項目4鐵路貨物運價任務(wù)8貨運雜費87課件

項目4鐵路貨物運價

任務(wù)8貨運雜費

陳斌ChenBinTask8:MiscellaneousChargesforFreightTrafficProject

4:

TheChargeofRailFreight收取辦法ClooectionMethodsFeesforUsageofRailContainers知識點二鐵路集裝箱使用費KnowledgePointⅡ收取條件CollectionConditions使用鐵路集裝箱裝運貨物，向托運人核收集裝箱使用費。（自備箱不收）Shipperswillbechargedfortheusageofcontainersifrailcontainersareusedtotransportfreight(self-preparedcontainerswillnotbecharged).鐵路集裝箱使用費，按發(fā)站至到站的運價里程（含與國鐵辦理直通運輸?shù)暮腺Y、地方鐵路的運價里程），依據(jù)箱型、使用里程分段費率、箱數(shù)核收。（全程里程）集裝箱使用費＝集裝箱使用里程分段費率×箱數(shù)Therailcontainerfeewillbechargedaccordingtothemilageofthefreightfromdeparturestationtoarrivalstation(includingthemilageofjointandlocalrailwayoperatedwithChinaRailway),thetypeofcontainer,mileagesegmentrateandthenumberofcontainer.Feesforcontainerusage=mileagesegmentrate×thenumberofcontainers.FeesfortheUsageofRailContainers知識點二鐵路集裝箱使用費KnowledgePointⅡ集裝箱使用費費率RateoftheContainerUsage集裝箱使用費基價費率BasicRateofContainerUsage20-feetcontainerLessthan250kilometersyuan/container35.00Forevery100kilometersabove250kilometersyuan/container6.0040-feetcontainerLessthan250kilometersyuan/container70.00Forevery100kilometersabove250kilometersyuan/container12.00FeeforusageofcontainerFeesfortheUsageofRailContainers知識點二鐵路集裝箱使用費KnowledgePointⅡ危險貨物加成20%20英尺35噸敞頂箱按照20英尺通用箱費率使用冷藏箱加成300%罐式箱加成200%Itwillbechargedadditional20%fordangerousfreight.Therateof20-feetopen-topcontainerswith35-toncapacityissameas20-feetcontainers.Itwillbechargedadditional300%forrefrigeratedcontainers.Itwillbechargedadditional200%fortankcontainers.集裝箱使用費費率RateoftheContainerUsageFeesfortheUsageofRailContainers知識點二鐵路集裝箱使用費KnowledgePointⅡ現(xiàn)場實例：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，計算集裝箱使用費。（運價里程2120km）stationinShanghaiintwo20-feetcontainers,pleasecalculatethefeefortheusageofrailcontainers.解：250km：35.00元/箱250km以上：2120–250=1870km，取1900km集裝箱使用費=集裝箱使用里程分段費率×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知識點三取送車費KnowledgePointⅢ收取辦法Methods收取條件Condition用鐵路機車往專用線或?qū)Ｓ描F路的站外交接地點調(diào)送車輛時，核收取送車費Whentherollingstockisusedtoshunttrainstothecontaineryardofrailwayspeciallineorspecialpurposerailway,shuntingfeesshouldbecharged.計算取送車費的里程，應(yīng)自車站中心線起算，到交接地點或?qū)Ｓ镁€最長線路終端止里程往返合計（不足1公里的尾數(shù)進整為1公里。取送車費＝取送車費率×計費車數(shù)（箱數(shù)）×取送車往返里程Themilageofshuntingtrainshouldbecalculatedfromthebeginningofthecentrallineofthetrainstationtothecontaineryardortheendofthelongestrailwayspecialline.Themantissalessthan1kilometershouldberoundedupto1kilometer.Theshuntingfeeequalsshuntingrate×thenumberofcontainers×doublemilageofshuntingtrain.取送車費率RateforTrainShunting按車公里、箱公里計費Itwillbecalculatedbythecar-kilometerandcontainer-kilometer.FeesforTrainShunting知識點三取送車費KnowledgePointⅢ5取送車費整車元/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知識點三取送車費KnowledgePointⅢShuntingfeeequalstherate×thenumberoftrains×doublemilage=8.1×1×8=64.80現(xiàn)場實例：柳州工程機械集團工貿(mào)公司從柳州南站托運到哈爾濱站裝載機2臺，每臺重20噸，收貨人哈爾濱工程機械銷售公司，NX17B車裝運，輕化專用線裝車，車站到專用線里程3.6Km。計算取送車費取送車往返里程：3.6×2=7.2km，進整為8km取送車費=取送車費率×計費車數(shù)×取送車往返里程=8.1×1×8=64.80（元）Example:Twoloaders(weight20tonsrespectively)willbetransportedfromthesouthstationofLiuzhoutoHarbinstationbyacompanyofLiuzhouConstructionandMachineryGroupwithatotallengthof3.6km.TheconsigneeisHarbinConstructionandMachinerySellingCompany.

ItwillbetransportedbyNX17Btrainandloadedinrailwayspecialline.Pleasecalculatetheshuntingfee.SupercargoTransportationFee知識點四押運人乘車費KnowledgePointⅣ收取辦法Methods收取條件Condition派有押運人押運的貨物，核收押運人乘車費Forthefreightescortedbysupercargo,supercargoshouldbecharged.押運人乘車費由發(fā)站按國鐵運價里程（含辦理直通的鐵路局臨管線和工程臨管線）計算（全程）通過合資、地方鐵路的將其通過的合資、地方鐵路運價里程合并計入（全程）SupercargotransportationfeeshallbecalculatedbythedeparturestationaccordingtothemileageofChinaRailway(includingthetemporarypipelinesandengineeringpipelinesofrailwaybureau.(thewholeprocess)Themilagerunbytrainsofjointventureandlocalrailwaywillbeaddedintothewholemilage.SupercargoTransportationFee知識點四押運人乘車費KnowledgePointⅣ收取辦法Methods在合資、地方鐵路到發(fā)的計算到合資、地方鐵路的分界站。（分段）押運人乘車費＝押運費率×押運人數(shù)×押運里程/100（不足100km，進為100km）Themilageofarrivalanddepartureinjointventureandlocalrailwayshouldbecalculatedintothedemarcationstationsoftheirs.Supercargotransportationfees=escortrate×thenumberofsupercargoes×escortmilage/100(thefigurelessthan100willberoundedup)SupercargoTransportationFee知識點四押運人乘車費KnowledgePointⅣ取送車費率ShuntingRate按人百公里計費Itwillbecalculatedbyperpersonplusper100km7押運人乘車費元/人百公里3.007supercargotransportationfeeyuan/person/100km3.00現(xiàn)場實例：柳州工程機械集團工貿(mào)公司從柳州南站托運到哈爾濱站裝載機2臺，

每臺重20噸，收貨人哈爾濱工程機械銷售公司，NX17B車裝運，押運人2人。計算

押運人費。（全程里程3582公里）押運里程3528km，進整為3600km，押運人乘車費＝押運費率×押運人數(shù)×

押運里程/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知識點四押運人乘車費KnowledgePointⅣloadedinrailwayspeciallinebytwosupercargoes.Pleasecalculatethesupercargotransportationfee.DefinitionandClassificationspecialmeasuresthat知識點一貨運雜費費目KnowledgePointI貨運雜費的范圍Definition運輸費用=運費+其他運輸費用+雜費Referstogoodsthatrequirespecialmeasuresthatrequirespecialmeasuresthatrequirespecial鐵路運輸貨物自承運起至交付止時的全過程中，向托運人、收貨人提供的輔助作業(yè)和勞務(wù)，以及托運人或收貨人額外占用鐵路設(shè)備、使用用具和備品所發(fā)生的費用，均屬貨運雜費ReferstogoodsthatrequirespecialmeasuresthatrequirespecialmeasuresthatrequirespecialReferstogoodsthatrequirespecialmeasuresthatrequirespecialmeasuresthatrequirespecialReferstogoodsFeightValueInsuredCharges知識點五貨物保價費KnowledgePointV收取辦法Collectionmethods按全批貨物保價金額、貨物品名對應(yīng)的保價費率核收。保價費＝保價金額×保價費率Checkandcollectaccordingtotheinsuredvalueofthewholebatchoffreightsandthevalueinsuredratecorrespondingtothenameofthefreights.收取條件Collectionconditions辦理鐵路保價運輸?shù)呢浳?，向托運人核保價費Forthefreightstransportedbyrailwayinsuredvalue,thevalueinsuredchargeshallbeverifiedtotheconsignor.Valueinsuredcharge=valueinsuredamount×valueinsuredrate.保價費率ValueinsuredrateFeightValueInsuredCharges知識點五貨物保價費KnowledgePointV整車：參照貨物保價費率表，在此基礎(chǔ)上進行加成或減成批量快運：批量快運保價費率按照相應(yīng)的整車貨物保價費率計算集裝箱：集裝箱保價費率按照相應(yīng)的箱型保價費率計算五個基本級：一級為1‰，二級為2‰，三級為3‰，四級為4‰，五級為6‰兩個特定級：特六級為10‰，特七級為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.保價費率ValueinsuredrateFeightValueInsuredCharges知識點五貨物保價費KnowledgePointV集裝箱箱型 費率

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

applicabletotheloadedfeights

3‰(1‰for2431textbooks)FeightValueInsuredCharges知識點五貨物保價費KnowledgePointV現(xiàn)場實例：南寧維奇汽車銷售公司從南寧南站托運到新龍華站微型汽車8臺，每臺重2噸，收貨人上海眾隆汽車銷售公司，保價50萬，用一輛標重60噸N17K平車

裝運。請確定保價費。保價費＝保價金額×保價費率＝500000×3‰=1500.00（元）Fieldexample:NanningWeiqiAutomobileSalesCo.,Ltd.consigned8miniaturecarsfromNanningSouthRailwayStationtoXinlonghuaStation,eachweighing2tons.TheconsigneewasShanghaiZhonglongAutomobileSalesCo.,Ltd.,withaninsuredpriceof500,000yuanandastandardweightof60tons,withN17KflatwagonforPleasedeterminethevalueinsuredcharge.Valueinsuredcharge=insuredamount×Insuredrate=500000×3‰=1500.00(yuan)StampDuty知識點六印花稅KnowledgePointVI收取貨物運雜費同時必須代征托運方應(yīng)納的印花稅，并記入運費結(jié)算憑證的“印花稅”項目內(nèi)Whencollectingfreightandmiscellaneouscharges,thestampdutypayablebytheconsignormustbecollected計稅依據(jù)：包括統(tǒng)一運價運費、特價或加價運費、合資和地方鐵路運費、電氣化附加費、京九分流費印花稅=（按運費收費用+京九分流費）×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知識點六印花稅KnowledgePointVI印花稅稅率StampdutyrateStampdutyrateis0.5‰.印花稅稅率0.5‰StampDuty知識點六印花稅KnowledgePointVI課內(nèi)實訓(xùn)：南寧南站承運一車西瓜至楊浦站，貨重30t，使用一輛鐵路C62BK4612345（標重60t）裝運，苫蓋2塊鐵路X型篷布，隨車押運人2人，保價6萬元。區(qū)果品公司南菜北運專用線裝車，專用線末端距離車站中心線4.04Km。計算運輸費用（裝卸費除外）。（運價里程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