Formula analysis: FOB= (RMB tax-included price-tax refund income)/spot foreign exchange buying price; In which: tax refund income = RMB tax-included price × [tax refund rate /( 1+ VAT rate)].
FOB (Free on Board), also known as "Free on Board", is one of the commonly used trade terms in international trade. For the transaction under FOB conditions, the buyer is responsible for sending a ship to receive the goods, and the seller shall load the goods on the ship designated by the buyer at the port of shipment stipulated in the contract and within the specified time limit, and notify the buyer in time.
FOB domestic expenses include: 1, processing and finishing expenses; 2, packaging costs; 3. Storage expenses (storage/rent, fire insurance, etc. ); 4. Domestic transportation costs (warehouse to wharf); 5. Certificate fee (including commodity inspection fee, notary fee, consular visa fee, certificate of origin fee, license fee, storage fee, etc.). );
6. Freight (freight, lifting fee and barge fee, etc.). ); 7. Bank charges (discount interest, handling fees, etc.). ); 8. Estimated loss (loss, shortage, leakage, damage, deterioration, etc. ); 9. Posts and telecommunications fees (telegram, telephone, telegram, fax, email, etc.). ).
References:
Baidu encyclopedia-FOB