1.客户少付进口税，确实可以降低进口成本。客户需要在进口申报时提交出口商提供的发票。您可以根据0.2美元填写发票金额，因此客户将按照0.2美元X进口税的税率缴税。但是，需要注意的是，出口报关单时，必须按实际支付金额0.3美元申报，否则会有外汇核销的问题。
2.中国的退税政策旨在鼓励外贸企业赚取外汇，而人民币显然不属于外汇范围。因此，以人民币结算的交易不能享受出口退税。
3.合理避税，具体取决于您的具体情况，如果要避税，您要注意以下几点：
1.关联方交易；目前，许多跨国公司的做法是这样的，高端低价位，以为调整利润。如果存在消费税，则由于在生产环节中已支付了消费税，因此可以建立新的贸易公司。贸易公司以低价购买制造公司的商品。当前的烟草，酒精，化妆品和汽车公司正在这样做。出口公司可以做什么？生产公司将其高价卖给外贸公司。外贸公司可以出口更多税款。
2.在避税天堂建立离岸公司并返回投资。设立离岸公司可以规避国家税收和外汇监管，少缴纳企业所得税和个人税，更适合于国有企业的曲线MBO。
3.使用增值税和营业税的交叉链接合理评估税收。这是完全合理的避税措施。例如，对生产和安装进行监督。 2003年，税收发布了关于增加自有设备生产的增值税而不增加营业税的文件。您可以针对企业情况制定更多计划。
4.合理使用内外资企业的优惠政策。在转让前，可以从企业，纳税人的转让中扣除以下劳动者，残疾人，国家鼓励和学校等政策的税收。
1.保险政策
2.报价
3.许可证
4.面值
5.毛重，净重为净重
6.装箱单，
(1) the FOB Liner Terms (FOB Liner Terms)
Shipping charge in accordance with the conditions of liner, the seller is only responsible for the goods to dock port, loading and unloading and trimmed stowage fee shall pay the freight by one party - the buyer's account. (the seller don't have to bear the cost of loading)
• (2) the FOB Under tackle (FOB hook Under delivery)
Seller's expenses by the end of the hook vessel nominated by the buyer, and about the shipping fees shall be borne by the buyers. (the seller don't have to bear the cost of loading)
(3) FOB Stowed (FOB stowage fee)
The seller is responsible for the goods shipped from, and pay, the stowage fee included shipping charge. For general cargo ship. (the seller has to bear the cost of loading and stowage fee)
(4) FOB Trimmed (FOB) Trimmed,
The seller is responsible for the goods shipped, and pay the shipping charge, including trimmed, usually for bulk carrier. If renting self-trimming ship is by the buyer, the seller should return trimming costs. (the seller has to bear the cost of loading peace tank fee)
(5) FOBST (FOB Stowed and Trimmed)
The seller must bear loading, trimming and stowage.