国贸知识

Parties to L/C

Applicant 开证申请人

Issuing/Opening Bank 开证行 Beneficiary 受益人

Negotiating Bank 议付行 Advising Bank 通知行 Paying Bank 付款行 Reimbursing Bank 偿付行 Confirming Bank 保兑行

? Advising bank means the bank that advises the credit at the request of the issuing bank. ? 通知行意指应开证行要求通知信用证的银行。 Applicant means the party on whose request the credit is issued. 申请人意指发出开立信用证申请的一方。

Beneficiary means the party in whose favour a credit is issued. 受益人意指信用证中受益的一方。

Confirming bank means the bank that adds its confirmation to a credit upon the issuing bank’s authorization or request.

? 保兑行意指应开证行的授权或请求对信用证加具保兑的银行。

? Issuing bank means the bank that issues a credit at the request of an applicant or on its

own behalf.

? 开证行意指应申请人要求或代表其自身开立信用证的银行。 5. Characteristics of L/C

1.Opening Bank?s Primary liabilities for payment 开证行负首要付款责任；（银行信用） 2.Self-sufficient instrument（依据买卖合同，又独立于合同。） 信用证是一项自足文件；

3.Pure documentary transaction（银行凭单付款，不问货物） 信用证业务是纯粹的单据业务。

信用证是银行（issuing bank)根据申请人(applicant) /进口人的请求和指示向受益人（beneficiary）/出口人开立的载有一定金额，保证在一定期限内凭符合规定的单据付款的书面文件.

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Parties to L/C Applicant

Issuing/Opening Bank Beneficiary

Negotiating Bank Advising Bank Paying Bank Reimbursing Bank Confirming Bank

Function:

The letter of credit can solve the problem of two parties’ distrusting each other, it does have some weak points. All parties related to letter of credit only deal with documents, no with goods itself. So far as the documents” appear on their face” to be in accordance with the terms and conditions stipulated in the contract, bank will make payment to the holder of the L/C regardless of what the actual situation of the goods.

A L/C is a banker’s credit, is a self-sufficient instrument, Banks deal with pure document. 5. Characteristics of L/C

1.Opening Bank?s Primary liabilities for payment 2.Self-sufficient instrument

3.Pure documentary transaction

Applicant Beneficiary

(Exporter) 1.订立合同 (Importer) 2.申请开证

4. 通知受益人

7. 付款赎单 5. 交单议付

Issuing Bank 3. 开证 Advising Bank 6. 寄单索偿

Parties Possible to L/G

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Applicant 申请人 Beneficiary 受益人 Guarantor 担保人 Advising Bank 通知行 Confirming Bank 保兑行 Reissuing Bank 转开行

Counter Guarantor 反担保人

C1：

International trade is the exchange across national borders of goods, services, factors, and the impacts of this trade on domestic and global economics.

国际贸易是跨越国界的商品、劳务、要素的交换活动及这些活动对国内及全球经济的影响。 Features of International trade国际贸易的特征

1.First, labor mobility among countries is severely restricted because of government regulation and differences in such things as language, religion and social customs.劳动力这一生产要素因政府管制和不同国家的语言、宗教和社会习惯的不同，在不同国家之间严格限制流动。

2.Second, countries impose tariff and non-tariff barriers against imports. 国家对进口设置各种关税或非关税贸易壁垒。

1.According to the direction of the movement of commodity traded.

Export trade, import trade and transit trade 出口贸易、进口贸易和过境贸易 2. According to the forms of the goods

tangible trade and intangible trade有形贸易和无形贸易

3.From the settlement instrument involved, international trade can be classified into Barter trade and free-liquidation trade 易货贸易和自由结汇贸易 C2

Central thinking was the view that national wealth was reflected in a country?s holding of precious metals (gold and silver). According to the mercantilists, if a country could achieve a favorable trade balance, it would get payment in the form of gold and silver from the rest of the world, it would contribute to increased spending , domestic output and employment, so the government should regulate the trade, tariffs, quotas and other commercial policies. 主要观点：一国拥有的珍贵金属（黄金和白银）的多少反映一国的财务状况。重商主义者认为，如果一国能保持贸易顺差，该国就能够获得其他国家的黄金和白银，这些增加的财富能够用于提高本国消费和产出，促进就业，推动经济增长。所以一国政府应该对贸易进行管制，鼓励出口，利用税收、配额及其他政策限制进口。

Economic policies pursued by the Mercantilists重商主义者的政策主张

3.1 Governments controlled the use and exchange of precious metals (bullionism)金银本位主义, 拜金主义, 重金主义

3.2 Prohibitition of the export of gold, silver, and other precious metals by individuals, rulers let specie leave the country only out of necessity. 禁止黄金、白银和其他贵重金属的输出，国家仅在必要时才允许硬币的流出。

3.3 Individuals caught smuggling specie were subject to swift punishment, often death. ? 个人走私硬币被抓住者将受到严厉惩罚甚至被处死。

3.4 Governments gave exclusive trading rights for certain routes or areas to specific companies.

国家对指定公司在特定地区或特定航线上的贸易赋予贸易专营权。

3.5 Exports were subsidized and quotas and high tariffs were placed

on imports of consumption goods.

产品出口将获得补贴，消费品的进口将征收高额关税。

General trade system is a system which statistic figures are collected based on the country territory.总贸易额是以国境为标准进行统计的。

Special trade system is a system under which statistic figures are collected based on the customs territory.专门贸易额是以关境为标准进行统计的。 C3

A tariff is simply a tax, or duty, levied on a commodity when it crosses the boundary of a customs area.

关税(Customs Duties; Tariff)

是一国政府从本国的经济利益出发，依据本国的海关法和海关税则，由政府所设置的海关向其进出口商对通过其关境的进出口商品所征收的税收。又被称为关税壁垒（tariff barriers）

3.1.1 Specific Tariff 从量税

A specific tariff means that the customs imposes a fix amount of money per physical unit of the goods imported.

是以进口货物的重量、数量、长度、容量和面积等计量单位为标准计征的关税。 从量计征的计算公式为：

应纳税额＝货物数量×单位税额） 从量税额＝每单位从量税×商品数量 采用从量税计征关税特点：

（1）simple procedures手续简便。 （2）税负并不合理。

Levy a higher burden on goods that has a lower price. （3）不能随价格变动作出调整。

A main disadvantage of a specific tariff is that the degree of protection it affords domestic producers varies inversely with changes in import prices.

3.1.2 Ad valorem Tariff 从价税

An ad valorem tariff, much like a sales tax, means that the customs assesses the duty by a fixed percentage of the total value of the importing goods.

是以货物价格作为征收标准的关税。从价税的税率表现为货物价格的百分值。 从价计征的计算公式为：

应纳税额＝完税价格×关税税率） 从价税额＝商品总值×从价税率 3.1.3 Compound tariff

A compound duty means that the customs places both a specific duty and an ad valorem duty on one shipment of imports.

是在税则的同一税目中订有从量税和从价税两种税率，征税时混合使用两种税率计征,以两种税额之和作为该种商品的关税税额。 混合税额＝从量税额＋从价税额