栏： 未经核销此联不得撕开
出口退税流程图
下载外贸企业出口退税申报系统和出口退税网，安装后通过系统维护进行企业信息设置 通过退税系统完成出口明细申报数据的录入、审核 取得增值税发票后在发票开票日期30天内，在“发票认证系统”或国税局进行发票信息认证 通过退税系统完成进货明细申报数据的录入、审核 通过系统中“数据处理”的“进货出口数量关联检查”和“换汇成本检查”后生成预申报数据 网上预申报和查看预审反馈 在申报系统中录入单证备案数据 预审通过后，进行正式申报，把预申报数据确认到正式申报数据中 打印出口明细申报表、进货明细申报表、出口退税申报汇总表各2份；并生成退税申报软盘，软盘中应该有12个文件，并在生成好的退税软盘上写上企业的名称和海关代码 准备退税申报资料，按规定时间（出口日期算起90天内）到税局退税科正式申报退税 税款的退还
项目十 进口开证申请及填制开证申请书
一、训练情景
广州宇宙进出口贸易公司业务员李明代表公司与美国的LUCKY INTERNATIONAL TRADE CORPORATION签订了一份男士牛仔短裤的进口合同。进口合同的主要内容见训练材料10-1。李明现在需要向中国银行广东省分行（Bank of China, Guangzhou Branch）申请开立信用证，以向出口商支付合同项下货款。
作为李明的助手，你要协助李明填制开证申请书、备齐所需材料向银行提出开证申请。
二、训练任务
1、认真阅读进口合同，将条款内容翻译成中文，理解所有条款的含义；
2、根据合同条款及国际惯例的规定，填制训练材料10-2中的开证申请书； 3、列出开证申请所需材料的名称，备齐材料，向银行提交开证申请。
三、参考答案 开证申请书
IRREVOCABLE DOCUMENTARY CREDIT APPLICATION May.15, 2011 BANK OF CHINA, GUANGZHOU BRANCH Date: ?Issued by airmail ?With brief advice by teletransmission Credit No. ?Issued by express delivery ?Issued by teletransmission (which shall be Jul. 30, 2011, in UNITED STATES OF the operative instrument) Date and place of expiry AMERICA Applicant Beneficiary (Full name and address) GUANGZHOU YUZHOU IMPORT & EXPORT LUCKY INTERNATIONAL TRADE CORPORATION CORP. 333 BARRON BLVD. , NEW YORK, UNITED STATES 138 YUEHUA ROAD, GUANGZHOU, P.R. CHINA Advising Bank Amount USD570,000.00 SAY U.S. DOLLARS FIVE HUNDRED AND SEVENTY THOUSAND ONLY Credit available with Partial shipments Transhipment ANY BANK in UNITED STATES OF AMERICA ?allowed ?not ?allowed ?not By allowed allowed Loading on board/dispatch/taking in charge at/from ?sight payment ??negotiation NEW YORK, U.S.A ?deferred payment at thnot later than Jul. 15, 2011 against the documents detailed herein Guangzhou, For transportation to: ?and beneficiary's draft(s) for 100 % of invoice value China ?FOB ?CFR ?CIF at *** sight ?or other terms drawn on BANK OF CHINA, GUANGZHOU BRANCH Documents required: (marked with X) 1. (× ) Signed commercial invoice in 3 copies indicating L/C No. and Contract No. 2. (× ) Full set（3/3） of clean on board Bills of Lading made out to order and blank endorsed, marked \ ] to collect / [× ] prepaid [ ] showing freight amount\ applicant . 3. ( ) Airway bills/cargo receipt/copy of railway bills issued by showing “freight [ ] to collect/[ ] prepaid [ ] indicating freight amount\and consigned to____________________________. 4. (× ) Insurance Policy/Certificate in 3 copies for 110 % of the invoice value showing claims payable in China in currency of the draft, blank endorsed, covering all risks of CIC of PICC (1/1/1981) . 5. (× ) Packing List/Weight Memo in 3 copies indicating quantity, gross and weights of each package. 6. ( ) Certificate of Quantity/Weight in copies issued by __________________. 7. ( ) Certificate of Quality in copies issued by [ ] manufacturer/[ ] public recognized surveyor________________. 8. (× ) Certificate of Origin in 2 original(s) and copies issued by the competent authorities in U.S.A 9. (× ) Beneficiary's certified copy of fax / telex dispatched to the applicant within 1 days after shipment advising L/C No., name of vessel, date of shipment, name, quantity, weight and value of goods. Other documents, if any Description of goods: 2000 CARTONS OF MEN?S DENIM PANTS SHORT COLOR: BLUE FABRIC CONTENT: 100% COTTON AT USD 285/ CARTON CIF GUANGZHOU Additional instructions: 1. (× ) All banking charges outside the opening bank are for beneficiary's account. 2. (× ) Documents must be presented within 10 days after date of issuance of the transport documents but within the validity of this credit. 3. ( ) Third party as shipper is not acceptable, Short Form/Blank back B/L is not acceptable. 4. ( ) Both quantity and credit amount % more or less are allowed. 5. (× ) All documents must be sent to issuing bank by courier/speed post in one lot. ( ) Other terms, if any