How much is the transportation and miscellaneous expenses of the equipment? What is the calculation formula?

The cost of domestic equipment from the delivery place of the equipment manufacturer to the on-site warehouse. Transportation and miscellaneous expenses of domestic equipment generally refer to the related expenses such as procurement, transportation, storage, loading and unloading from the factory to the construction site; Domestic freight and miscellaneous fees for imported equipment refer to port fees (port construction fees, port fees, lighterage fees, storage fees, customs declaration, transshipment, supervision and unloading), loading and unloading, transportation, warehousing and domestic transportation insurance.

The system of equipment transportation and miscellaneous fees refers to the packaging and packaging material fees, transportation fees, loading and unloading fees, warehouse storage fees and loading and unloading fees of supply and marketing departments that are not included in the original price of equipment. If the equipment is provided by the complete equipment company, the service fee of the complete equipment company should also be included in the transportation and miscellaneous expenses of the equipment.

Equipment transportation and miscellaneous fees = [(original price of equipment × handling fee rate of supply and marketing department)+freight and handling fee+transportation loss fee+packaging fee ]×( 1+ purchasing and warehousing rate)

Among them, the original price of equipment is domestic equipment, the original price of standard equipment is the contract price with spare parts, the original price of non-standard equipment is the ex-factory price estimated by cost calculation, and the original price of imported equipment is FOB.

Example: A company plans to import a set of mechanical and electrical equipment from abroad, weighing 65,438+0,500 tons, with an F.O.B. price of US$ 4 million. Other related expense parameters are: international freight standard of USD 360/ton, marine insurance rate of 0.266%, China bank handling fee rate of 0.5%, foreign trade handling fee rate of 1.5%, tariff rate of 22%, value-added tax rate of 17%, and bank foreign exchange rate of USD 1-6.65433. Estimate the purchase cost of equipment.

Solution: According to the calculation formula of the above expenses. There are:

The price of imported equipment = 400× 6.1= 24.4 million yuan.

International freight = 360×1500× 6.1= 3.294 million yuan.

Overseas transportation insurance premium = [(2440+329.4)/(1-0.266%)] × 0.266% = 73,860 yuan.

Import tariff = (2440+329.4+7.386) × 22% = 6108900 yuan.

VAT = (2440+329.4+7.386+610.89) ×17% = 5.759 million yuan.

Financial expenses for bank account cancellation = 2440×0.5% = 1.22 million yuan.

Foreign trade commission = (2440+329.4-F7.386) ×1.5% = 41.65 million yuan.

Domestic transportation and miscellaneous fees = 2,440× 2.5% = 611,000 yuan.

Equipment purchase fee = 2440+329.4+7.386+610.89+575.9+12.2+41.65+61= 40.784 million yuan.