正规出口代理费用详细分析
本文只介绍正规合法经营的出口代理的费用计算分析,平心静气地看完本文并自己亲自计算一下,你也可以成为出口代理费用计算的行家。
所谓的出口代理从法律上说其实是这么一回事:工厂把东西卖给出口代理,出口代理再把东西卖给外商。有这样的一个逻辑,很多事情都变得容易理解了:形式发票最好由出口代理开具,外汇要打到出口代理的帐上,信用证的受益人是出口代理等等“`还有最重要的一点,这也是可以作为判断你的出口代理是否足够正规的一项重要标准:
工厂开具的增值税发票金额 = 出口代理付给工厂的货款
这其实很好理解,因为是买卖行为。正如你去正规商场买东西,你付多少钱就会得到多少面额的发票一样。
收入=支出+利润,这等式大家都明白吗?如果不明白,你适当调整一下就清楚了,收入-支出=利润。
对出口代理而言(假设增值税发票是17%的,且出口代理没有为你垫付海运费等费用):
收入 = 外币*牌价 + 退税
支出 = 工厂应得货款
利润 = 代理费用
把所有要素都代入”收入=支出+利润”后的等式,说明了在出口代理中的所有费用关系:(成立条件是上述的假设)
外币*牌价 + 退税 = 工厂应得货款(简称“货款”) + 代理费用
退税 = 增值税发票金额 / 1.17 * 退税率 = 工厂应得货款(简称“货款”) / 1.17 * 退税率
关于退税的计算,请参考站内的《出口代理退税防骗计算基础知识》(http://www.waimaodaili.com/post/tuishui.html)。
把上述第二条等式代入第一条等式得
外币*牌价 +货款 / 1.17 * 退税率 = 货款 + 代理费用
调整一下这个等式:
货款 * (1.17 – 退税率) / 1.17 = 外币 * 牌价 – 代理费用
得出结果:
货款 = (外币 * 牌价 – 代理费用)* 1.17 / (1.17 – 退税率)
或者你会经常在网上看到“汇率价:8.0676,结算汇率:9.07”这种说法,很简单,你只要把上面的公式中的外币假设为1美元就行了。
假设出口金额为1美元,那么货款就是每1美元对应的工厂应得货款了,也就是所谓的结算汇率了(或称“买断汇率”)。
结算汇率 = (牌价 – 每美元代理收费)* 1.17 / (1.17 – 退税率)
注意上式中的每美元代理收费为每出口1美元出口代理收你多少人民币费用,例如RMB0.12/USD;如果代理费是2%,当天牌价是6.80,那么就是RMB0.136/USD了。
举个常见的例子吧,比如你的产品退税率是15%,收汇当天牌价是6.82,你的代理收费是RMB0.12/USD,那么:
结算汇率 = (6.82 – 0.12) * 1.17 (1.17 – 0.15) = 7.6853
如果你出口了USD10000.00,那么货款 = USD10000.00 * 7.6853 = RMB76853.00。
如还有不明,请不吝告知,我会增加相应的说明。
转载请注明原文出自《洋务博客》:
http://www.waimaodaili.com/post/feiyong.html
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