項(xiàng)目4鐵路貨物運(yùn)價(jià)任務(wù)8貨運(yùn)雜費(fèi)87課件

項(xiàng)目4鐵路貨物運(yùn)價(jià)

任務(wù)8貨運(yùn)雜費(fèi)

陳斌ChenBinTask8:MiscellaneousChargesforFreightTrafficProject

4:

TheChargeofRailFreight收取辦法ClooectionMethodsFeesforUsageofRailContainers知識(shí)點(diǎn)二鐵路集裝箱使用費(fèi)KnowledgePointⅡ收取條件CollectionConditions使用鐵路集裝箱裝運(yùn)貨物，向托運(yùn)人核收集裝箱使用費(fèi)。（自備箱不收）Shipperswillbechargedfortheusageofcontainersifrailcontainersareusedtotransportfreight(self-preparedcontainerswillnotbecharged).鐵路集裝箱使用費(fèi)，按發(fā)站至到站的運(yùn)價(jià)里程（含與國(guó)鐵辦理直通運(yùn)輸?shù)暮腺Y、地方鐵路的運(yùn)價(jià)里程），依據(jù)箱型、使用里程分段費(fèi)率、箱數(shù)核收。（全程里程）集裝箱使用費(fèi)＝集裝箱使用里程分段費(fèi)率×箱數(shù)Therailcontainerfeewillbechargedaccordingtothemilageofthefreightfromdeparturestationtoarrivalstation(includingthemilageofjointandlocalrailwayoperatedwithChinaRailway),thetypeofcontainer,mileagesegmentrateandthenumberofcontainer.Feesforcontainerusage=mileagesegmentrate×thenumberofcontainers.FeesfortheUsageofRailContainers知識(shí)點(diǎn)二鐵路集裝箱使用費(fèi)KnowledgePointⅡ集裝箱使用費(fèi)費(fèi)率RateoftheContainerUsage集裝箱使用費(fèi)基價(jià)費(fèi)率BasicRateofContainerUsage20-feetcontainerLessthan250kilometersyuan/container35.00Forevery100kilometersabove250kilometersyuan/container6.0040-feetcontainerLessthan250kilometersyuan/container70.00Forevery100kilometersabove250kilometersyuan/container12.00FeeforusageofcontainerFeesfortheUsageofRailContainers知識(shí)點(diǎn)二鐵路集裝箱使用費(fèi)KnowledgePointⅡ危險(xiǎn)貨物加成20%20英尺35噸敞頂箱按照20英尺通用箱費(fèi)率使用冷藏箱加成300%罐式箱加成200%Itwillbechargedadditional20%fordangerousfreight.Therateof20-feetopen-topcontainerswith35-toncapacityissameas20-feetcontainers.Itwillbechargedadditional300%forrefrigeratedcontainers.Itwillbechargedadditional200%fortankcontainers.集裝箱使用費(fèi)費(fèi)率RateoftheContainerUsageFeesfortheUsageofRailContainers知識(shí)點(diǎn)二鐵路集裝箱使用費(fèi)KnowledgePointⅡ現(xiàn)場(chǎng)實(shí)例：南寧南站發(fā)楊浦站（上）一批白糖，使用2箱鐵路20英尺通用集裝箱（總重30.48噸）裝運(yùn)，計(jì)算集裝箱使用費(fèi)。（運(yùn)價(jià)里程2120km）stationinShanghaiintwo20-feetcontainers,pleasecalculatethefeefortheusageofrailcontainers.解：250km：35.00元/箱250km以上：2120–250=1870km，取1900km集裝箱使用費(fèi)=集裝箱使用里程分段費(fèi)率×箱數(shù)=[35.00+6.00×1900/100]×2=149.00×2=298（元）250km:35.00/containerover250km:2120-250=1870km,whichapproachesto1900kmThefeesfortheusageofcontainers=segmentrate×thenumberofcontainers(milage:2120kilometers)Example:

Ifa

batch

of

sugar(weigh20tons)willbetransportedfromthesouthstationinNanningtotheYangpuFeesforTrainShunting知識(shí)點(diǎn)三取送車費(fèi)KnowledgePointⅢ收取辦法Methods收取條件Condition用鐵路機(jī)車往專用線或?qū)Ｓ描F路的站外交接地點(diǎn)調(diào)送車輛時(shí)，核收取送車費(fèi)Whentherollingstockisusedtoshunttrainstothecontaineryardofrailwayspeciallineorspecialpurposerailway,shuntingfeesshouldbecharged.計(jì)算取送車費(fèi)的里程，應(yīng)自車站中心線起算，到交接地點(diǎn)或?qū)Ｓ镁€最長(zhǎng)線路終端止里程往返合計(jì)（不足1公里的尾數(shù)進(jìn)整為1公里。取送車費(fèi)＝取送車費(fèi)率×計(jì)費(fèi)車數(shù)（箱數(shù)）×取送車往返里程Themilageofshuntingtrainshouldbecalculatedfromthebeginningofthecentrallineofthetrainstationtothecontaineryardortheendofthelongestrailwayspecialline.Themantissalessthan1kilometershouldberoundedupto1kilometer.Theshuntingfeeequalsshuntingrate×thenumberofcontainers×doublemilageofshuntingtrain.取送車費(fèi)率RateforTrainShunting按車公里、箱公里計(jì)費(fèi)Itwillbecalculatedbythecar-kilometerandcontainer-kilometer.FeesforTrainShunting知識(shí)點(diǎn)三取送車費(fèi)KnowledgePointⅢ5取送車費(fèi)整車元/車公里8.140英尺集裝箱元/箱公里8.120英尺集裝箱元/箱公里4.05Shuntingfeethewholecar40-feetcontainer20-feetcontaineryuan/can-kilometeryuan/container-kilometeryuan/container-kilometerDoublemilage:3.6×2=7.2km

(approachto8km)FeesforTrainShunting知識(shí)點(diǎn)三取送車費(fèi)KnowledgePointⅢShuntingfeeequalstherate×thenumberoftrains×doublemilage=8.1×1×8=64.80現(xiàn)場(chǎng)實(shí)例：柳州工程機(jī)械集團(tuán)工貿(mào)公司從柳州南站托運(yùn)到哈爾濱站裝載機(jī)2臺(tái)，每臺(tái)重20噸，收貨人哈爾濱工程機(jī)械銷售公司，NX17B車裝運(yùn)，輕化專用線裝車，車站到專用線里程3.6Km。計(jì)算取送車費(fèi)取送車往返里程：3.6×2=7.2km，進(jìn)整為8km取送車費(fèi)=取送車費(fèi)率×計(jì)費(fèi)車數(shù)×取送車往返里程=8.1×1×8=64.80（元）Example:Twoloaders(weight20tonsrespectively)willbetransportedfromthesouthstationofLiuzhoutoHarbinstationbyacompanyofLiuzhouConstructionandMachineryGroupwithatotallengthof3.6km.TheconsigneeisHarbinConstructionandMachinerySellingCompany.

ItwillbetransportedbyNX17Btrainandloadedinrailwayspecialline.Pleasecalculatetheshuntingfee.SupercargoTransportationFee知識(shí)點(diǎn)四押運(yùn)人乘車費(fèi)KnowledgePointⅣ收取辦法Methods收取條件Condition派有押運(yùn)人押運(yùn)的貨物，核收押運(yùn)人乘車費(fèi)Forthefreightescortedbysupercargo,supercargoshouldbecharged.押運(yùn)人乘車費(fèi)由發(fā)站按國(guó)鐵運(yùn)價(jià)里程（含辦理直通的鐵路局臨管線和工程臨管線）計(jì)算（全程）通過(guò)合資、地方鐵路的將其通過(guò)的合資、地方鐵路運(yùn)價(jià)里程合并計(jì)入（全程）SupercargotransportationfeeshallbecalculatedbythedeparturestationaccordingtothemileageofChinaRailway(includingthetemporarypipelinesandengineeringpipelinesofrailwaybureau.(thewholeprocess)Themilagerunbytrainsofjointventureandlocalrailwaywillbeaddedintothewholemilage.SupercargoTransportationFee知識(shí)點(diǎn)四押運(yùn)人乘車費(fèi)KnowledgePointⅣ收取辦法Methods在合資、地方鐵路到發(fā)的計(jì)算到合資、地方鐵路的分界站。（分段）押運(yùn)人乘車費(fèi)＝押運(yùn)費(fèi)率×押運(yùn)人數(shù)×押運(yùn)里程/100（不足100km，進(jìn)為100km）Themilageofarrivalanddepartureinjointventureandlocalrailwayshouldbecalculatedintothedemarcationstationsoftheirs.Supercargotransportationfees=escortrate×thenumberofsupercargoes×escortmilage/100(thefigurelessthan100willberoundedup)SupercargoTransportationFee知識(shí)點(diǎn)四押運(yùn)人乘車費(fèi)KnowledgePointⅣ取送車費(fèi)率ShuntingRate按人百公里計(jì)費(fèi)Itwillbecalculatedbyperpersonplusper100km7押運(yùn)人乘車費(fèi)元/人百公里3.007supercargotransportationfeeyuan/person/100km3.00現(xiàn)場(chǎng)實(shí)例：柳州工程機(jī)械集團(tuán)工貿(mào)公司從柳州南站托運(yùn)到哈爾濱站裝載機(jī)2臺(tái)，

每臺(tái)重20噸，收貨人哈爾濱工程機(jī)械銷售公司，NX17B車裝運(yùn)，押運(yùn)人2人。計(jì)算

押運(yùn)人費(fèi)。（全程里程3582公里）押運(yùn)里程3528km，進(jìn)整為3600km，押運(yùn)人乘車費(fèi)＝押運(yùn)費(fèi)率×押運(yùn)人數(shù)×

押運(yùn)里程/100=3.00×2×3600/100=216.00（元）Example:Twoloaders(weight20tonsrespectively)willbetransportedfromthesouthstationofLiuzhoutobyacompanyofLiuzhouConstructionandMachineryGrouptoHarbinstationwithatotallengthof3582km.TheconsigneeisHarbinConstructionandMachinerySellingCompany.

ItwillbetransportedbyNX17Btrainand3528kmapproachesto3600km,thetransportationfee=therate×thenumberofsupercargoes×milage/100=3.00×2×3600/100=216.00

yuanSupercargoTransportationFee知識(shí)點(diǎn)四押運(yùn)人乘車費(fèi)KnowledgePointⅣloadedinrailwayspeciallinebytwosupercargoes.Pleasecalculatethesupercargotransportationfee.DefinitionandClassificationspecialmeasuresthat知識(shí)點(diǎn)一貨運(yùn)雜費(fèi)費(fèi)目KnowledgePointI貨運(yùn)雜費(fèi)的范圍Definition運(yùn)輸費(fèi)用=運(yùn)費(fèi)+其他運(yùn)輸費(fèi)用+雜費(fèi)Referstogoodsthatrequirespecialmeasuresthatrequirespecialmeasuresthatrequirespecial鐵路運(yùn)輸貨物自承運(yùn)起至交付止時(shí)的全過(guò)程中，向托運(yùn)人、收貨人提供的輔助作業(yè)和勞務(wù)，以及托運(yùn)人或收貨人額外占用鐵路設(shè)備、使用用具和備品所發(fā)生的費(fèi)用，均屬貨運(yùn)雜費(fèi)ReferstogoodsthatrequirespecialmeasuresthatrequirespecialmeasuresthatrequirespecialReferstogoodsthatrequirespecialmeasuresthatrequirespecialmeasuresthatrequirespecialReferstogoodsFeightValueInsuredCharges知識(shí)點(diǎn)五貨物保價(jià)費(fèi)KnowledgePointV收取辦法Collectionmethods按全批貨物保價(jià)金額、貨物品名對(duì)應(yīng)的保價(jià)費(fèi)率核收。保價(jià)費(fèi)＝保價(jià)金額×保價(jià)費(fèi)率Checkandcollectaccordingtotheinsuredvalueofthewholebatchoffreightsandthevalueinsuredratecorrespondingtothenameofthefreights.收取條件Collectionconditions辦理鐵路保價(jià)運(yùn)輸?shù)呢浳铮蛲羞\(yùn)人核保價(jià)費(fèi)Forthefreightstransportedbyrailwayinsuredvalue,thevalueinsuredchargeshallbeverifiedtotheconsignor.Valueinsuredcharge=valueinsuredamount×valueinsuredrate.保價(jià)費(fèi)率ValueinsuredrateFeightValueInsuredCharges知識(shí)點(diǎn)五貨物保價(jià)費(fèi)KnowledgePointV整車：參照貨物保價(jià)費(fèi)率表，在此基礎(chǔ)上進(jìn)行加成或減成批量快運(yùn)：批量快運(yùn)保價(jià)費(fèi)率按照相應(yīng)的整車貨物保價(jià)費(fèi)率計(jì)算集裝箱：集裝箱保價(jià)費(fèi)率按照相應(yīng)的箱型保價(jià)費(fèi)率計(jì)算五個(gè)基本級(jí)：一級(jí)為1‰，二級(jí)為2‰，三級(jí)為3‰，四級(jí)為4‰，五級(jí)為6‰兩個(gè)特定級(jí)：特六級(jí)為10‰，特七級(jí)為15‰Carload:refertothe“FreightValueInsured

RateTable”,andaddorsubtractonthisbasis.Bulkexpress:thevalueinsuredrateofbulkexpressiscalculatedaccordingtothecorrespondinginsuredrateofthecarload.Container:thevalueinsuredpriceofthecontaineriscalculatedaccordingtothecorrespondinginsuredpriceofthecontainertype.Fivebasiclevels:1‰forthefirstlevel,2‰forthesecondlevel,3‰forthethirdlevel,4‰forthefourthlevel,and6‰forthefifthlevel.Twospecificgrades:10‰forspecialgrade6and15‰forspecialgrade7.保價(jià)費(fèi)率ValueinsuredrateFeightValueInsuredCharges知識(shí)點(diǎn)五貨物保價(jià)費(fèi)KnowledgePointV集裝箱箱型 費(fèi)率

35噸敞頂箱按所裝貨物適用的整車保價(jià)費(fèi)率其他箱型3‰（2431類課本按1‰）ContainersContainerType35topentopcontainerOthercontainertypesRatesThevalueinsuredrate

applicabletotheloadedfeights

3‰(1‰for2431textbooks)FeightValueInsuredCharges知識(shí)點(diǎn)五貨物保價(jià)費(fèi)KnowledgePointV現(xiàn)場(chǎng)實(shí)例：南寧維奇汽車銷售公司從南寧南站托運(yùn)到新龍華站微型汽車8臺(tái)，每臺(tái)重2噸，收貨人上海眾隆汽車銷售公司，保價(jià)50萬(wàn)，用一輛標(biāo)重60噸N17K平車

裝運(yùn)。請(qǐng)確定保價(jià)費(fèi)。保價(jià)費(fèi)＝保價(jià)金額×保價(jià)費(fèi)率＝500000×3‰=1500.00（元）Fieldexample:NanningWeiqiAutomobileSalesCo.,Ltd.consigned8miniaturecarsfromNanningSouthRailwayStationtoXinlonghuaStation,eachweighing2tons.TheconsigneewasShanghaiZhonglongAutomobileSalesCo.,Ltd.,withaninsuredpriceof500,000yuanandastandardweightof60tons,withN17KflatwagonforPleasedeterminethevalueinsuredcharge.Valueinsuredcharge=insuredamount×Insuredrate=500000×3‰=1500.00(yuan)StampDuty知識(shí)點(diǎn)六印花稅KnowledgePointVI收取貨物運(yùn)雜費(fèi)同時(shí)必須代征托運(yùn)方應(yīng)納的印花稅，并記入運(yùn)費(fèi)結(jié)算憑證的“印花稅”項(xiàng)目?jī)?nèi)Whencollectingfreightandmiscellaneouscharges,thestampdutypayablebytheconsignormustbecollected計(jì)稅依據(jù)：包括統(tǒng)一運(yùn)價(jià)運(yùn)費(fèi)、特價(jià)或加價(jià)運(yùn)費(fèi)、合資和地方鐵路運(yùn)費(fèi)、電氣化附加費(fèi)、京九分流費(fèi)印花稅=（按運(yùn)費(fèi)收費(fèi)用+京九分流費(fèi)）×印花稅率Taxbasis:containingunifiedfreightcharge,specialorincreasedfreightcharge,jointventureandlocalrailwayfreightcharge,electrificationsurcharge,Beijing-Kowloondiversioncharge.Stampduty=(chargedbyfreightfee+Beijing-Kowloondiversioncharge)×stampdutyrate.onbehalfoftheconsignorandrecordedinthe"StampDuty"itemofthefreightsettlementcertificate.收取條件Collectionconditions收取辦法CollectionmethodsStampDuty知識(shí)點(diǎn)六印花稅KnowledgePointVI印花稅稅率StampdutyrateStampdutyrateis0.5‰.印花稅稅率0.5‰StampDuty知識(shí)點(diǎn)六印花稅KnowledgePointVI課內(nèi)實(shí)訓(xùn)：南寧南站承運(yùn)一車西瓜至楊浦站，貨重30t，使用一輛鐵路C62BK4612345（標(biāo)重60t）裝運(yùn)，苫蓋2塊鐵路X型篷布，隨車押運(yùn)人2人，保價(jià)6萬(wàn)元。區(qū)果品公司南菜北運(yùn)專用線裝車，專用線末端距離車站中心線4.04Km。計(jì)算運(yùn)輸費(fèi)用（裝卸費(fèi)除外）。（運(yùn)價(jià)里程2120km，電化里程1430km，基金里程2120km，京九分流里程144km）Classexercise:NanningSouthStationcarriedacarofwatermelonstoYangpuStation,withafreightweightof30t,usingarailwayC62BK4612345(standardweight60t)forshipment,coveredwith2railwayX-shapedtarpaulins,and2peopleescortingthecar;thevalueinsuredchargeis60,000yuan.DistrictFruitCompanyisloadedonthespeciallineforSouth-Caibei-NorthTransportation,andtheendofthespeciallineis4.04Kmfromthecenterlineofthestation.Calculatetransportationcharge(excepthandlingcharges).(Freightmileage2120km,electrificationmileage1430km,fundmileage2120km,Beijing-Kowloondiversionmileage144km).Freightchargemileage2120km,electrificationmileage1430km,fundmileage2120km,diversionmileage144kmFreightchargeNo.:No.5(Watermelon2069)Chargedweight:60tonsTransportationchargesFreightfee=(baseprice1+baseprice2×freightchargemileage)×cha