6、减免税进口设备(投资总额外) (1)报关单主要栏目填写规律
报关单栏目 贸易方式 征免性质 备案号 运输方式 经营单位/收货单位 起运国 用途 备注 原产国 征免 投资总额外进口 一般贸易 0110 自有资金 799 征免税证明编号 进境实际运输方式 设备进口企业 实际起运国 企业自用 设备实际原产国 全免
(2)案例6:减免税进口设备(投资总额外)
请根据所提供的资料,按照《报关单填制规范》的要求,在报关单相对应的栏目选项中,选出最合适的答案。
资料1
大连星海工业有限公司(2102947799)在投资总额外使用自有资金进口全伺服绑扎机一台,货物由大连金海国际贸易有限公司(2102913254)代理进口。绑扎机随其他设备同批进口后,企业持征免税证明和自动进口许可证单独向海关申报。保险费率3‰。绑扎机征免税证明编号:Z08055070608。
资料2:
COMMERCIAL INVOICE For Account of Dalian Jinhai International Trade Co., Ltd. NO.256 Binhai Street Da Lian , China. Transportation Shipper per: CSCL LE HAVRE V. 514W Form: Yokohama, Japan Case No. Item 1-1 1-2 2-2 On or about: May 29,2009 To: Dalian, China Invoice No. TS25344 Country of origin Japan Remarks Contract No. WE1264ZY5467 Our ref. No. 1675464 L/C No.54672818468464 Terms 90% of total invoice value shall be paid at sight and the remainder 10% of total invoice value shall be paid at sight against the acceptance stamped and signed by two parties Unit JPY13,200,000 JPY13,600,000 JPY2,200,000 Total: Q′ty 1 set 1 set 2 set 4 set Amount JPY13,200,000 JPY13,600,000 JPY 4,400,000 JPY31,200,000 Date May 14,2009 Country of destination China Description of Goods Forming machine SM-MW600(印染机) Double coil end lacing machine LAW-2TS (全伺服绑扎机) Battering machine SU-BRE514(挂浆机) C&F Dalian MARKS: DALIAN C/NO. 1-4 MADE IN JAPAN Origin: Japan Four wooden case only SUN PLANT INDUSTRY CO., LTD