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Jingdong book

国际贸易单证操作与解析（第2版）

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Jingdong book

国际贸易单证操作与解析（第2版）

Name: 国际贸易单证操作与解析（第2版）
Brand: Jingdong book
SKU: 3110196821
Price: 46.50 USD
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全书共15章。第1章介绍了国际贸易单证的含义、种类和作用，归纳单证制、审、改、交、认证等基本业务方法和技巧。第2章概述国际贸易单证相关工作岗位群、对应工作任务和职业能力。第3～15章依次深入剖析国际贸易合同、信用证、发票、装箱单、汇票、运输单证、保险单证、检验检疫单证、报关单证、原产地证书、结汇单证、外汇核销与出口退税单证、进口单证、汇付和托收单证的基本内容、操作应用要点和填制注意事项。

Author Description

缪东玲管理学博士，北京林业大学副教授、硕士生导师。具备较丰富的“国际贸易惯例与规则”、“国际贸易实务”、“国际贸易实务模拟实习”“国际商务单证”等研究生或本科生课程的教学经验。主持或参与16项省部级或校级科研课题；主持校级“国际贸易实务”精品课程和公开视频课程建设。出版《中国木质林产品贸易与环境研究》《低碳经济与林产品贸易》等专著、合著4部；主编《进出口实务》、《国际贸易理论与实务》、《国际贸易单证实务与实验》，副主编《国际贸易实务》等本科生教材4部；合著《林产品国际贸易》研究生教材1部；在《国际贸易问题》《国际经贸探索》《世界林业研究》等期刊发表学术论文30多篇。

Catalogue

目录

第1章国际贸易单证概述 1
1．1 国际贸易的执业手续和基本业务流程 1
1．2 国际贸易单证的含义和种类 9
1．3 单证的制作 15
1．4 审单、改单、交单 24
1．5 单证认证 27
1．6 单证的管理 34
1．7 单证操作和管理的趋势 37
本章附表 39
第2章单证工作任务、职业能力和业务概览 46
2．1 国际贸易单证相关岗位群、工作任务和职业能力分析 46
2．2 出口单证业务概览 50
2．3 进口单证业务概览 83
第3章国际贸易合同 99
3．1 国际贸易合同操作与解析 99
3．2 国际贸易合同原理与方法 113
本章附表 124
第4章信用证催、审、改操作单证 134
4．1 信用证单证操作与解析 134
4．2 信用证单证原理与方法 151
本章附表 158
第5章发票、装箱单、汇票 161
5．1 发票、装箱单与汇票操作与解析 161
5．2 发票、装箱单原理与方法 168
本章附表 197
第6章国际货物海运单证 199
6．1 国际货物海运单证操作与解析 199
6．2 国际货物海运单证原理与方法 205
本章附表 227
第7章国际货物其他方式运输单证 240
7．1 国际货物其他方式运输单证操作与解析 240
7．2 国际货物其他方式运输单证原理与方法 254
本章附表 279
第8章国际货运保险单证 281
8．1 国际货运保险单证操作与解析 281
8．2 国际货运保险单证原理与方法 284
本章附表 291
第9章检验检疫单证 298
9．1 检验检疫单证操作与解析 298
9．2 检验检疫单证实务 308
本章附表 328
第10章货物报关单证 339
10．1 货物报关单证操作与解析 339
10．2 货物报关单证原理与方法 348
本章附表 384
第11章原产地证书 398
11．1 原产地证书操作与解析 398
11．2 原产地证书原理与方法 400
本章附表 424
第12章结汇单证 440
12．1 结汇单证操作与解析 440
12．2 结汇单证原理与方法 457
本章附表 473
第13章出口退税单证 475
13．1 出口退税单证操作与解析 475
13．2 出口退税单证原理与方法 476
本章附表 486
第14章进口单证 493
14．1 进口单证操作与解析 493
14．2 进口单证原理与方法 522
本章附表 526
第15章汇付和托收单证 528
15．1 汇付和托收单证操作与解析 528
15．2 汇付和托收单证原理与方法 541
本章附表 552
附录A单证常用英文词汇表 557
参考文献 577

Introduction

前言

世界经济形势风云变幻，世界经济格局调整加速。近年来，中国经常项目管理部门不断简政放权、深化改革，在守住风险底线的基础上最大限度促进贸易便利化。特别是2012年8月货物贸易外汇管理制度改革、2013年9月服务贸易外汇管理制度改革的推出，标志着经常项目外汇管理已逐步从以“事前监管、前台审批、行为监管”为主要特征的传统管理模式，转向了以“事后监管、后台监测、主体监管”为主要特征的新型管理模式，银行、企业和个人办理业务也随之更加便利。例如，自2012年8月1日起，取消出口收汇核销单，企业不再办理出口收汇核销手续，出口退税也不再需要出口收汇核销单。

中国制定了“削弱保税加工、扩大保税仓储、鼓励海外投资、增设跨境保税区、建立境内关外的经济自由区”等对外贸易发展战略。2013年11月上海自由贸易（实验）区正式挂牌运行，广受关注。2012年8月1日起试行海关“无纸化通关”，2015年则全面开展无纸化通关作业。根据海关总署公告〔2013〕54号，取消报关员资格核准审批，对报关人员从业不再设置门槛和准入条件，自2014年起不再组织报关员资格全国统一考试，今后报关从业人员由企业自主聘用，由报关协会自律管理，海关通过指导、督促报关企业加强内部管理实现对报关从业人员的间接管理。在推广进出口企业“诚信通关”的同时，通过调整海关内部建制，重新配置人员、设备，建立货管、关税、归类、加工贸易单耗、保税核查、稽查、侦查部门、情报部门定期重点查验货物分析联席会议制度，严格补充申报制度等举措，达到“全面放开，全局监管”的目的。

国际贸易工作的各个环节都涉及单证，单证工作是开展国际贸易业务的基础。在上述背景下，适应外界变化，更新经营理念，提升全球竞争力，是进出口企业生存和发展的必经之路。社会对国际贸易单证从业人员的需求和要求都进一步提高了。

本书紧密结合相关岗位职责的要求编写，既可满足国际贸易单证从业人员业务参考及进一步学习的需要，也可作为外贸企业员工培训用书，对外向型企事业单位（如外贸公司、货运公司、物流公司、保险公司、银行等）的专业外贸翻译员、外贸公关员、外销员、报关员、保险业务员、报检员、货运代理、国际信贷业务员以及其他管理人员等也有一定的参考价值。

本书共15章。第1章通俗、系统地介绍了国际贸易单证的含义、种类和作用，归纳单证制、审、改、交、认证等基本业务方法和技巧。第2章概述国际贸易单证相关工作岗位群、对应工作任务和职业能力，通过例示一笔出口和一笔进口业务，增强单证相关工作的流程意识和联系意识。第3～15章依次深入剖析国际贸易合同、信用证、发票、装箱单、汇票、运输单证、保险单证、检验检疫单证、报关单证、原产地证书、结汇单证、外汇核销与出口退税单证、进口单证、汇付和托收单证的基本内容、操作应用要点和填制注意事项。其中，第3～13章的“单证操作与解析”部分尽量通过一个较为复杂的出口贸易背景得以连接，同时有针对性地补充其他案例。

本书力求“风格创新、内容创新、案例导引、突出应用”。（1）注重前沿性和规范性。紧贴我国最新外贸实践和相关规定，兼顾国际通行做法，遵从当前该领域最新修订的《2010通则》、《UCP600》、《ISBP681》、《eUCP1.1》、《URR725》等相关国际贸易惯例和规则，重视新规划、新标准、新做法、新案例、新单证，内容新颖、翔实，概念清晰。（2）注重理论联系实际。力求读者能在较短的时间内熟悉各项国际贸易单证的原理和方法，明晰其内容及格式，明确其功能及地位，体会其联系及区别，掌握其填制及使用。（3）注重可读性和操作性。重点章节均包括了“单证操作与解析”和“单证原理与方法”两部分，同时辅助采用知识结构导航图、业务流程图、大量相关表格和单证，精心设计了特别提示和相关链接，表达方式深入浅出，遵循循序渐进的认知规律。

在第1版的基础上，本版本保持体例风格、内容框架不变，进一步突出“紧贴实际、案例引导、突出应用”的特点，主要变化如下：其一，以国际贸易单证岗位所需的专业知识和操作技能为着眼点，在适度基础知识与理论体系覆盖下，更加重视实践环节，着重解析单证业务操作的关键点，实践性、可操作性更强。其二，全书结构和内容表述更加严谨，加大图示力度，提高案例化程度，缩减部分文字，可读性更强。其三，结合相关领域的最新研究成果、实效记录和政策变化，修订案例、单证等材料，包括删除出口外汇核销、纸质核销单等部分过时的内容，充实《2010通则》、《UCP 600》、《ISBP 681》等新惯例和规则生效以来的新案例和做法，指导性、实用性更强。同时，考虑到单证编写工作极为琐碎，为了提高编写效率，保留第1版的代表性案例和主体结构，但是相应更新了日期、汇率、利率等基础数据；补充了部分章节的案例。

本书由缪东玲设计全书结构、拟写提纲并编写成文。葛蕾、侯方淼、王雪梅、李淑艳提供了部分资料，并提出了宝贵的建议。

本书参考了许多著作和资料，在此向其作者和相关人士表示衷心的感谢！

由于作者水平所限，书中难免存在疏漏和不妥之处，敬请读者批评指正。

缪东玲

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