商业发票与形式发票

1、商业发票与形式发票商业发票(COMMERCIAL INVOICE )是出口方向进口方开列发货价目清单，是买卖双方记 账的依据，也是进出口报关交税的总说明。商业发票是一笔业务的全面反映，内容包括商品 的名称、规格、价格、数量、金额、包装等，同时也是进口商办理进口报关不可缺少的文件， 因此商业发票是全套出口单据的核心，在单据制作过程中，其余单据均需参照商业发票缮制。As the basis for traders to keep acco un ts, and gen eral specificatio n for customs cleara nee and tax payme nt, Comm

2、ercial In voice, is a detailed list of goods and prices provided by the exporter to the importer. Consisting of product name, specification, unit price, quantity, total amount, package, etc, Commercial In voice can in dicate one deal fully. Mean while, Commercial In voice is the in dispe nsable docu

3、me nt for importer to carry out customs cleara nee. Therefore, it is reas on able to say that Commercial In voice is the cen ter of the whole set of export docume nts. Other related docume nts should be made cha nged on the basis of Commercial In voice.形式发票(Proforma In voice)是一种非正式发票，是卖方对潜在的买方报价的一种形

4、式。买方 常常需要形式发票，以作为申请进口和批准外汇之用。Proforma In voice is a ki nd of in formal in voice, one way to give pote ntial buyer quotati ons. Usually, the buyer n eeds Proforma In voice to apply for import and foreig n excha nge.形式发票是供外商确认货物明细，价格，运费等内容的单子，是正式的(purchas ing oder)的前身。而发票是成交后，用来报运和给外商出具的正式单据。简言之，形式发票(

5、不是真正的发票，只是用来确认价格和货物明细的Proforma In voice is a list for foreig n buyer to confirm the details of goods, price, freight and other items, it the predecessor of a formal purchas ing order. While, Commercial In voice is the formal docume nt issued by the seller to the foreig n buyer after clos ing a deal.

6、In a word, Proforma In voice is not a real in voice, but con firmati on of price and goods details.形式发票是给客户用的。类似一个合同。商业发票是给海关看的。内容上基本上一直。一般 我都是直接把formal in voice 改成commercial in voice,其他的原圭寸不动就行了。开立时间,肯定是形式发票在前。因为商业发票是给海关看的。Proforma In voice is for the clie nt, fun ctio ning like a con tract. While,

7、 Commercial In voice is for customs office. The content of both of them is almost the same. Usually, you only need to cha nge Proforma into Commercial ”.As for the issued date, of course Proforma In voice is ahead of Commercial In voice.在业务中，你肯定是跟客户做好形式发票之后，才能确定这商业发票是由卖方开立的一种收 发货物的凭证，也是一种价目清单，是国际贸易单

8、据中的核心单据In one bus in ess, only after you have issued Proforma In voice to the clie nt can you makesure that Commercial In voice is a kind of voucher of sending and receivi ng goods.Commercial In voice also is a price list and core docume nt in intern atio nal trade.形式发票是在对外贸易中，出口商开给进口商的假定发票、发票上仍然有商品

9、名称，品质规 格，数量、单价，总价等，但它不能作正式发票使用，对进出口双方都无约束力，只作为进 口商申请外汇进口许可证时使用。Proforma In voice is an assumed in voice issued by the exporter to the importer in foreig n trade, including the name of goods, quality specifications, quantity, unit price, total price and so on. But it can not be used as formal in voic

10、e, only for admissi on of import ing foreig n curre ncy, and it has no force of con stra int.形式发票是商业发票的一种，形式发票当然是正式的，好多客户凭形式发票就可以付款和开立信用证，大家不要小看形式发票了。国际贸易中的商业发票是出口商签发给进口商的 发货价目清单，商业发票由出口商正式签发后即有效，它是进出口双方办理结算、报关和交 纳税款的依据。看看下面的内容希望对形式发票有正确的理解！形式发票(PROFORMA INVOICE)，也称预开发票或估价发票，(P/I )。在货物未成交前，在未成交之前，买方

11、要求出口商卖方将拟出售成交的商品名称、单价、规格等条件开 立的一份参考性发票。卖方凭此预先让卖方知晓如果双方将来以某数量成交之后，卖方要开 给买方的商业发票大致的形式及内容。是一种试算性质的货运清单。Proforma In voice is a reference in voice required by the buyer before the con clusi on of adeal, including items like name, unit price, and specification of the goods planned to sell andsome other th

12、in gs. In this way, the seller can inform the buyer of the form and contents ofthe later commercial in voice after cli nching a deal of certa in amount of goods. It is a trial shipme nt list.形式发票(Proforma In voice)在某些国家也可以供买方作为申请进口许可证或申请外 汇额度的证件，也作为买方向银行申请向卖方支付货款，开立信用证等的依据。In some coun tries, Profor

13、ma In voice is treated as the docume ntal foun dati on for thebuyer to apply for the certificate of import admissi on and foreig n excha nge quota, and toope n the Letter of Credit to pay the seller for the goods.形式发票的主要作用如下:1，作为数量化的报价。2，作为销售确认。3，让买方凭以申请：A，输入许可。B，外汇许可。C,开立信用证。Mai n fun cti ons of Pr

14、oforma In voice:1. Quantified quotation2. Sales confirmation3. Documental foundation for the seller to apply for:A. Import admissi on B. Foreig n excha nge admissi on C. Opening Letter of Credit形式发票最主要的要列清楚以下几个要约：1、货物品名2、数量3、 成交价格方式，是FOB、CFR、还是CIF等，这一点很重要！关系到费用及风险分担的问题。4、装运期5、运输方式6、付款方式7、贵公司的详细的银行资料

15、Proforma In voice should list out all the items as below,1. Name of the goods2. Quantity3. Price terms like FOB, CFR, CIF etc.(This point is very essential, because it closely linksto the share of cost and risk)4. Delivery date5. Shipping6. Payment terms7. Detailed bank information of the export com

16、pany以上所列的几点只是一些基本要约，一般小额贸易国外客户是很少签正式出口合同的， 形式发票往往就起着约定合同基本内容以实现交易的作用，所以有必要的话要将可能产生分 歧的条款一一详列清楚，要买方签回确认条款，以后真正执行合同时便可有所依据。如果是 形式发票被利用来做信用证，信用证上的条款便应与形式发票上的一致。All the points listed above are only basic clauses. Normally, foreign customers rarely sign formal export con tract with the exporter if the or

17、der is small, un der this circumsta nee. Proforma In voice will play the role of fun dame ntal conven ti ons to carry out the trade. Therefore, to make sure that there be documental clauses for reference in practical operatio n, it is n ecessary to list out all the terms that might cause diverge nee

18、, and ask the buyer to con firm back and sig n it. If the Proforma In voice is used for ope ning Letter of Credit, its clauses should be the same as those on Proforma In voice.形式发票不是一种正式发票，不能用于托收和议付，它所列的单价等，也仅仅是进口商根 据当时情况所作的估计，对双方都无最终的约束力，所以说形式发票只是一种估价单，正式 成交发货后还要另外重新缮制商业发票。Proforma In voice is not

19、a formal in voice, and it cannot be adopted for collect ion or negotiation. All the unit prices or some other terms in the PI are only estimations made by the exporter at that time, and they do not have the final force of constraint. So PI is just one type of bill of estimate. Commercial In voice sh

20、ould be n ewly made and revised after delivery.商业发票之一：商业发票的内容、作用及种类：Content, function and type of Commercial In voice商业发票的内容一般包括：1、 商业发票须载明发票”(INVOICE )字样；2、发票编号和签发日期( NUMBER AND DATE OF ISSUE)；3、合同或定单号码( CONTRACT NUMBER OR ORDER NUMBER)；4、收货人名址(CONSIGNEES NAME AND ADDRESS)；5、出口商名址(EXPORTERS NAME AN

21、D ADDRESS)；6、装运工具及起讫地点( MEANS OF TRANSPORT AND ROUTE)；7、 商品名称、规格、数量、重量(毛重、净重)等(COMMODITY , SPECIFICATIONS ,QUANTITY , GROSS WEIGHT , NET WEIGHT ETC )。8、包装及尺码(PACKING AND MEASUREMENT );9、唛头及件数(MARKS AND NUMBERS );10、价格及价格条件(UNIT PRICE AND PRICE TERM)；11、总金额(TOTAL AMOUNT)；12、出票人签字(SIGNATURE OF MAKER )等。Normally, one Commercial In voice in eludes,1 Word of INVOICE ” in the title2 In voice nu mber and date of issue3 Con tract nu mber or purchase order nu mber4 Address and