第四章商业发票

《第四章商业发票》由会员分享，可在线阅读，更多相关《第四章商业发票（24页珍藏版）》请在装配图网上搜索。

1、第四章第四章 商业发票商业发票11 1、是交易的合法证明文件、是交易的合法证明文件（收货、记账）2 2、是买卖双方办理报关、纳税的计算依据、是买卖双方办理报关、纳税的计算依据3 3、在信用证不要求提供汇票的情况，发票代、在信用证不要求提供汇票的情况，发票代替汇票作为付款依据替汇票作为付款依据4 4、是出口方缮制其他出口单据的依据、是出口方缮制其他出口单据的依据一、商业发票的作用2发票的种类发票的种类l商业发票(COMMERCIAL INVOICE)l海关发票(CUSTOMS INVOICE)l领事发票(CONSULAR INVOICE)l厂商发票(MANUFACTURERS INVOICE）l

2、形式发票(PROFORMA INVOICE)3各国使用海关发票的名称1 1、美国：、美国：Special Custom InvoiceSpecial Custom InvoicelForm 5515 Form 5515 用于服装等一般货物用于服装等一般货物lForm 5519 Form 5519 用于纺织品用于纺织品(Textile Export(Textile Export License/Commercial Invoice)License/Commercial Invoice)lForm 5523 Form 5523 用于鞋类用于鞋类 (Invoice details for(Invoi

3、ce details for footwear)footwear)lForm 5520 Form 5520 用于钢材用于钢材 (Special Summary(Special Summary Steel Invoice-SSSI)Steel Invoice-SSSI)4各国使用海关发票的名称2 2、加拿大：、加拿大：Canada Customs Invoice(1985/1/1)Canada Customs Invoice(1985/1/1)3 3、澳大利亚、澳大利亚:Appendix B:Appendix B。有些来证已不要求出具。有些来证已不要求出具海关发票，而是在商业发票内加海关发票，而

4、是在商业发票内加“发展中国家声发展中国家声明明”。4 4、新西兰：、新西兰：FORM 59A“Certificate of origin FORM 59A“Certificate of origin for Exports to New Zealand”for Exports to New Zealand”。5商业发票样单6四、商业发票的内容1、首文：发票名称、号码、出票日期、信用证或合同号码、收货人或抬头人，运输工具和运输线路。2、文本：唛头、货物描述、单价与总金额3、结尾：许可证号、汇票出票条款、信用证要求在发票上证明或声明的其他内容、发票制作人签章等。7四、商业发票的填制方法1、出口商名

5、称及地址：信用证中一般表示为“BENEFICIARY：”。通常出口商名称及地址都已事先印好。2、发票名称：商业发票上应明确标明“INVOICE”（发票）或“COMMERCIAL INVOICE”（商业发票）字样。3、发票抬头（TO：）：除信用证有其他要求之外，发票抬头一般缮制为开证申请人（APPLICANT）。信用证中一般表示为“FOR ACCOUNT OF”或“TO THE ORDER OF”中“”部分。84、发票号码（INVOICE NO.）：发票号码一般由出口商按统一规律自定。5、发票日期（INVOICE DATE）：发票签发日期最好不要晚于提单的出具日期。6、合同及信用证号码（S/C

6、NO.，L/C NO.）：根据实际填写7、装运港和目的港：一般只简单地表明运输路线及运输方式，如FROM TO BY SEA/AIR。98、唛头（SHIPPING MARKS）：一般由卖方自行设计，但若合同或信用证规定了唛头，则须按规定。若无唛头，应注明N/M9、货物描述（DESCRIPTION）：必须与信用证中的货物描述（DESCRIPTION OF GOODS）完全一致，必要时要照信用证原样打印，不得随意减少内容，否则有可能被银行视为不符点。10、数量（QUANTITY）：按合同标明装运货物数量，必须标明数量单位如PIECE、SET、KG或METER等。10例例1：VERTICAL SCR

7、EW CONVEYOR AND HORIZONTAL VERTICAL SCREW CONVEYOR AND HORIZONTAL SCREW CONVEYORSCREW CONVEYOR4 SETS4 SETS上述货由两部分构成上述货由两部分构成,发票上写为发票上写为:VERTICAL SCREW CONVEYORVERTICAL SCREW CONVEYOR4 SETS;4 SETS;HORIZONTAL SCREW CONVEYORHORIZONTAL SCREW CONVEYOR4 SETS 4 SETS 例例2：P40导入思考导入思考1111、单价（UNIT PRICE）、总价（AM

8、OUNT）：对应不同货物标明相应单价，注意货币单位及数量单位。总价即实际发货金额，应与信用证规定一致，同时还应注明贸易术语12、签字盖章：若信用证要求SIGNED INVOICE，就要求出口商签字或加盖图章。否则按UCP600的规定，发票可不需签章。12课堂练习：阅读以下发票，找出内容：课堂练习：阅读以下发票，找出内容：1 1、出口商名称、出口商名称 2 2、抬头人、抬头人 3 3、发票号码、发票号码 4 4、发票日期、发票日期 5 5、合同号码、合同号码 6 6、装运港、装运港 7 7、目的港、目的港 8 8、运输方式、运输方式 9 9、货物描述、货物描述 1010、价格术语、价格术语 11

9、11、商品单价、商品单价 1212、总值、总值 1313、唛头、唛头13江苏和泰股份有限公司JIANGSU HOTIY CORPOARATIONHOTIY BUILDING,50 ZHONGSHAN.,NANJING,CHINACOMMERCIALINVOICETO:NO:DATE:S/CNO.:L/CNO.:FROMTOBYMARKS&NO.SDESCRIPTIONQUANTITLESUNITPRICEAMOUNTTOTAL:JYSKCHANALEFSILKA/SBRIGHTBULIDING14,SKOVSGERDDK-9990BROVET.DENMARKA2400A/9804102103H

10、L21401202-612-1068SHANGHAICOPENHANGENJYSKCOPENHAGENA24001/981-7XMASDECORATIONS2-A152612-A15261-12-A15261-2250BOXES40BOXES23BOXESUSD4.15/BOXUSD6.45/BOXUSD6.45/BOXUSD1,037.50USD258.00USD148.35313BOXESUSD1,443.85SAYUSDOLLARSONETHOUSANDFOURHUNDEREDANDFORTYTHREEPOINTEIGHTFIVEONLYCIFCOPENHAGEN江苏和泰股份有限公司江苏

11、和泰股份有限公司JIANGSUHOTIYCORPOARATION马马里里MALISEA14湖北工艺进出口公司HUBEI ARTS AND CRAFTS IMP.&EXP.COMPANY 301 YANJIANG ROAD,WUHAN,CHINACOMMERCIALINVOICETO:NO:DATE:S/CNO.:L/CNO.:FROMTOBYMARKS&NO.SDESCRIPTIONQUANTITLESUNITPRICEAMOUNTTOTAL:湖北工艺进出口公司HUBEI ARTS AND CRAFTS IMP.&EXP.COMPANY广银芳广银芳GUANGYF15TO:NO:DATE:S/C

12、NO.:L/CNO.:ISSUEDBYFROMTOBYMARKS&NO.SDESCRIPTIONQUANTITLESUNITPRICEAMOUNTTOTAL:INTERNATIONALTRADINGCO.P.O.BOX88,HONGKONGA2400A/980407018899HH899WUHANHONGKONGN/M“LIGHT”SLIPPERASPERS/C8899DATED17APRIL,2004MODELDO27SIZE36-40MODELDO02SIZE30-3524000PAIRS24000PAIRSUSD0.545/PAIRUSD0.545/PAIRUSD13080.00USD1

13、3080.0048000PAIRSUSD26,160.00SAYUSDOLLARSTWENTYSIXTHOUSANDONEHUNDREDANDSIXTYONLYCFRHONGKONGSEAWE HEREBY CERTIFY THAT THE GOODS EXPORTED ARE OF CHINESE ORIGIN.WE HEREBY CERTIFY THAT“MADE IN CHINA”HAS BEEN STICKED ON EACH PAIR.THEHONGKONGANDSHANGHAIBANKINGCORPORATIONLIMITED16GUANGDONGHUALIANTRADINGCOR

14、PORATION60HUHAIROAD,GUANGZHOU,CHINAINVOICETOMESSRS.:EENCO.,VANCOUVER,CANADAINVOICENO.:SHEOt/7203DATE:JAN.28,2002L/CNO.:044/307587P.O.NO.:FAB10-20030087/01-02SHIPPEDFROMGUANGZHOUTOVANCOUVERVIAHONGKONGMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNTGOLDTRONGARMENTSSDNBHDCIFVancouverPONO.FAB10-20030087/01-

15、02COLOR:INDIGOR/NO.:1-4,6-362,920YARDSUSD1.80/YARDUSD5,256.00100PCTCOTTONDENIM-80Z-ROPEDYEDINDIGO(CT-121)DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN3-4PCT8250/14Sx14S-WIDTH:58/59ASPERPURCHASEORDERNO.FAB10-20030087/01-02CIFVancouverTOTAL:USDOLLARSFIVETHOUSANDTWOHUNDREDFIFTYSIXONLY.GUANGDONGHUALIANTRAD

16、INGCORPORATION60HUHAIROAD,GUANGZHOU,CHINA(受益人签章受益人签章)171 1、发票总金额要用英文大写，金额小数点、发票总金额要用英文大写，金额小数点后面的数字有三种表示法后面的数字有三种表示法例：例：US$100.23US$100.23lSAY US DOLLARS ONE HUNDRED AND SAY US DOLLARS ONE HUNDRED AND CENTS TWENTY-THREE ONLY CENTS TWENTY-THREE ONLY lSAY US DOLLARS ONE HUNDRED POINT SAY US DOLLARS ON

17、E HUNDRED POINT TWENTY-THREE ONLYTWENTY-THREE ONLYlSAY US DOLLARS ONE HUNDREDSAY US DOLLARS ONE HUNDRED，23/100 23/100 ONLYONLY2 2、信用证中有文字错误时：、信用证中有文字错误时：POWER(POWDER)POWER(POWDER)181 1、COMMERCIAL INVOICE IN TRIPLICATE THAT COMMERCIAL INVOICE IN TRIPLICATE THAT THE GOODS HEREIN ARE IN ACCORDANCE WITH

18、 THE GOODS HEREIN ARE IN ACCORDANCE WITH THOSE SPECIFIED IN THE S/C NO.3456.THOSE SPECIFIED IN THE S/C NO.3456.如何制作？如何制作？商业发票一式三份，然后在发票上注明：商业发票一式三份，然后在发票上注明：“WE WE CERTIFY THAT THE GOODS HEREIN ARE IN CERTIFY THAT THE GOODS HEREIN ARE IN ACCORDANCE WITH THOSE SPECIFIED IN THE ACCORDANCE WITH THOSE S

19、PECIFIED IN THE S/C NO.3456S/C NO.3456”信用证中对发票的要求举例信用证中对发票的要求举例192 2、SIGNED COMMERCIAL INVOICE IN 3 COPIES SIGNED COMMERCIAL INVOICE IN 3 COPIES SHOWING SEPARATELY F.O.B.VALUE,FREIGHT SHOWING SEPARATELY F.O.B.VALUE,FREIGHT CHARGE,INSURANCE PREMIUM,C.I.F.VALUE CHARGE,INSURANCE PREMIUM,C.I.F.VALUE AND

20、 COUNTRY OF ORIGIN.AND COUNTRY OF ORIGIN.l合同规定按合同规定按CIFCIF价成交，已知价成交，已知CIFCIF价为价为USD17,200,USD17,200,运费运费USD2,528USD2,528，保险费为，保险费为3%3%，如如何填制发票？何填制发票？TOTAL FOB VALUE USD14,156.00 TOTAL FOB VALUE USD14,156.00 FREIGHT USD2,528.00 FREIGHT USD2,528.00 INSURACE USD516.00 INSURACE USD516.00TOTAL CIF VALUE

21、USD17,200.00TOTAL CIF VALUE USD17,200.00WE CERTIFY THAT THE ABOVE GOODS ARE OF WE CERTIFY THAT THE ABOVE GOODS ARE OF CHINESE ORIGIN.CHINESE ORIGIN.(certifying/evidencing/specifying/declaration of)203、beneficiary must certify on the invoicehave been sent to the accountee.l受益人须在发票上证明，已将寄交开证人4 4、benef

22、iciarys original signed commercial beneficiarys original signed commercial invoices at least in 8 copies issued in invoices at least in 8 copies issued in the name of the buyer indicating the the name of the buyer indicating the merchandise,country of origin and any merchandise,country of origin and

23、 any other relevant information.other relevant information.l以买方的名义开具、注明商品名称、原产国及以买方的名义开具、注明商品名称、原产国及其他有关资料，并经签署的受益人的商业发票其他有关资料，并经签署的受益人的商业发票正本至少一式八份正本至少一式八份 21部分国家对发票的特殊规定部分国家对发票的特殊规定 见见P46P461.1.智利：发票内要注明运费、保险费和智利：发票内要注明运费、保险费和FOBFOB价值。价值。2.2.墨西哥、巴拿马：墨西哥、巴拿马：一般发票要求领事签证，一般发票要求领事签证，可由贸促会代签，并注明：可由贸促会代

24、签，并注明：“THERETHEREISIS NONOMEXICANMEXICANCONSULARCONSULARHERE”HERE”（本地无墨西哥（本地无墨西哥领事），在北京可由墨西哥驻华使馆签：领事），在北京可由墨西哥驻华使馆签：“此地无巴拿马领事此地无巴拿马领事”。3.3.科威特：科威特：发票内要注明制造厂商名称和船名，发票内要注明制造厂商名称和船名，并注明毛、净重并以千克表示。并注明毛、净重并以千克表示。4.4.巴林：巴林：发票内应加注货物原产地证明，并且发票内应加注货物原产地证明，并且手签。手签。225.5.澳大利亚：发票内应加发展中国家声明，可享澳大利亚：发票内应加发展中国家声明，可

25、享受优惠关税待遇。声明文句：受优惠关税待遇。声明文句：DEVELOPINGDEVELOPINGCOUNTRYCOUNTRYDECLARATIONDECLARATIONTHATTHATTHETHEFIFINALNALPROCESSPROCESSOFOFMANUFACTUREMANUFACTUREOFOFTHETHEFOODSFOODSFORFORWHICHWHICHSPECIALSPECIALRATESRATESAREARECLAIMEDCLAIMEDHASHASBEENBEENP PERFORMEDERFORMEDININCHINACHINAANDANDTHATTHATNOTNOTLESSLE

26、SSTHANTHANONONE EHALFHALFOFOFTHETHEFACTORYFACTORYORORWORKSWORKSCOSTCOSTOFOFTHETHEG GOODSOODSISISREPRESENTEDREPRESENTEDBYBYTHETHEVALUEVALUEOFOFTHETHELABLABOUROURORORMATERIALSMATERIALSOROROFOFLABORLABORANDANDMATERIALSMATERIALSOFOFCHINACHINAANDANDAUSTRALIA”.AUSTRALIA”.236.6.黎巴嫩：发票应加证实其真实性的词句如：黎巴嫩：发票应加证

27、实其真实性的词句如：WE WE HEREBY CERTIFY THAT THIS INVOICE IS HEREBY CERTIFY THAT THIS INVOICE IS AUTHENTIC,AUTHENTIC,THAT IT IS THE ONLY ONE ISSUED THAT IT IS THE ONLY ONE ISSUED BY US FOR THE GOODS HEREIN,BY US FOR THE GOODS HEREIN,THAT THE THAT THE VALUE AND PRICE OF THE GOODS ARE CORRECT VALUE AND PRICE OF THE GOODS ARE CORRECT WITHOUT ANY DEDUCTION OF PAYMENT IN WITHOUT ANY DEDUCTION OF PAYMENT IN ADVANCE AND ITS ORIGIN IS EXCLUSIVELY ADVANCE AND ITS ORIGIN IS EXCLUSIVELY CHINA.CHINA.7.7.阿拉伯地区：一般都要求发票注明货物原产地，阿拉伯地区：一般都要求发票注明货物原产地，并由贸促会签证，或者由贸促会出具产地证书。并由贸促会签证，或者由贸促会出具产地证书。24