{"id":7352,"date":"2026-05-19T10:23:58","date_gmt":"2026-05-19T03:23:58","guid":{"rendered":"https:\/\/vinaopen.com\/blog\/?p=7352"},"modified":"2026-05-20T21:32:10","modified_gmt":"2026-05-20T14:32:10","slug":"%e5%87%ba%e5%8f%a3%e8%b4%b9%e7%94%a8%e6%9c%89%e5%93%aa%e4%ba%9b%ef%bc%9f%e5%ae%8c%e6%95%b4%e5%87%ba%e5%8f%a3%e6%88%90%e6%9c%ac%e8%ae%a1%e7%ae%97%e6%8c%87%e5%8d%97","status":"publish","type":"post","link":"https:\/\/vinaopen.com\/blog\/zh-hant\/%e5%87%ba%e5%8f%a3%e8%b4%b9%e7%94%a8%e6%9c%89%e5%93%aa%e4%ba%9b%ef%bc%9f%e5%ae%8c%e6%95%b4%e5%87%ba%e5%8f%a3%e6%88%90%e6%9c%ac%e8%ae%a1%e7%ae%97%e6%8c%87%e5%8d%97\/","title":{"rendered":"\u51fa\u53e3\u8d39\u7528\u6709\u54ea\u4e9b\uff1f\u5b8c\u6574\u51fa\u53e3\u6210\u672c\u8ba1\u7b97\u6307\u5357"},"content":{"rendered":"<p>\u5f53\u4f01\u4e1a\u5f00\u59cb\u5c06\u5546\u54c1\u51fa\u53e3\u5230\u56fd\u9645\u5e02\u573a\u65f6\uff0c\u5f88\u591a\u4f01\u4e1a\u901a\u5e38\u4f1a\u9047\u5230\u4e00\u4e2a\u95ee\u9898\uff1a\u96be\u4ee5\u51c6\u786e\u786e\u5b9a\u4e00\u6279\u51fa\u53e3\u8d27\u7269\u7684\u5b9e\u9645\u603b\u6210\u672c\u3002\u6e05\u695a\u4e86\u89e3\u51fa\u53e3\u6210\u672c\u5305\u542b\u54ea\u4e9b\u9879\u76ee\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u4e3b\u52a8\u8ba1\u7b97\u9500\u552e\u4ef7\u683c\u548c\u5229\u6da6\uff0c\u8fd8\u80fd\u964d\u4f4e\u98ce\u9669\u5e76\u66f4\u9ad8\u6548\u5730\u4f18\u5316\u8fd0\u8425\u3002\u672c\u6587\u4e2d\uff0cVina Open \u5c06\u5e2e\u52a9\u4f01\u4e1a\u5168\u9762\u68b3\u7406\u51fa\u53e3\u8d27\u7269\u8fc7\u7a0b\u4e2d\u5e38\u89c1\u7684\u5404\u9879\u8d39\u7528\u3002<\/p>\n<h2>\u51fa\u53e3\u4e2d\u7684\u91cd\u8981\u6210\u672c\u7c7b\u522b<\/h2>\n<p>\u5728\u51fa\u53e3\u4e1a\u52a1\u4e2d\uff0c\u4e00\u7b14\u8ba2\u5355\u7684\u603b\u6210\u672c\u4e0d\u4ec5\u5305\u62ec\u4ea7\u54c1\u751f\u4ea7\u4ef7\u503c\uff0c\u8fd8\u4f1a\u4ea7\u751f\u4e0e\u7269\u6d41\u3001\u6d77\u5173\u624b\u7eed\u3001\u5355\u8bc1\u3001\u56fd\u9645\u652f\u4ed8\u4ee5\u53ca\u98ce\u9669\u7ba1\u7406\u76f8\u5173\u7684\u591a\u9879\u8d39\u7528\u3002<\/p>\n<ul>\n<li>\u751f\u4ea7\u6210\u672c\uff1a\u6784\u6210\u51fa\u53e3\u4ea7\u54c1\u4ef7\u503c\u7684\u57fa\u7840\u6210\u672c\u3002<\/li>\n<li>\u7269\u6d41\u6210\u672c\uff1a\u901a\u5e38\u5728\u51fa\u53e3\u603b\u6210\u672c\u4e2d\u5360\u6bd4\u8f83\u9ad8\uff0c\u5c24\u5176\u662f\u5bf9\u4e8e\u67d0\u4e9b\u5546\u54c1\u800c\u8a00\u3002<\/li>\n<li>\u7a0e\u52a1\u4e0e\u6d77\u5173\u6210\u672c\uff1a\u4f01\u4e1a\u51fa\u53e3\u8d27\u7269\u65f6\uff0c\u9700\u8981\u8003\u8651\u4e0e\u6d77\u5173\u624b\u7eed\u53ca\u7a0e\u52a1\u653f\u7b56\u76f8\u5173\u7684\u8d39\u7528\u3002<\/li>\n<li>\u5355\u8bc1\u6210\u672c\uff1a\u56fd\u9645\u51fa\u53e3\u8981\u6c42\u4f01\u4e1a\u51c6\u5907\u591a\u79cd\u4e0d\u540c\u7c7b\u578b\u7684\u6587\u4ef6\u3002<\/li>\n<li>\u56fd\u9645\u652f\u4ed8\u6210\u672c\uff1a\u5728\u56fd\u9645\u8d38\u6613\u4e2d\uff0c\u4f01\u4e1a\u901a\u5e38\u4f1a\u4ea7\u751f\u4e0e\u94f6\u884c\u53ca\u5916\u8d38\u652f\u4ed8\u76f8\u5173\u7684\u8d39\u7528\u3002<\/li>\n<li>\u4fdd\u9669\u4e0e\u98ce\u9669\u6210\u672c\uff1a\u56fd\u9645\u51fa\u53e3\u4e2d\u7684\u8d27\u7269\u9700\u7ecf\u8fc7\u957f\u65f6\u95f4\u8fd0\u8f93\u548c\u591a\u6b21\u4e2d\u8f6c\uff0c\u56e0\u6b64\u59cb\u7ec8\u5b58\u5728\u4e00\u5b9a\u98ce\u9669\u3002<\/li>\n<\/ul>\n<h2>\u4e0e\u51fa\u53e3\u8d27\u7269\u76f8\u5173\u7684\u7a0e\u79cd<\/h2>\n<p>\u5728\u51fa\u53e3\u4e1a\u52a1\u4e2d\uff0c\u9664\u4e86\u7269\u6d41\u548c\u8fd0\u8425\u6210\u672c\u5916\uff0c\u4f01\u4e1a\u8fd8\u9700\u8981\u6e05\u695a\u4e86\u89e3\u76f8\u5173\u7a0e\u8d39\u3002<\/p>\n<h3>\u51fa\u53e3\u4e2d\u5e38\u89c1\u7684\u7a0e\u8d39<\/h3>\n<p>\u6839\u636e\u5546\u54c1\u79cd\u7c7b\u53ca\u51fa\u53e3\u5e02\u573a\u4e0d\u540c\uff0c\u4f01\u4e1a\u53ef\u80fd\u4f1a\u4ea7\u751f\u4ee5\u4e0b\u7a0e\u8d39\uff1a<\/p>\n<ul>\n<li>\u51fa\u53e3\u7a0e\uff1a\u51fa\u53e3\u7a0e\u662f\u9488\u5bf9\u90e8\u5206\u51fa\u53e3\u5546\u54c1\u5f81\u6536\u7684\u7a0e\u79cd\u3002<\/li>\n<li>\u589e\u503c\u7a0e\uff08VAT\uff09\uff1a\u51fa\u53e3\u8d27\u7269\u901a\u5e38\u9002\u7528 0% \u589e\u503c\u7a0e\u7a0e\u7387\uff0c\u524d\u63d0\u662f\u4f01\u4e1a\u6ee1\u8db3\u76f8\u5173\u6cd5\u89c4\u8981\u6c42\u3002<\/li>\n<li>\u6d77\u5173\u8d39\u7528\u4e0e\u670d\u52a1\u8d39<\/li>\n<li>\u4e13\u4e1a\u68c0\u9a8c\u8d39\u7528<\/li>\n<li>\u51fa\u53e3\u5355\u8bc1\u7b7e\u53d1\u8d39\u7528<\/li>\n<\/ul>\n<h3>\u4eab\u53d7\u514d\u7a0e\u6216\u7a0e\u6536\u4f18\u60e0\u7684\u51fa\u53e3\u5546\u54c1<\/h3>\n<p>\u76ee\u524d\uff0c\u8d8a\u5357\u5df2\u53c2\u4e0e\u591a\u9879\u81ea\u7531\u8d38\u6613\u534f\u5b9a\uff08FTA\uff09\uff0c\u4e3a\u4f01\u4e1a\u5728\u591a\u4e2a\u56fd\u9645\u5e02\u573a\u4eab\u53d7\u7a0e\u6536\u4f18\u60e0\u521b\u9020\u4e86\u6761\u4ef6\u3002<\/p>\n<ul>\n<li>\u9002\u7528 0% \u51fa\u53e3\u7a0e\u7387\u7684\u5546\u54c1\uff1a\u76ee\u524d\u5927\u90e8\u5206\u51fa\u53e3\u5546\u54c1\u9002\u7528 0% \u51fa\u53e3\u7a0e\u548c 0% VAT \u7a0e\u7387\uff08\u7b26\u5408\u89c4\u5b9a\u6761\u4ef6\u4e0b\uff09\u3002<\/li>\n<li>\u901a\u8fc7\u539f\u4ea7\u5730\u8bc1\u4e66\uff08C\/O\uff09\u4eab\u53d7\u8fdb\u53e3\u56fd\u5173\u7a0e\u4f18\u60e0\uff1a\u62e5\u6709\u7b26\u5408\u8981\u6c42\u7684 C\/O \u540e\uff0c\u8d8a\u5357\u5546\u54c1\u53ef\u83b7\u5f97\uff1a\n<ul>\n<li>\u964d\u4f4e\u8fdb\u53e3\u7a0e<\/li>\n<li>\u514d\u8fdb\u53e3\u7a0e<\/li>\n<li>\u4eab\u53d7\u8d38\u6613\u4f18\u60e0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>\u51fa\u53e3\u8d27\u503c\u3001\u6c47\u7387\u4e0e\u51fa\u53e3\u7a0e\u7684\u8ba1\u7b97\u65b9\u5f0f<\/h2>\n<p>\u5728\u51fa\u53e3\u4e1a\u52a1\u4e2d\uff0c\u6b63\u786e\u786e\u5b9a\u8d27\u7269\u4ef7\u503c\u3001\u8ba1\u7a0e\u6c47\u7387\u4ee5\u53ca\u5e94\u7f34\u7a0e\u989d\uff0c\u662f\u5e2e\u52a9\u4f01\u4e1a\u5b9e\u73b0\u4ee5\u4e0b\u76ee\u6807\u7684\u91cd\u8981\u56e0\u7d20\uff1a<\/p>\n<ul>\n<li>\u51c6\u786e\u8ba1\u7b97\u51fa\u53e3\u6210\u672c<\/li>\n<li>\u6309\u89c4\u5b9a\u6b63\u786e\u7533\u62a5\u6d77\u5173<\/li>\n<li>\u51cf\u5c11\u7a0e\u52a1\u7ed3\u7b97\u9519\u8bef<\/li>\n<li>\u4e3b\u52a8\u5236\u5b9a\u56fd\u9645\u9500\u552e\u4ef7\u683c<\/li>\n<\/ul>\n<p>\u5c24\u5176\u5bf9\u4e8e\u65b0\u51fa\u53e3\u4f01\u4e1a\u800c\u8a00\uff0cInvoice \u91d1\u989d\u3001\u8ba1\u7a0e\u4ef7\u683c\u4ee5\u53ca\u6c47\u7387\u6362\u7b97\u4e4b\u95f4\u7684\u6df7\u6dc6\u5341\u5206\u5e38\u89c1\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u9700\u8981\u6e05\u695a\u4e86\u89e3\u8ba1\u7b97\u539f\u5219\uff0c\u4ee5\u907f\u514d\u5728\u6d77\u5173\u7533\u62a5\u8fc7\u7a0b\u4e2d\u4ea7\u751f\u98ce\u9669\u3002<\/p>\n<h3>\u51fa\u53e3\u8ba1\u7a0e\u4ef7\u683c\u7684\u8ba1\u7b97\u65b9\u6cd5<\/h3>\n<p>\u51fa\u53e3\u8ba1\u7a0e\u4ef7\u683c\u662f\u6d77\u5173\u673a\u5173\u7528\u4e8e\u8ba1\u7b97\u51fa\u53e3\u7a0e\u7684\u8d27\u7269\u4ef7\u503c\u3002<\/p>\n<p>\u901a\u5e38\uff0c\u8ba1\u7a0e\u4ef7\u683c\u6839\u636e\u4ee5\u4e0b\u56e0\u7d20\u786e\u5b9a\uff1a<\/p>\n<ul>\n<li>\u51fa\u53e3\u53e3\u5cb8\u7684\u8d27\u7269\u9500\u552e\u4ef7\u683c<\/li>\n<li>\u4e0d\u5305\u62ec\u56fd\u9645\u4fdd\u9669\u8d39\u548c\u56fd\u9645\u8fd0\u8f93\u8d39<\/li>\n<\/ul>\n<p>\u5728\u5f88\u591a\u60c5\u51b5\u4e0b\uff0c\u8ba1\u7a0e\u4ef7\u683c\u901a\u5e38\u6309\u7167 FOB \u4ef7\u683c\u786e\u5b9a\u3002<\/p>\n<h3>\u901a\u7528\u516c\u5f0f\uff1a<\/h3>\n<p>\\text{\u51fa\u53e3\u8ba1\u7a0e\u4ef7\u683c} = \\text{\u8d27\u7269\u6570\u91cf} \\times \\text{FOB \u5355\u4ef7}<\/p>\n<p>\u5176\u4e2d\uff1a<\/p>\n<ul>\n<li>FOB \u6307\u88c5\u8fd0\u6e2f\u4ea4\u8d27\u4ef7\u683c<\/li>\n<li>\u4ef7\u683c\u4e0d\u5305\u542b\u56fd\u9645\u8fd0\u8d39\u548c\u56fd\u9645\u4fdd\u9669\u8d39<\/li>\n<\/ul>\n<h3>\u51fa\u53e3\u7a0e\u8ba1\u7b97\u65b9\u6cd5<\/h3>\n<p>\u5728\u786e\u5b9a\u8ba1\u7a0e\u4ef7\u683c\u540e\uff0c\u4f01\u4e1a\u9700\u6839\u636e\u4e0d\u540c\u5546\u54c1\u7684\u7a0e\u7387\u8ba1\u7b97\u5e94\u7f34\u51fa\u53e3\u7a0e\u3002<\/p>\n<h3>\u51fa\u53e3\u7a0e\u8ba1\u7b97\u516c\u5f0f\uff1a<\/h3>\n<p>\\text{\u5e94\u7f34\u51fa\u53e3\u7a0e} = \\text{\u8ba1\u7a0e\u4ef7\u683c} \\times \\text{\u51fa\u53e3\u7a0e\u7387}<\/p>\n<h3>\u51fa\u53e3\u6210\u672c\u4e2d\u7684\u8ba1\u7a0e\u6c47\u7387\u5982\u4f55\u786e\u5b9a<\/h3>\n<p>\u5728\u51fa\u53e3\u4e1a\u52a1\u4e2d\uff0c\u8d27\u7269\u901a\u5e38\u4ee5\u5916\u5e01\u8fdb\u884c\u4ea4\u6613\u3002\u7136\u800c\u5728\u6d77\u5173\u7533\u62a5\u53ca\u7a0e\u52a1\u8ba1\u7b97\u65f6\uff0c\u76f8\u5173\u673a\u5173\u4f1a\u6309\u7167\u8ba1\u7a0e\u6c47\u7387\u5c06\u8d27\u503c\u6362\u7b97\u4e3a\u8d8a\u5357\u76fe\uff08VND\uff09\u3002<\/p>\n<p>\u8ba1\u7a0e\u6c47\u7387\u901a\u5e38\u7531\u6d77\u5173\u673a\u5173\u516c\u5e03\uff0c\u5e76\u6839\u636e\u73b0\u884c\u89c4\u5b9a\u5b9a\u671f\u66f4\u65b0\u3002\u4f01\u4e1a\u4e0d\u80fd\u81ea\u884c\u9009\u62e9\u5546\u4e1a\u6c47\u7387\u6216\u94f6\u884c\u6c47\u7387\u7528\u4e8e\u7a0e\u52a1\u7533\u62a5\uff08\u82e5\u4e0d\u7b26\u5408\u89c4\u5b9a\uff09\u3002<\/p>\n<h3>\u6362\u7b97\u516c\u5f0f\uff1a<\/h3>\n<p>\\text{\u4ee5\u8d8a\u5357\u76fe\u8ba1\u7684\u8ba1\u7a0e\u4ef7\u683c} = \\text{\u5916\u5e01\u8d27\u503c} \\times \\text{\u8ba1\u7a0e\u6c47\u7387}<\/p>\n<h2>VAT 0%\u3001\u589e\u503c\u7a0e\u9000\u7a0e\u53ca\u5355\u8bc1\u6761\u4ef6<\/h2>\n<p>\u5728\u51fa\u53e3\u4e1a\u52a1\u4e2d\uff0c0% VAT \u653f\u7b56\u548c\u589e\u503c\u7a0e\u9000\u7a0e\u653f\u7b56\uff0c\u662f\u5e2e\u52a9\u4f01\u4e1a\u964d\u4f4e\u6210\u672c\u3001\u63d0\u5347\u56fd\u9645\u7ade\u4e89\u529b\u4ee5\u53ca\u4f18\u5316\u73b0\u91d1\u6d41\u7684\u91cd\u8981\u4f18\u52bf\u4e4b\u4e00\u3002<\/p>\n<h3>\u51fa\u53e3\u8d27\u7269\u662f\u5426\u9002\u7528 0% VAT<\/h3>\n<p>\u6839\u636e\u73b0\u884c\u89c4\u5b9a\uff0c\u5927\u90e8\u5206\u51fa\u53e3\u8d27\u7269\u9002\u7528\uff1a<\/p>\n<ul>\n<li>0% VAT \u7a0e\u7387<\/li>\n<\/ul>\n<p>\u8fd9\u662f\u9f13\u52b1\u4f01\u4e1a\u6269\u5927\u56fd\u9645\u51fa\u53e3\u7684\u91cd\u8981\u653f\u7b56\u3002<\/p>\n<h3>\u51fa\u53e3\u8d27\u7269\u7533\u8bf7\u589e\u503c\u7a0e\u9000\u7a0e\u7684\u6761\u4ef6<\/h3>\n<p>\u4f01\u4e1a\u82e5\u60f3\u7533\u8bf7\u51fa\u53e3\u8d27\u7269\u589e\u503c\u7a0e\u9000\u7a0e\uff0c\u9700\u8981\u51c6\u5907\u5b8c\u6574\u8d44\u6599\u5e76\u6ee1\u8db3\u6cd5\u5f8b\u89c4\u5b9a\u6761\u4ef6\u3002<\/p>\n<p>\u4e3b\u8981\u6761\u4ef6\u901a\u5e38\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u6709\u5408\u6cd5\u51fa\u53e3\u5408\u540c<\/li>\n<li>\u6709\u5df2\u901a\u5173\u7684\u6d77\u5173\u7533\u62a5\u5355<\/li>\n<li>\u6709\u94f6\u884c\u4ed8\u6b3e\u51ed\u8bc1<\/li>\n<li>\u6709\u5b8c\u6574\u7684\u53d1\u7968\u53ca\u4f1a\u8ba1\u51ed\u8bc1<\/li>\n<\/ul>\n<h3>\u51fa\u53e3\u9000\u7a0e\u8d44\u6599\u5305\u62ec\u54ea\u4e9b<\/h3>\n<p>\u529e\u7406\u51fa\u53e3\u589e\u503c\u7a0e\u9000\u7a0e\u65f6\uff0c\u4f01\u4e1a\u901a\u5e38\u9700\u8981\u51c6\u5907\uff1a<\/p>\n<ul>\n<li>\u6cd5\u5f8b\u53ca\u7a0e\u52a1\u7533\u62a5\u8d44\u6599<\/li>\n<li>\u51fa\u53e3\u8d44\u6599<\/li>\n<li>\u652f\u4ed8\u8d44\u6599<\/li>\n<li>\u4f1a\u8ba1\u8d44\u6599<\/li>\n<\/ul>\n<h2>FOB\u3001CIF\u3001Incoterms \u5bf9\u6210\u672c\u548c\u62a5\u4ef7\u7684\u5f71\u54cd<\/h2>\n<p>\u5728\u51fa\u53e3\u4e1a\u52a1\u4e2d\uff0c\u76f4\u63a5\u5f71\u54cd\u9500\u552e\u4ef7\u683c\u3001\u4ea4\u8d27\u8d23\u4efb\u4ee5\u53ca\u4f01\u4e1a\u603b\u6210\u672c\u7684\u91cd\u8981\u56e0\u7d20\u4e4b\u4e00\uff0c\u5c31\u662f\u56fd\u9645\u8d38\u6613\u672f\u8bed\uff08Incoterms\uff09\u3002\u6b63\u786e\u9009\u62e9\u8d38\u6613\u672f\u8bed\uff0c\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u51c6\u786e\u8ba1\u7b97\u51fa\u53e3\u4ef7\u683c\uff0c\u8fd8\u80fd\u66f4\u597d\u5730\u63a7\u5236\u7269\u6d41\u3001\u4fdd\u9669\u53ca\u56fd\u9645\u8fd0\u8f93\u98ce\u9669\u76f8\u5173\u6210\u672c\u3002<\/p>\n<h3>FOB \u4e0e CIF \u7684\u6982\u5ff5<\/h3>\n<p>FOB \u548c CIF \u662f\u56fd\u9645\u6d77\u8fd0\u51fa\u53e3\u4e2d\u6700\u5e38\u89c1\u7684 Incoterms \u6761\u4ef6\u3002<\/p>\n<p>FOB \u6761\u4ef6\u4e0b\uff0c\u5356\u65b9\u8d1f\u8d23\uff1a<\/p>\n<ul>\n<li>\u51c6\u5907\u8d27\u7269<\/li>\n<li>\u529e\u7406\u51fa\u53e3\u624b\u7eed<\/li>\n<li>\u5728\u51fa\u53e3\u6e2f\u5c06\u8d27\u7269\u88c5\u8239<\/li>\n<\/ul>\n<p>\u8d27\u7269\u8d8a\u8fc7\u8239\u8237\u540e\uff0c\u98ce\u9669\u548c\u8d39\u7528\u8f6c\u79fb\u7ed9\u4e70\u65b9\u3002<\/p>\n<p>CIF\uff08\u6210\u672c\u3001\u4fdd\u9669\u52a0\u8fd0\u8d39\uff09\u6761\u4ef6\u4e0b\uff0c\u5356\u65b9\u9664\u88c5\u8239\u5916\uff0c\u8fd8\u9700\uff1a<\/p>\n<ul>\n<li>\u652f\u4ed8\u56fd\u9645\u8fd0\u8f93\u8d39\u7528<\/li>\n<li>\u4e3a\u8d27\u7269\u8d2d\u4e70\u4fdd\u9669<\/li>\n<\/ul>\n<p>\u5356\u65b9\u627f\u62c5\u81f3\u76ee\u7684\u6e2f\u7684\u76f8\u5173\u8d39\u7528\u3002<\/p>\n<h3>Incoterms \u5982\u4f55\u5f71\u54cd\u51fa\u53e3\u4ef7\u683c<\/h3>\n<p>Incoterms \u76f4\u63a5\u5f71\u54cd\uff1a<\/p>\n<ul>\n<li>\u56fd\u9645\u9500\u552e\u4ef7\u683c<\/li>\n<li>\u51fa\u53e3\u6210\u672c\u7ed3\u6784<\/li>\n<li>\u4ea4\u8d27\u8d23\u4efb<\/li>\n<li>\u4e70\u5356\u53cc\u65b9\u4e4b\u95f4\u7684\u98ce\u9669\u5212\u5206<\/li>\n<\/ul>\n<p>\u4e0d\u540c\u7684 Incoterms \u4f1a\u89c4\u5b9a\uff1a<\/p>\n<ul>\n<li>\u8c01\u627f\u62c5\u7269\u6d41\u8d39\u7528<\/li>\n<li>\u8c01\u627f\u62c5\u4fdd\u9669\u8d39\u7528<\/li>\n<li>\u8c01\u529e\u7406\u6d77\u5173\u624b\u7eed<\/li>\n<li>\u8d27\u7269\u98ce\u9669\u8f6c\u79fb\u65f6\u95f4\u70b9<\/li>\n<\/ul>\n<h2>\u56fd\u9645\u652f\u4ed8\u3001\u4fdd\u9669\u4e0e\u652f\u4ed8\u98ce\u9669\u7ba1\u7406<\/h2>\n<p>\u5728\u51fa\u53e3\u4e1a\u52a1\u4e2d\uff0c\u9664\u4e86\u751f\u4ea7\u548c\u7269\u6d41\u6210\u672c\u5916\uff0c\u4f01\u4e1a\u8fd8\u9762\u4e34\u8bb8\u591a\u98ce\u9669\uff0c\u4f8b\u5982\uff1a<\/p>\n<ul>\n<li>\u56fd\u9645\u652f\u4ed8\u98ce\u9669<\/li>\n<li>\u6c47\u7387\u6ce2\u52a8<\/li>\n<li>\u8fd0\u8f93\u8fc7\u7a0b\u4e2d\u8d27\u635f\u6216\u4e22\u5931<\/li>\n<li>\u5ba2\u6237\u5ef6\u8fdf\u4ed8\u6b3e<\/li>\n<\/ul>\n<p>\u5c24\u5176\u662f\u65b0\u51fa\u53e3\u4f01\u4e1a\uff0c\u5982\u679c\u4e0d\u4e86\u89e3\u56fd\u9645\u652f\u4ed8\u65b9\u5f0f\u6216\u5ffd\u89c6\u98ce\u9669\u7ba1\u7406\uff0c\u53ef\u80fd\u5bfc\u81f4\uff1a<\/p>\n<ul>\n<li>\u73b0\u91d1\u6d41\u635f\u5931<\/li>\n<li>\u5e94\u6536\u8d26\u6b3e\u7ea0\u7eb7<\/li>\n<li>\u4e25\u91cd\u8d22\u52a1\u635f\u5931<\/li>\n<li>\u5f71\u54cd\u957f\u671f\u7ecf\u8425\u8ba1\u5212<\/li>\n<\/ul>\n<p>\u56e0\u6b64\uff0c\u4f01\u4e1a\u5e94\u4e3b\u52a8\u5efa\u7acb\u652f\u4ed8\u63a7\u5236\u6d41\u7a0b\uff0c\u9009\u62e9\u9002\u5408\u7684\u4fdd\u9669\u5f62\u5f0f\uff0c\u5e76\u63d0\u524d\u5236\u5b9a\u56fd\u9645\u8d38\u6613\u98ce\u9669\u5e94\u5bf9\u65b9\u6848\u3002<\/p>\n<h2>\u5e38\u89c1\u56fd\u9645\u652f\u4ed8\u65b9\u5f0f<\/h2>\n<p>\u4ee5\u4e0b\u662f\u76ee\u524d\u5e38\u89c1\u7684\u56fd\u9645\u652f\u4ed8\u65b9\u5f0f\uff1a<\/p>\n<ul>\n<li>T\/T\uff08\u7535\u6c47\uff09\uff1a\u901a\u8fc7\u94f6\u884c\u8fdb\u884c\u56fd\u9645\u8f6c\u8d26\u3002<\/li>\n<li>L\/C\uff08\u4fe1\u7528\u8bc1\uff09\uff1a\u94f6\u884c\u51fa\u5177\u7684\u4fe1\u7528\u8bc1\uff0c\u5728\u5355\u8bc1\u7b26\u5408\u8981\u6c42\u65f6\u4fdd\u8bc1\u5411\u5356\u65b9\u4ed8\u6b3e\u3002<\/li>\n<li>D\/P \u4e0e D\/A\uff1a\u901a\u8fc7\u94f6\u884c\u8fdb\u884c\u7684\u56fd\u9645\u6258\u6536\u65b9\u5f0f\u3002<\/li>\n<\/ul>\n<h2>\u8d27\u7269\u4fdd\u9669\u5728\u51fa\u53e3\u4e2d\u7684\u91cd\u8981\u6027<\/h2>\n<p>\u8d27\u7269\u4fdd\u9669\u53ef\u5e2e\u52a9\u4f01\u4e1a\uff1a<\/p>\n<ul>\n<li>\u964d\u4f4e\u8d22\u52a1\u635f\u5931<\/li>\n<li>\u4fdd\u969c\u8d27\u7269\u4ef7\u503c<\/li>\n<li>\u63d0\u9ad8\u56fd\u9645\u4ea4\u6613\u5b89\u5168\u6027<\/li>\n<\/ul>\n<p>\u5e38\u89c1\u4fdd\u9669\u7c7b\u578b\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u6d77\u8fd0\u4fdd\u9669<\/li>\n<li>\u7a7a\u8fd0\u4fdd\u9669<\/li>\n<li>\u51b7\u94fe\u8d27\u7269\u4fdd\u9669<\/li>\n<li>\u4e00\u5207\u9669\uff08All Risks\uff09<\/li>\n<\/ul>\n<h2>\u5982\u4f55\u964d\u4f4e\u51fa\u53e3\u4e2d\u7684\u8d22\u52a1\u98ce\u9669<\/h2>\n<p>\u4e3a\u4e86\u5b9e\u73b0\u53ef\u6301\u7eed\u51fa\u53e3\u7ecf\u8425\uff0c\u4f01\u4e1a\u9700\u8981\u4ece\u4e00\u5f00\u59cb\u5c31\u5efa\u7acb\u8d22\u52a1\u98ce\u9669\u7ba1\u7406\u7b56\u7565\u3002<\/p>\n<p>\u4ee5\u4e0b\u662f\u4e00\u4e9b\u91cd\u8981\u89e3\u51b3\u65b9\u6848\uff1a<\/p>\n<ul>\n<li>\u5728\u4ea4\u6613\u524d\u5ba1\u6838\u5408\u4f5c\u4f19\u4f34\u8d44\u8d28<\/li>\n<li>\u9009\u62e9\u5408\u9002\u7684\u652f\u4ed8\u65b9\u5f0f<\/li>\n<li>\u4e25\u683c\u63a7\u5236\u51fa\u53e3\u5355\u8bc1<\/li>\n<li>\u4e3b\u52a8\u7ba1\u7406\u6c47\u7387\u98ce\u9669<\/li>\n<li>\u6839\u636e\u8d27\u7269\u7c7b\u578b\u8d2d\u4e70\u9002\u5f53\u4fdd\u9669<\/li>\n<\/ul>\n<h2>\u51fa\u53e3\u62a5\u4ef7\u5de5\u5177\u4e0e\u6e05\u5355<\/h2>\n<p>\u5728\u51fa\u53e3\u4e1a\u52a1\u4e2d\uff0c\u56fd\u9645\u62a5\u4ef7\u4e0d\u4ec5\u4ec5\u662f\u751f\u4ea7\u6210\u672c\u52a0\u4e0a\u9884\u671f\u5229\u6da6\u3002\u56e0\u6b64\uff0c\u5efa\u7acb\u51fa\u53e3\u62a5\u4ef7\u6e05\u5355\u5e76\u4f7f\u7528\u6210\u672c\u8ba1\u7b97\u5de5\u5177\uff0c\u5bf9\u4f01\u4e1a\u6765\u8bf4\u975e\u5e38\u91cd\u8981\u3002<\/p>\n<h3>\u9700\u8981\u8ba1\u7b97\u7684\u51fa\u53e3\u6210\u672c\u9879\u76ee<\/h3>\n<p>\u5728\u8fdb\u884c FOB\u3001CIF \u6216\u5176\u4ed6 Incoterms \u6761\u4ef6\u62a5\u4ef7\u524d\uff0c\u4f01\u4e1a\u9700\u6c47\u603b\u4e0e\u51fa\u53e3\u8ba2\u5355\u76f8\u5173\u7684\u6240\u6709\u8d39\u7528\u3002<\/p>\n<h3>\u57fa\u7840\u6e05\u5355\u901a\u5e38\u5305\u62ec\uff1a<\/h3>\n<table>\n<thead>\n<tr>\n<th>\u6210\u672c\u7c7b\u522b<\/th>\n<th>\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u751f\u4ea7\u6210\u672c<\/td>\n<td>\u539f\u6750\u6599\u3001\u4eba\u5de5\u3001\u5305\u88c5\u3001\u8d28\u91cf\u63a7\u5236<\/td>\n<\/tr>\n<tr>\n<td>\u5305\u88c5\u6210\u672c<\/td>\n<td>\u7eb8\u7bb1\u3001\u6258\u76d8\u3001\u6807\u7b7e\u3001\u9632\u6f6e\u5904\u7406<\/td>\n<\/tr>\n<tr>\n<td>\u56fd\u5185\u7269\u6d41<\/td>\n<td>\u5361\u8f66\u8fd0\u8f93\u3001\u88c5\u5378\u3001\u8fd0\u5f80\u6e2f\u53e3<\/td>\n<\/tr>\n<tr>\n<td>\u6d77\u5173\u8d39\u7528<\/td>\n<td>\u62a5\u5173\u3001\u67e5\u9a8c\u3001\u62a5\u5173\u670d\u52a1<\/td>\n<\/tr>\n<tr>\n<td>\u5355\u8bc1\u8d39\u7528<\/td>\n<td>Invoice\u3001B\/L\u3001C\/O\u3001Health Certificate\u3001COA<\/td>\n<\/tr>\n<tr>\n<td>\u56fd\u9645\u8fd0\u8d39<\/td>\n<td>\u6d77\u8fd0\u6216\u7a7a\u8fd0 Freight<\/td>\n<\/tr>\n<tr>\n<td>\u8d27\u7269\u4fdd\u9669<\/td>\n<td>\u6839\u636e\u8d38\u6613\u6761\u4ef6\u8d2d\u4e70 Insurance<\/td>\n<\/tr>\n<tr>\n<td>\u94f6\u884c\u8d39\u7528<\/td>\n<td>Swift\u3001L\/C\u3001\u56fd\u9645\u6c47\u6b3e\u624b\u7eed\u8d39<\/td>\n<\/tr>\n<tr>\n<td>\u9884\u5907\u8d39\u7528<\/td>\n<td>\u635f\u8017\u3001\u6c47\u7387\u3001\u7269\u6d41\u989d\u5916\u652f\u51fa<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>FOB \u4e0e CIF \u62a5\u4ef7\u53c2\u8003\u6a21\u677f<\/h2>\n<p>\u5728\u51fa\u53e3\u4e1a\u52a1\u4e2d\uff0cFOB \u4e0e CIF \u662f\u6700\u5e38\u89c1\u7684\u62a5\u4ef7\u65b9\u5f0f\u3002<\/p>\n<h3>FOB \u4ef7\u683c\u6a21\u677f<\/h3>\n<p>FOB \u4ef7\u683c\u901a\u5e38\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u751f\u4ea7\u6210\u672c<\/li>\n<li>\u5305\u88c5\u8d39\u7528<\/li>\n<li>\u56fd\u5185\u7269\u6d41<\/li>\n<li>\u6d77\u5173\u8d39\u7528<\/li>\n<li>\u88c5\u8239\u8d39\u7528<\/li>\n<\/ul>\n<p>\u53c2\u8003\u516c\u5f0f\uff1a<\/p>\n<p>\\text{FOB \u4ef7\u683c} = \\text{\u751f\u4ea7\u6210\u672c} + \\text{\u56fd\u5185\u6210\u672c} + \\text{\u51fa\u53e3\u6210\u672c} + \\text{\u5229\u6da6}<\/p>\n<h3>CIF \u4ef7\u683c\u6a21\u677f<\/h3>\n<p>CIF \u4ef7\u683c\u8fd8\u9700\u989d\u5916\u5305\u62ec\uff1a<\/p>\n<ul>\n<li>\u56fd\u9645\u8fd0\u8d39<\/li>\n<li>\u8d27\u7269\u4fdd\u9669\u8d39<\/li>\n<\/ul>\n<p>\u516c\u5f0f\uff1a<\/p>\n<p>\\text{CIF \u4ef7\u683c} = \\text{FOB \u4ef7\u683c} + \\text{Freight} + \\text{Insurance}<\/p>\n<h2>\u51fa\u53e3\u6210\u672c\u8ba1\u7b97\u8f85\u52a9\u5de5\u5177<\/h2>\n<p>\u4e3a\u4e86\u4f18\u5316\u62a5\u4ef7\u6d41\u7a0b\u5e76\u66f4\u597d\u5730\u63a7\u5236\u6210\u672c\uff0c\u4f01\u4e1a\u53ef\u4ee5\u4f7f\u7528\u4ee5\u4e0b\u5de5\u5177\uff1a<\/p>\n<ul>\n<li>\u51fa\u53e3\u62a5\u4ef7 Excel \u6587\u4ef6<\/li>\n<li>ERP \u6216\u8fdb\u51fa\u53e3\u7ba1\u7406\u8f6f\u4ef6<\/li>\n<li>\u8d27\u4ee3\u7269\u6d41\u62a5\u4ef7\u5de5\u5177<\/li>\n<li>\u7a0e\u7387\u4e0e HS Code \u67e5\u8be2\u5de5\u5177<\/li>\n<\/ul>\n<p>\u51fa\u53e3\u6210\u672c\u4e0d\u4ec5\u5305\u62ec\u4ea7\u54c1\u751f\u4ea7\u4ef7\u683c\uff0c\u8fd8\u6d89\u53ca\u7269\u6d41\u3001\u6d77\u5173\u3001\u5355\u8bc1\u3001\u7a0e\u52a1\u3001\u4fdd\u9669\u4ee5\u53ca\u56fd\u9645\u652f\u4ed8\u7b49\u591a\u4e2a\u65b9\u9762\u3002\u6e05\u695a\u4e86\u89e3\u5404\u7c7b\u6210\u672c\u3001FOB\/CIF \u7684\u8ba1\u7b97\u65b9\u5f0f\uff0c\u5e76\u4e3b\u52a8\u8fdb\u884c\u98ce\u9669\u7ba1\u7406\uff0c\u5c06\u5e2e\u52a9\u4f01\u4e1a\u5236\u5b9a\u66f4\u51c6\u786e\u7684\u62a5\u4ef7\u3001\u4f18\u5316\u5229\u6da6\uff0c\u5e76\u63d0\u5347\u56fd\u9645\u5e02\u573a\u7ade\u4e89\u529b\u3002\u5c24\u5176\u5bf9\u4e8e\u65b0\u51fa\u53e3\u4f01\u4e1a\u6765\u8bf4\uff0c\u4ece\u4e00\u5f00\u59cb\u5c31\u5efa\u7acb\u6807\u51c6\u5316\u7684\u6210\u672c\u6e05\u5355\u4e0e\u62a5\u4ef7\u6d41\u7a0b\uff0c\u5c06\u4e3a\u957f\u671f\u7a33\u5b9a\u548c\u9ad8\u6548\u8fd0\u8425\u5960\u5b9a\u575a\u5b9e\u57fa\u7840\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5f53\u4f01\u4e1a\u5f00\u59cb\u5c06\u5546\u54c1\u51fa\u53e3\u5230\u56fd\u9645\u5e02\u573a\u65f6\uff0c\u5f88\u591a\u4f01\u4e1a\u901a\u5e38\u4f1a\u9047\u5230\u4e00\u4e2a\u95ee\u9898\uff1a\u96be\u4ee5\u51c6\u786e\u786e\u5b9a\u4e00\u6279\u51fa\u53e3\u8d27\u7269\u7684\u5b9e\u9645\u603b\u6210\u672c\u3002\u6e05\u695a\u4e86\u89e3\u51fa [&hellip;]<\/p>\n","protected":false},"author":657,"featured_media":7337,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3023],"tags":[],"class_list":["post-7352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-export-zh"],"_links":{"self":[{"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/posts\/7352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/users\/657"}],"replies":[{"embeddable":true,"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/comments?post=7352"}],"version-history":[{"count":1,"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/posts\/7352\/revisions"}],"predecessor-version":[{"id":7353,"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/posts\/7352\/revisions\/7353"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/media\/7337"}],"wp:attachment":[{"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/media?parent=7352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/categories?post=7352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vinaopen.com\/blog\/zh-hant\/wp-json\/wp\/v2\/tags?post=7352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}