Chapter.3 Export.and.Import.Duties

Registry Export and Import Registry editor (Regedit.exe), which will be discussed in detail in Chapter 3 , allows you to export the whole registry or individual keys. You may export the registry to any device installed in the local system. Tip Export registry files to a folder specially created for this purpose. This folder may be located on the network drive and contain individual subfolders for each user. If you add this folder to the list of folders to be included in the regular backup procedure, you and all other users will benefit from the improvement in reliability. To export the registry, proceed as follows: 1. Start Regedit.exe and select My Computer (to export the whole registry) or any individual key (to export that key only). 2. Select the Export… command from the File menu. 3. The Export Registry File dialog will open (Fig 2.15 ). Select the target folder and specify the file name for the file that will contain exported registry information. Figure 2.15: The Export Registry File dialog. The whole process of exporting the registry file is very similar to the process of saving files The exported registry file has an ASCII text format. You may open this file for editing using any text editor. Exporting the whole registry or individual registry keys is the simplest method of backing up the registry before proceeding with any operations that modify registry content. To discard an incorrect modification introduced in the registry, simply import the previously exported registry file. To restore registry keys using Regedit, select the Import Registry File command from the File menu. The Import Registry File dialog will open (Fig. 2.16 ). You need to select the file to be imported. Figure 2.16: Importing the registry file N ote After getting acquainted with the registry, you will be able to experiment with it and even solve problems by editing the exported registry file and importing it back to the system. However, before you proceed with editing the exported registry file, make a backup copy of this file to safeguard against possible errors. Some tips concerning working with registry import and export functions are shown below.  If you use the import/export function for backing up and restoring the registry, don't forget to copy the exported registry files to removable media or to the network drive.  Before completing the export operation, make sure that the key range you are going to export is the particular one that you need. If the All option is set, the operation will export the whole registry. If you set the Selected branch option, the export operation will export the key specified in the field below.  Be very careful when working with exported registry files. Don't attempt to import incompatible registry files (i.e., don't import registry files exported from Windows NT v. 4.0 or v. 3.51 to a Windows 2000/XP or Windows Server 2003 registry, and vice versa; never try to import Windows 9x/ME registry files to a registry of a Windows NT-based system). If you import incompatible registry files, the import process will fail but, if it saves incorrect registry data before the error occurs (which will Chapter – Export and Import Duties  Export & Import Tax Law No.107/2016/QH13 dated April, 6th, 2016  Decree No.134/2016/NĐ-CP dated september 1st, 2016  Circular No.39/2015/TT-BTC dated March, 25th, 2015;  Circular No.128/2016/TT-BTC dated August, 09th, 2016;  Circular No 38/2015/NĐ-CP dated March, 25th, 2015 Outline Definition of Export & Import Duties Roles of Export-import Duties Dutiable & Non-Dutiable Objects Calculating Export & Import Duties Export & Import Duties Exemption Export & Import Duties Reduction Export & Import Duties Refund Accounting for Import Tax E&I Duties Calculating Examples Definition of Export & Import Duties Impose in the goods which are allowed to export and import across the border of Vietnam; Domestic goods enter into the non-tariff-zone and vice versa; Goods traded, exchanged among the residents at borders Roles of Export-import Duties  This tax is a source of revenue for the state budget, particularly in developing countries  Contribute to the protection and development of domestic production  Contribute to reinforce the foreign policy of State through ordinary tax rates, preferential tax rate, special preferential tax rates Non-Dutiable Objects Goods in transit, goods in border-gate transit; Humanitarian aid or non-refundable aid goods; Goods export from non-tariff-zone to foreign countries; goods import from abroad into the nontariff-zone and used only in the non-tariff-zone; goods transport from one non-tariff-zone to another non-tariff-zone; Petroleum which is used to pay natural resource tax to State when exported Dutiable Objects (Taxpayers) Organizations and individuals that have export or import goods subject to tax include: - Owners of export and import goods - Organization which accept mandated export & import - Individuals who have export or import goods, sending or receiving goods through national border gates Tax base for calculating export & import duties  The quantity of each item on the “export and import declarations paper”  Taxable price  Tax rate of the item at the point of declaration and is specified in the export & import tariff Tax base for calculating export & import duties  For export goods: It is the selling price at the export border gate, under the contract  For imported goods: It is the purchase price at the import border gate, including freight and insurance (CIF: Cost – Insurance – Feight) under the contract  In cases where the export or import goods have prices inscribed on the contracts lower than the actual selling prices at the border gates, the tax calculation prices shall be determined by State  Use the selling rate exchange of VCB to determine the taxable price Phương Pháp Tính Thuế Đối với hàng NK theo giá CIF: Thuế NK phải nộp = Giá trị hàng NK theo VND Thuế suất X thuế NK Đối với hàng XK theo giá FOB: Thuế XK phải nộp VND = SL hàng XK thực tế x Đơn x giá XK Tỷ giá NH VCB x Thuế suất thuế XK Calculation of E&I Duties Import goods with CIF: Imported tax payable = Imported goods’ price in VND X Imported tax rate Export goods with FOB: Emported tax payable = Exported goods’ x quantity Exported price Exchange Exported rate at x tax rate x VCB 10 Tax Exemption For foreign organizations and individuals (Law 107/2016 / QH13, Article 16)  Import and export goods are entitled to preferential treatment;  Moving property, gifts, trading, exchange crossborder on the List and in permited quotas  Goods which have a tax payable below the minimum requirement  Goods which are not for commercial purposes as photographs, films, models-replacing-samples; advertising publications with small quantity Tax Reduction  E&I goods which are being inspected by the customs office in case of damage or loss certified by the authorize agency shall be eligible for tax reduction  The tax reduction corresponding to the actual loss of the goods In cases where export or import goods are damaged or loss in full, tax shall not be applied Tax Refund Reimbursement of E&I tax for subjects who have already paid taxe but: - Do not export or import goods anymore, or the amount of goods export or import actualy with corresponding with tax payable is less the amount of tax already paid - Exporting goods, but must be re-imported, or importing must be re-exported - Goods which are materials imported to produce exported goods and already exported - Goods temporarily imported for re-export or vice versa Accounting for Import Tax - Ghi nhận thuế NK: Nợ 156 (Hàng hóa NK) Có 3333 (Thuế XNK) - Nộp thuế NK: Nợ 3333 (Thuế XNK) Có 112 (TGNH) - Khấu trừ Thuế GTGT hàng NK: Nợ 1331 (Thuế GTGT mua hàng nội địa) Có 33312 (Thuế GTGT hàng NK) Accounting for Export Tax Ghi nhận thuế XK phải nộp: Nợ TK 511 - Doanh thu bán hàng cung cấp dịch vụ Có TK 3333 - Thuế xuất, nhập (Chi tiết thuế xuất khẩu) Khi nộp tiền thuế XK vào NSNN: Nợ TK 3333 - Thuế xuất, nhập (Chi tiết thuế xuất khẩu) Có TK 111, 112, E&I Duties Calculating Examples Example 1: Nam Phong Import & ...Transport and Translocation of Water and Solutes UNIT I [...]... stress (see Chapter 23) (After Hsiao 1979.) FIGURE 3. 12 Protein synthesis Well-watered plants Plants under mild water stress Plants in arid, desert climates –4 Water and Plant Cells lation of solutes, closing of stomata, and inhibition of photosynthesis Water potential is one measure of how hydrated a plant is and thus provides a relative index of the water stress the plant is experiencing (see Chapter. .. permeability to water, is one of the factors determining the velocity of water movements in plants 3. 7 Wilting and Plasmolysis Plasmolysis is a major structural change resulting from major water loss by osmosis Chapter References Dainty, J (1976) Water relations of plant cells In Transport in Plants, Vol 2, Part A: Cells (Encyclopedia of Plant Physiology, New Series, Vol 2.), U Lüttge and M G Pitman,... (1996) Cotransport of water by the Na+/glucose cotransporter Proc Natl Acad Sci USA 93: 133 67– 133 70 Nobel, P S (1999) Physicochemical and Environmental Plant Physiology, 2nd ed Academic Press, San Diego, CA Schäffner, A R (1998) Aquaporin function, structure, and expression: Are there more surprises to surface in water relations? Planta 204: 131 – 139 Stein, W D (1986) Transport and Diffusion across Cell... Steudle, E., and Smith, J A C (1999) Plant aquaporins: Their molecular biology, biophysics and significance for plant water relations J Exp Bot 50: 1055–1071 Tyree, M T., and Jarvis, P G (1982) Water in tissues and cells In Physiological Plant Ecology, Vol 2: Water Relations and Carbon Assimilation (Encyclopedia of Plant Physiology, New Series, Vol 12B), O L Lange, P S Nobel, C B Osmond, and H Ziegler,... and water within sieve tubes occurs along gradients in hydrostatic 43 Water and Plant Cells (turgor) pressure rather than by osmosis Thus, within the phloem, water can be transported from regions with lower water potentials (e.g., leaves) to regions with higher water potentials (e.g., roots) These situations notwithstanding, in the vast majority of cases water in plants moves from higher to lower water. .. provides us with a better understanding of the water relations literature 3. 4 The Matric Potential A brief discussion of the concept of matric potential, used to quantify the chemical potential of water in soils, seeds, and cell walls 3. 5 Measuring Water Potential A detailed description of available methods to measure water potential in plant cells and tissues 3. 6 Understanding Hydraulic Conductivity... transport, water potential is a useful measure of the water status of plants As we will see in Chapter 4, diffusion, bulk flow, and osmosis all 46 Chapter 3 help move water from the soil through the plant to the atmosphere Web Material Web Topics 3. 1 Calculating Capillary Rise Quantification of capillary rise allows us to assess the functional role of capillary rise in water movement of plants 3. 2 Calculating... drier, the plant similarly becomes less hydrated (attains a lower Yw) If this were not the case, the soil would begin to extract water from the plant The Components of 1. QUÁ TRÌNH RA ĐỜI VÀ PHÁT TRIỂN CỦA CÔNG TY CỔ PHẦN XNK NÔNG LÂM SẢN CHẾ BIẾN 1.1. Quá trình hình thành Căn cứ Nghị định số 64/2002/NĐ-CP ngày 19/6/2002 của Chính phủ về việc chuyển doanh nghiệp Nhà nước thành công ty cổ phần. Thực hiện Quyết định số 65/2003/QĐ-TTg ngày 22/4/2003 của Thủ tướng Chính phủ về việc phê duyệt phương án tổng thể sắp xếp, đổi mới doanh nghiệp Nhà nước trực thuộc Bộ Nông nghiệp và phát triển nông thôn đến năm 2005. Công ty được thành lập theo Quyết định số 3597/QĐ/BNN-TCCCB ngày 19/10/2004 của Bộ Nông nghiệp và Phát triển nông thôn chuyển doanh nghiệp Nhà nước Công ty đầu tư xuất nhập khẩu nông lâm sản chế biến thành Công ty cổ phần xuất nhập khẩu nông lâm sản chế biến. Tên giao dịch quốc tế: EXPORT AND IMPORT JOINT STOK COMPANY FOR AGRICULTURAL FOREST PRODUCTS Tên viết tắt: EIA. jsc Trụ sở chính: Số 25 phố Tân Mai, phường Tân Mai, quận Hoàng Mai, thành phố Hà Nội. 1.2. Quá trình phát triển của Công ty Tiền thân của công ty là chuyên sản xuất giống nấm Tương Mai và được chính thức thành lập theo quyết định 3027/QĐ/UB ngày 24/8/1985 thuộc Bộ Nông nghiệp và Phát triển nông thôn quản lý. Nhiệm vụ chính của Trung tâm là sản xuất các loại giống nấm ăn, tổ chức liên doanh sản xuất chế biến và thu gom nấm để phục vụ cho tiêu dùng và xuất khẩu. Năm 1991, theo Quyết định số 969/QĐ/UB ngày 28/5/1999 của UBND Thành phố Hà Nội chuyển Trung tâm chuyên sản xuất nấm thành Công ty sản xuất giống, chế biến và xuất khẩu nấm Hà Nội thuộc Liên hiệp thực phẩm vi sinh Hà Nội. Nhiệm vụ của Công ty là sản xuất các loại giống nấm ăn, tổ 1 1 chức liên doanh liên kết sản xuất chế biến và thu gom nấm để phục vụ cho tiêu dùng và xuất khẩu. Năm 1997, do việc sản xuất kinh doanh XNK phát triển mạnh, theo quyết định 3395/NN-TCCB/QĐ ngày 25/12/1997 của Bộ trưởng Bộ Nông nghiệp và phát triển nông thôn về việc chuyển đổi tên Công ty sản xuất giống, chế biến và xuất khẩu nấm thành Công ty đầu tư, XNK nông lâm sản chế biến- Bộ Nông nghiệp và Phát triển Nông thôn. Hoạt động sản xuất kinh doanh XNK của công ty là chuyên sản xuất kinh doanh các sản phẩm chế biến từ măng, nấm và nông lâm sản chế biến khác. Năm 2004, theo chủ trương chính sách của Chính phủ về việc chuyển công ty Nhà nước thành công ty cổ phần nên công ty được chuyển đổi từ Công ty Đầu tư XNK nông lâm sản chế biến thành Công ty cổ phần XNK nông lâm sản chế biến. Hoạt động sản xuất kinh doanh XNK của công ty là chuyên sản xuất kinh doanh các sản phẩm chế biến từ nấm, măng và nông lâm sản chế biến khác. Các mặt hàng này trước đây được xuất khẩu sang các nước phương Tây và các nước châu Á. Nếu như trước đây các mặt hàng này chủ yếu được xuất sang Liên Xô cũ và các nước Đông Âu thì từ khi biến động chính trị lớn xảy ra. Công ty gặp không ít khó khăn và đã phải tìm các thị trường mới. Tuy nhiên cùng với sự đổi mới của cơ chế kinh tế và chính sách mở cửa của Nhà nước, ngành kinh doanh XNK nói chung và Công ty nói riêng đã gặp phải không ít những khó khăn. Nhưng cho đến nay Công ty cũng đã dần tháo gỡ và đã có những bước tiến bộ nhất định và tự khẳng định mình trong lĩnh vực kinh tế. Trên những nền tảng ban đầu, Công ty không những giữ được mối quan hệ với các bạn hàng truyền thống mà còn mở rộng quan hệ với các bạn hàng mới liên doanh, liên kết với các tổ chức công ty trong và ngoài nước. Cùng với sự tăng trưởng phát triển và chuyển đổi của nền kinh tế, Công ty đã 2 2 bắt kịp với nhịp độ sôi động của thị trường kinh doanh hàng hoá, XNK liên quan nhiều đến các bạn hàng trong và ngoài nước. Do vậy, việc tìm kiếm thị trường mới là một yêu cầu tất yếu đặt ra đối với Công ty. Công ty đã tiếp tục tìm kiếm, phát hiện thị trường mới, duy trì thị trường sẵn có để tăng kim ngạch XNK. Phương thức kinh doanh thời kỳ này được thay đổi một cách linh hoạt để thích ứng với cơ chế thị trường. Cụ thể như sau: + Đối với cơ sở sản xuất trong nước: Công ty xác định lại đối tượng sản xuất, tổ chức có hiệu quả mạng lưới sản xuất, thu mua, đầu tư, mở Magento Beginner's Guide William Rice Chapter No. 3 "Categories and Attributes" www.besthosting4magento.com For More Information: http://www.packtpub.com/magento-beginners-guide/book In this package, you will find: A Biography of the author of the book A preview chapter from the book, Chapter No 3 "Categories and Attributes" A synopsis of the book’s content Information on where to buy this book About the Author William Rice is a software training professional who lives, works, and plays in New York City. He is the author of two books on Moodle— Moodle E-Learning Course Development and Moodle Teaching Techniques . His indoor hobbies include writing books and spending way too much time reading sites such as Slashdot and www.ted.org. His outdoor hobbies include orienteering, edible wild plants, and practicing archery within sight of JFK Airport. William is fascinated by the relationship between technology and society: how we create our tools, and how our tools in turn shape us. He is married to an incredible woman who encourages his writing pursuits, and has two amazing sons. For More Information: http://www.packtpub.com/magento-beginners-guide/book Magento: Beginner's Guide Magento is the world's most evolved e-commerce solution. It runs on the Apache/MySQL/PHP platform. From a single installation you can control multiple storefronts, all of which share the customer and product information. Magento's templates and themes enable you to customize the look and feel of your store, even optimizing it for mobile phones. Magento's extensions enable you to connect it to a large number of payment gateways and shipping services. Modular code enables you to upgrade your Magento installation while retaining your customizations. Support is provided free of cost by an active open source community, and also by subscription to Varien—the company behind Magento. This book provides guidance in the form of a step-by-step approach to building a simple, effective online store. The book covers the key features of Magento that will help you get your store up and running. It guides you through installation, configuration, populating your store with products, accepting payments, maintaining relationships with your customers, and fulfilling orders. When you create an online store with Magento, you usually follow a defined series of steps. This book is arranged to support that process. Each chapter shows you how to get the most from one step. You will learn to customize the default Magento storefront, so that it becomes your store. You will also learn about Magento's directory structure, and where some of the elements of a store are customized. This experience will help you if you decide to go beyond this book and install new themes, or create your own themes. As you work your way through each chapter, your store will grow in scope and sophistication. By the time you finish this book you should have a basic, but complete, working online store. For More Information: http://www.packtpub.com/magento-beginners-guide/book What This Book Covers Chapter 1 focuses on what you can do with Magento and a walk-through of a store using the features we will cover. Chapter 2 covers the installation of Magento on a low-cost hosting service. Chapter 3 focuses on creating categories and attributes, a necessary step before you can build your catalog of products. Chapter 4 focuses on the configuration of tax rates and rules to automatically apply the correct sales tax based upon the type of product and the purchaser's location. Chapter 5 focuses on adding products 3.1 Chapter 3 Data and Signals Copyright © The McGraw-Hill Companies, Inc. Permission required for reproduction or display. 3.2 To be transmitted, data must be transformed to electromagnetic signals. Note 3.3 3-1 ANALOG AND DIGITAL 3-1 ANALOG AND DIGITAL Data can be Data can be analog analog or or digital digital . The term . The term analog data analog data refers refers to information that is continuous; to information that is continuous; digital data digital data refers to refers to information that has discrete states. Analog data take on information that has discrete states. Analog data take on continuous values. Digital data take on discrete values. continuous values. Digital data take on discrete values. Analog and Digital Data Analog and Digital Signals Periodic and Nonperiodic Signals Topics discussed in this section: Topics discussed in this section: 3.4 Note Data can be analog or digital. Analog data are continuous and take continuous values. Digital data have discrete states and take discrete values. 3.5 Signals can be analog or digital. Analog signals can have an infinite number of values in a range; digital signals can have only a limited number of values. Note 3.6 Figure 3.1 Comparison of analog and digital signals 3.7 In data communications, we commonly use periodic analog signals and nonperiodic digital signals. Note 3.8 3-2 PERIODIC ANALOG SIGNALS 3-2 PERIODIC ANALOG SIGNALS Periodic analog signals can be classified as Periodic analog signals can be classified as simple simple or or composite composite . A simple periodic analog signal, a . A simple periodic analog signal, a sine wave sine wave , , cannot be decomposed into simpler signals. A composite cannot be decomposed into simpler signals. A composite periodic analog signal is composed of multiple sine periodic analog signal is composed of multiple sine waves. waves. Sine Wave Wavelength Time and Frequency Domain Composite Signals Bandwidth Topics discussed in this section: Topics discussed in this section: 3.9 Figure 3.2 A sine wave 3.10 We discuss a mathematical approach to sine waves in Appendix C. Note [...]... time 0 3. 22 Figure 3. 5 Three sine waves with the same amplitude and frequency, but different phases 3. 23 Example 3. 6 A sine wave is offset 1/6 cycle with respect to time 0 What is its phase in degrees and radians? Solution We know that 1 complete cycle is 36 0° Therefore, 1/6 cycle is 3. 24 Figure 3. 6 Wavelength and period 3. 25 Figure 3. 7 The time-domain and frequency-domain plots of a sine wave 3. 26 Note... continuous frequencies 3. 32 Example 3. 8 Figure 3. 9 shows a periodic composite signal with frequency f This type of signal is not typical of those found in data communications We can consider it to be three alarm systems, each with a different frequency The analysis of this signal can give us a good understanding of how to decompose signals 3. 33 Figure 3. 9 A composite periodic signal 3. 34 Figure 3. 10 Decomposition... frequencies 3. 15 Table 3. 1 Units of period and frequency 3. 16 Example 3. 3 The power we use at home has a frequency of 60 Hz The period of this sine wave can be determined as follows: 3. 17 Example 3. 4 Express a period of 100 ms in microseconds Solution From Table 3. 1 we find the equivalents of 1 ms (1 ms is 10 3 s) and 1 s (1 s is 106 μs) We make the following substitutions: 3. 18 Example 3. 5 The period... Figure 3. 3 Two signals with the same phase and frequency, but different amplitudes