国际货运代理业指定货账务处理浅析  

Probing into international freight forwarding industry negotiated cargo accounting

作　　者：于方[1] 

机构地区：[1]上海材料研究所,上海200000

出　　处：《特区经济》2014年第10期126-127,共2页Special Zone Economy

摘　　要：随着社会分工的细化,国际货运代理业作为国际贸易和国际运输的中间环节应运而生。因为行业特点,国际货运代理费用结算涉及的范围广、关系复杂。本文以最为复杂的海运出口指定货业务为例,对国际货运代理业账务处理过程中有关利润分成、佣金处理、"营改增"等疑难问题做了具体分析,并从业务培训、监督管理、制度建设等方面提出改进和提高的策略。With the refinement of social division of labor, international freight forwarders have emerged as intermediaries of the international trade and transport. For the special industry characteristics,the settlement of freight involves a wide range of international freight costs and complicated relationships. In this paper, the problematic issues in accounting processing of the international freight forwarder industry, such as profit share, commissions,replacing business Tax by VAT etc., are analyzed extensively with a most complex example of routing order by sea export. Furthermore, the improving strategies are present from business training, supervision and management, institution-building and other aspects.

关 键 词：国际货运代理 指定货 账务处理 利润分成 佣金 营改增 

分 类 号：F259.2[经济管理—国民经济]