+ T sut ngoi t xut khu: L lng ni t b ra thu c mt n v ngoi t T sut ngoi t xut khu: XE = FE: S ngoi t thu c t xut

t khu LE: S ni t phi b ra xut khu + T sut ngoi t nhp khu: L lng ni t thu c khi b ra mt n v ngoi t nhp khu T sut ngoi t nhp khu: XI =

LI : Lng ni t thu c khi bn hng ha trn th trng trong nc FI : S ngoi t b ra nhp khu BI TP P DNG : T sut ngoi t V d 1: xut khu mt hng A gi FOB cng Hi phng l 500 USD/MT -Chi ph thu mua v bao b 1 tn hng: 1.700.000 VND -Chi ph vn ti v bc hng ln tu: 300.000 VND Cng: 2.000.000 VND -Thu XK: 5% x 2.000.000 = 100.000 VND Cng: 2.100.000 VND -Trch qu d phng 3% x 2.100.000 = 63.000 VND Cng: 2.163.000 VND -Thu VAT ca doanh thu: 216.300 VND Cng: 2.379.300 VND -Li ngn hng (1,1%/thng) 1,1% x 3 thng x 2.379.300 = 78.516 VND Cng ton b: 2.457.816 VND T sut ngoi t XK mt hng A: 500 USD/ 2.457.816 VND = 1 USD/ 4.915,632 VND V d 2: NK mt hng M gi CIF cng Hi Phng 1.600 USD/tn, gi bun bn trong nc 2.208.800 VND/tn. -Gi nhp khu theo iu kin FOB: 1.600 USD -Thu NK 10%: 160 USD Cng: 1.760 USD -Li nh mc 15% x 1.760 = 264 USD -Li vay ngn hng 8,5%/nm: (8,5% /12)x 3 thng x 1.760 = 37,4 USD Thu VAT: 10% x 1.760 = 176 USD Cng ton b: 2.237,4 USD T sut ngoi t nhp khu mt hng M l: 2.208.800 VND/ 2.237,4 = 9872,2 VND/1 USD V d 3: Cng ty A d nh XK c ph vi gi thu mua 12.000.000 ng/tn; chi ph XK 1.200.000 ng/tn. Thu XK 3% theo gi FOB cng VN, trch qu h tr XK 3% trn doanh thu XK. Li sut NH (li sut n) 2,5%/nm, chu k kinh doanh l 3 thng. Tnh t sut ngoi t XK bit gi FOB cng VN l 1500 USD/tn. Cng ty X d nh nhp khu mt hng M gi CIF cng Ct Li 1500 USD/tn. Gi bn bun ni a 21.000 VND/kg. Thu NK 10%, chu k kinh doanh 2 thng, li sut ngn hng 2%/thng cho vay ngoi t. Li nhun nh mc l 6%, VAT 10%. Tnh t sut ngoi t NK mt hng M.

CC PHNG PHP KIM TRA V TNH GI HNG XUT NHP KHU 1. Quy dn v cng mt iu kin c s giao hng Gi C l tin hng I l ph bo him F l c-c ph vn chuyn R l t l ph bo him ( rate of fremium) P l t l li -c tnh (imaginary profit) Nu cn bit gi FOB trong khi c gi CIF FOB = CIF I F = CIF R(CIF+pCIF) F => FOB = CIF R*CIF (1 + p) F Thng th-ng, p=10%, mc li -c tnh ny c th tho thun gia ng-i mua bo him & ng-i bo him trong hp ng nh-ng ng-i ta th-ng ly l 10% v ng-i ta d tnh trung bnh mt l hng c li l 10%. Nu cn bit gi CIF ta c th tnh nh sau: CIF = C + I + F= C + R*CIF(1+p)+ F CIF R*CIF (1+p) = C+ F CIF = (C+ F)/(1 R(1+p)) CIF = = Bi tp p dng: V du: mot n at hang gao vi gia: 250 USD/tan, CIF Hong Kong. Doanh nghiep muon chuyen sang ieu kien FOB, tnh gia FOB cua n hang biet: cc ph Thanh pho Ho Ch Minh Hong Kong 20 USD/tan, suat ph bao hiem 0,25%. + Quy dn v cng mt iu kin c s giao hng Gi FOB l 500 USD/tn, cc ph l 10 USD/tn, sut ph bo him l 0,02. Tnh gi CIF cng n? Gi CIF l 150 USD/tn, cc ph 10 USD/tn, sut ph bo him l 0,03. Tnh gi FOB cng i? Gi CFR l 1000 USD/tn, cc ph 100 USD/tn, sut ph BH 0,02; li c tnh l 10%. Tnh gi CIF cng i? 2. Quy dn v cng mt iu kin tn dng - Thi hn tn dng trung bnh: l khong thi gian m trong ton b s tin vay c s dng

t1 x1 + t2 x2 ++ ti xi
T= T: thi hn tn dng trung bnh xi: s tin phi tr ln th i ti: thi gian tr tin ca ln th i + Quy dn v cng mt iu kin tn dng - Gi hng thanh ton ngay (PCOD) vi gi hng c tn dng (mua bn chu Pcr) PCOD = Pcr (1 )

x1 + x2 + + xi

T: thi hn tn dng trung bnh r: li sut ngn hng tnh theo nm Note: L/C tr ngay Chit khu BCT L/C tr chm Chit khu hi phiu. Vd:L/C tr chm tr gi 1.200.000 USD - Ngy k B/L : 1/10/2011 - Ngy k B/L : 1/10/2011

Thi hn thanh ton: 30 ngy sau ngy giao hng Ngy 4/10/2011 chit khu hi phiu. K0 = Kn (1 a%* )

n: s ngy tnh ( t ngy Chit khu B/E ngy hi phiu c thanh ton) a: L/S chit ton. K0 = 1.200.000 ( 1- 18%* )= Chit khu BCT: ( ch p dng cho L/C tr ngay) thc cht l vic cp tn dng ngn hn cho ngi bn trong Ngi bn chuyn quyn s hu BCT cha c thanh ton cho ngn hng ly 1 s tin ng trc nh hn tr gi ca BCT. Bi tp p dng: Bi tp 1: Cng ty X ca VN nhn c hai th hi hng cho 500 tn sn lt Hi hng 1: gi 140 USD/tn FOB cng Si Gn Incoterms 2000, tr tin 60% mt thng sau khi giao hng v 20% tm thng sau khi giao hng, phn cn li mi hai thng sau khi giao hng. Hi hng 2: gi 160 USD/tn CIF Singapore Incoterms 2000, tr tin 30% hai thng sau khi giao hng, 30% su thng sau khi giao hng v 40% mi thng sau khi giao hng. Bit cc ph SG Singapore 20 USD/tn, sut ph bo him l 0,25%, li sut ngn hng 6%/nm. Hy tnh ton chn mt trong hai th hi hng trn 3. Quy dn gi v mt thi gian Gi gi hin nay (gi cn bit) l P1, gi thi k gc l P0, I1 l ch s gi hin nay v I0 l ch s gi thi k gc.

P1 = P0

V du 1: DN nhan c chao hang gia 1200 USD/cai xe may.?at hay re. Biet nam ngoai DN mua vi gia 1050 USD. Ch so gia 2004 so vi 2003 tang 10%. V d 2: Doanh nghip nhn c n cho hng gi mt xe my l 1200 USD. Bit nm ngoi doanh nghip mua vi gi 1050 USD mt xe my, ch s gi nm 2009 so vi nm 2008 tng 10%. Gi ny t hay r?