第一篇：賬戶貴金屬業務知識問答

中國工商銀行賬戶貴金屬業務知識問答

第一部分 產品知識

1.什么是賬戶貴金屬？

中國工商銀行賬戶貴金屬，是工行為個人客戶提供的，采取只計份額、不提取實物貴金屬的方式，以人民幣或美元買賣貴金屬份額的投資交易產品。

2.賬戶貴金屬有哪些交易品種？

賬戶貴金屬交易品種包括賬戶黃金、賬戶白銀、賬戶鉑金和賬戶鈀金。

3.賬戶貴金屬最小交易數量是多少？

以人民幣買賣賬戶貴金屬的交易起點數量為1克，交易最小遞增單位為0.1克；以美元買賣賬戶白銀的交易起點數量為1盎司，以美元買賣其它賬戶貴金屬（金、鉑、鈀）的交易起點數量為0.01盎司，交易最小遞增單位均為0.01盎司。

4.客戶按照什么價格買賣賬戶貴金屬？

我行在綜合考慮全球相關貴金屬市場價格走勢、國內人民幣匯率走勢、市場流動性等因素的基礎上向客戶提供賬戶貴金屬交易報價，具體分為銀行買入價和銀行賣出價，其中銀行賣出價是客戶買入賬戶貴金屬的價格，銀行買入價是客戶賣出賬戶貴金屬的價格。在同一時點對于同一品種，銀行賣出價要高于銀行買入價。

5.客戶買賣賬戶貴金屬是否支付手續費？

客戶按照我行交易報價買賣賬戶貴金屬，我行不另行收取手續費。

6.客戶可以使用哪些幣種買賣賬戶貴金屬？

目前，客戶可使用美元（包括現鈔、現匯）或人民幣買賣賬戶貴金屬。美元賬戶貴金屬和人民幣賬戶貴金屬分別報價。

7.以美元買賣賬戶貴金屬是否區分鈔匯？

客戶以美元資金買賣賬戶貴金屬，可選擇使用現鈔或現匯。客戶使用現鈔或現匯買賣賬戶貴金屬的價格相同，但美元現鈔和現匯不能通過買賣賬戶貴金屬相互轉換，以美元現鈔買入的賬戶貴金屬在賣出后的資金仍為美元現鈔，以美元現匯買入的賬戶貴金屬在賣出后的資金仍為美元現匯。

第二部分 開銷戶

8.哪些客戶適合開辦賬戶貴金屬交易？

具有完全民事行為能力且具備相應風險承受能力以及滿足產品適合度評估的個人客戶均可向我行申請開辦賬戶貴金屬交易。

9.怎樣申請開辦賬戶貴金屬交易？

客戶可通過工行營業網點或電子銀行渠道申請開辦賬戶貴金屬交易。

客戶在申請開辦賬戶貴金屬交易前，需認真閱讀并承諾遵守《中國工商銀行賬戶貴金屬產品介紹》、《中國工商銀行賬戶貴金屬交易規則》等文件，充分了解賬戶貴金屬產品的特點及相關風險；客戶申請開辦賬戶貴金屬交易業務，須接受我行風險承受能力評估和投資交易類產品適合度評估，符合條件的方可開辦。

客戶與我行簽署《中國工商銀行賬戶貴金屬交易協議》，并指定本人在我行開立的個人多幣種借記卡作為買賣賬戶貴金屬的資金賬戶，即完成開辦手續。

10.進行賬戶貴金屬交易需開立哪些賬戶？

（1）資金賬戶。客戶須指定本人在我行開立的個人多幣種借記卡作為資金賬戶，用于核算買賣賬戶貴金屬的資金收付。

（2）交易賬戶。客戶第一次買賣賬戶貴金屬時，我行系統自動為其開立交易賬戶，用于核算買賣賬戶貴金屬數量的收付。該賬戶分設多個相互獨立的子賬戶，對應不同的賬戶貴金屬品種。

（3）保證金賬戶。對于以先賣出后買入方式進行賬戶貴金屬交易的客戶，我行系統自動為其開立保證金賬戶，用于交易保證金的收付和損益核算。

11.怎樣注銷賬戶貴金屬業務？

客戶如不再辦理賬戶貴金屬業務，需撤銷所有未成交的交易掛單，賣出賬戶貴金屬交易賬戶所有余額，并注銷交易賬戶。客戶完成賬戶貴金屬業務注銷后，其與我行簽署的《中國工商銀行賬戶貴金屬交易協議》隨即終止。

第三部分 交易操作

（一）交易基礎

12.客戶可以從哪些渠道進行賬戶貴金屬交易？

目前客戶可以通過我行電子銀行渠道（包括網上銀行、手機銀行、電話銀行）及開辦此業務的營業網點進行賬戶貴金屬交易。

13.賬戶貴金屬在什么時間交易？

目前我行電子銀行渠道的賬戶貴金屬交易時間如下：

周一：07：00～24：00。

周二至周五：00：00～24：00。

周六：00：00～04：00。

營業網點的交易時間為周一至周五開辦此業務營業網點的實際營業時間。

14.賬戶貴金屬有哪些交易類型？

賬戶貴金屬交易有先買入后賣出和先賣出后買入兩種交易類型。如客戶預期未來貴金屬價格上漲，可選擇先買入后賣出交易，通過低買高賣獲得價差收益；如預期未來貴金屬價格下跌，可選擇先賣出后買入交易，通過高賣低買獲得價差收益。

15.賬戶貴金屬有哪些交易方式？

賬戶貴金屬產品有實時交易、掛單交易、定投交易、轉換交易等多種交易方式。

16.客戶在交易日內是否可以進行反復買賣？

賬戶貴金屬采取T+0交易模式，即客戶買入的賬戶貴金屬可在當日賣出，客戶賣出賬戶貴金屬獲得的資金可在當日繼續買入，因此客戶在交易日當天可進行多次賬戶貴金屬交易。

（二）先買入后賣出交易

17.什么是先買入后賣出交易？

先買入后賣出交易指客戶先買入賬戶貴金屬，再賣出已買入賬戶貴金屬的交易。

18.買入開倉和賣出平倉分別是指什么？

客戶以先買入后賣出交易方式買入賬戶貴金屬稱為買入開倉，賣出賬戶貴金屬稱為賣出平倉。

19.賬戶貴金屬交易可進行杠桿操作嗎？

賬戶貴金屬交易不可進行杠桿操作，客戶須提供全額交易資金進行交易。

20.賬戶貴金屬能否用于質押貸款？

客戶以先買入后賣出交易方式買入并持有的賬戶貴金屬可按照中國工商銀行質押貸款管理的相關規定辦理質押貸款。

（三）先賣出后買入交易

21.什么是先賣出后買入交易？

先賣出后買入交易指客戶首筆交易為賣出交易，然后在賣出的數量內部分或全部買入賬戶貴金屬的交易。

22.賣出開倉和買入平倉分別是指什么？

客戶以先賣出后買入交易方式賣出賬戶貴金屬稱為賣出開倉，買入賬戶貴金屬稱為買入平倉。

23.先賣出后買入交易對保證金比例有何要求？

客戶進行賬戶貴金屬先賣出后買入交易，在賣出交易前，應提供100%交易保證金（保證金金額等于賣出開倉數量乘以賣出價格）。當客戶保證金比例小于或等于50％時，我行將通過手機短信方式對客戶進行提示（客戶須在我行預留本人手機號碼）；當客戶保證金比例小于或等于20％時，我行可進行全額強制平倉。保證金比例計算公式為：（保證金賬戶金額+賬面盈虧）÷賣出賬戶貴金屬凍結保證金×100%。

例如，某客戶5月9日在轉入保證金賬戶3000元人民幣后，以300元/克價格賣出10克賬戶黃金。未來假如賬戶黃金價格上漲到450元/克，客戶賬面盈虧為-1500元，保證金比例為50%，我行系統向客戶發送短信提示應補充保證金。假如該期產品價格繼續上漲到540元/克時，客戶賬面盈虧為-2400元，保證金比例達到20%，我行可對客戶交易賬戶中賣出的10克賬戶黃金強制買入平倉，并將剩余清算資金劃入客戶保證金賬戶。

24.先賣出后買入交易和先買入后賣出交易的賬戶貴金屬數量可否混用？

客戶進行先買入后賣出交易和先賣出后買入交易兩種方式相互獨立，分別操作，對應的交易賬戶分為兩個相互獨立的交易子賬戶，所記載的賬戶貴金屬數量不能累加或相互抵消。也即，客戶通過先買入后賣出方式買入的賬戶貴金屬，只可通過先買入后賣出方式的賣出平倉交易賣出；客戶通過先賣出后買入方式賣出的賬戶貴金屬，只可通過先賣出后買入方式的買入平倉交易進行平倉。

（四）掛單交易

25.賬戶貴金屬的掛單交易方式具體有哪些？

賬戶貴金屬產品有獲利掛單、止損掛單、雙向掛單、循環掛單、一對多掛單、觸發掛單和追加掛單等掛單交易方式。其中循環及追加掛單不適用于先賣出后買入交易類型。

26.賬戶貴金屬掛單的有效期是多久？

賬戶貴金屬掛單的有效期包括24小時、48小時、72小時、96小時、120小時、當周有效和30天，其中當周有效的失效時間為當周六早4點，30天的有效期為720小時。掛單有效期均連續計算，即掛單期間若遇節假日或其他原因，中國工商銀行暫停開展賬戶貴金屬交易業務，則暫停交易的時間仍計入掛單有效區間。

例如，客戶于周五中午12:00成功提交了一筆有效期為72小時的掛單，則該筆掛單將于下周周一的中午12:00到期，周六和周日的非交易時間并不從掛單有效期中扣除。

客戶的掛單交易可于暫停交易期間失效。例如，客戶于周五中午12:00成功提交了一筆有效期為24小時的掛單，若期間市場價格始終未達到成交條件，則該筆掛單將于周六中午12:00自動失效，不受此時處于非交易時間的影響。

27.什么是獲利掛單？

獲利掛單是指掛單價格優于實時交易報價的掛單，即客戶掛單買入價低于當前銀行賣出價或客戶掛單賣出價高于當前銀行買入價，當交易報價達到客戶掛單價格時按掛單價格成交。

例如，當前人民幣賬戶黃金銀行賣出價為320元/克，客戶提交以310元/克買入10克賬戶黃金的掛單交易申請，該掛單即為獲利掛單。客戶該筆掛單被受理后，系統將凍結客戶資金賬戶3100元人民幣資金。掛單有效期內，如我行報價觸及310元/克，我行將為客戶達成買入交易，否則掛單到期失效并對其資金賬戶相應資金進行解凍。

28.什么是止損掛單？

止損掛單是指掛單價格劣于實時交易報價的掛單，即客戶掛單賣出價低于當前銀行買入價或客戶掛單買入價高于當前銀行賣出價，當交易報價達到客戶掛單價格時按掛單價格成交。

例如，當前人民幣賬戶白銀銀行買入價為5.7元/克，客戶提交以5.5元/克賣出100克賬戶白銀的掛單交易申請，該掛單即為止損掛單。客戶該筆掛單被受理后，系統將凍結客戶交易賬戶100克賬戶白銀。掛單有效期內，如我行報價觸及5.5元/克，我行將為客戶達成賣出交易，否則掛單到期失效并對其交易賬戶相應賬戶白銀進行解凍。

29.什么是雙向掛單？

雙向掛單是指同時設立的一個獲利掛單和一個止損掛單組合。雙向掛單中的任意一項掛單成交，另一項掛單即自動失效。

例如，當前人民幣賬戶黃金銀行賣出價為320元/克，客戶同時提交以310元/克買入10克賬戶黃金的獲利掛單和以330元/克買入10克賬戶黃金的止損掛單，該掛單即為雙向掛單。掛單有效期內，如我行報價先觸及310元/克，我行將按該價格為客戶達成買入交易，相應止損掛單自動失效。同樣，如我行報價先觸及330元/克，我行將按該價格為客戶達成買入交易，相應獲利掛單自動失效。

30.什么是循環掛單？

循環掛單指客戶同時訂立交易品種相同、掛單數量相同、交易方向相反、以及掛單買入價低于掛單賣出價的首、次筆兩筆掛單。當中國工商銀行相應報價達到首筆掛單價格時，首筆掛單成交，同時次筆掛單生效，之后當中國工商銀行相應報價達到次筆掛單價格時，次筆掛單成交，同時首筆掛單再次生效，依次循環。掛單到期或客戶撤銷掛單，循環掛單失效。

例如，當前人民幣賬戶白銀銀行買入價為5.73元/克，銀行賣出價為5.77元/克。客戶設立首筆為以5.6元/克買入10克賬戶白銀、次筆為以5.8元賣出10克賬戶白銀的循環掛單。當銀行賣出價觸及5.6元/克時，我行將按該價格為客戶達成買入交易，次筆掛單生效；之后當銀行買入價再次上漲至5.8元/克時，我行將按該價格為客戶達成賣出交易，首筆掛單再次生效。依此循環往復，直到掛單有效期結束或客戶取消掛單。

31.什么是一對多掛單？

一對多掛單指客戶同時訂立交易幣種相同、交易品種不同、交易方向相同、按選擇順序排列的兩個或兩個以上一系列掛單。當中國工商銀行相應報價達到其中一筆掛單的掛單價格時，該筆掛單成交，其他掛單失效；當相應報價同時達到多筆掛單的掛單價格時，排序最前的掛單成交，其他掛單失效。一對多掛單最多只能同時訂立6個掛單。

例如，當前人民幣賬戶黃金銀行買入價為318元/克，人民幣賬戶白銀銀行買入價為5.70元/克，人民幣賬戶鉑金銀行買入價為315元/克，客戶同時持有上述品種的賬戶貴金屬，因有3.2萬元流動資金需求擬賣出部分賬戶貴金屬，設立了一筆一對多賣出掛單，賣出順序為黃金100克、白銀5518克、鉑金101克，掛單價格分別為320元/克、5.8元/克和317元/克。掛單有效期內，如賬戶白銀價格率先上漲觸及掛單價格，我行為客戶達成賬戶白銀賣出交易，同時賬戶黃金、鉑金的賣出掛單自動失效；如賬戶黃金和賬戶白銀價格同時觸及掛單價格，因黃金掛單順序先于白銀，我行為客戶達成賬戶黃金賣出交易，同時賬戶白銀、鉑金的賣出掛單自動失效。

32.什么是觸發掛單？

觸發掛單指客戶訂立以觸發價格為生效條件的掛單，當中國工商銀行相應報價達到觸發價格時，交易掛單生效，之后當中國工商銀行相應報價達到交易掛單價格時，交易掛單成交。

例如，當前人民幣賬戶白銀銀行賣出價為5.77元/克，客戶為確認白銀上漲趨勢，設立了一筆觸發掛單，觸發價格為5.82元，掛單價格為5.80元，數量為100克。掛單有效期內，如賬戶白銀價格上漲觸及5.82元，掛單生效并在當價格回落至5.80元時，為客戶達成100克賬戶白銀買入交易。

33.什么是追加掛單？

追加掛單指客戶在獲利掛單、止損掛單、雙向掛單（統稱主掛單）的基礎上附加另一掛單，該掛單可以為獲利掛單、止損掛單或雙向掛單之一。追加掛單買賣方向須與主掛單買賣方向相反。追加掛單屬于或有掛單，需與主掛單一并訂立，并僅在主掛單成交后生效，當主掛單為雙向掛單時，客戶僅可選擇在獲利或止損一方追加掛單，雙向掛單成交時，只有在主掛單成交方向追加的掛單才能生效。

例如，當前人民幣賬戶黃金銀行賣出價為319元/克，客戶已設立一筆獲利掛單，以317元/克買入10克賬戶黃金。客戶在該獲利買入掛單的基礎上設立了一筆追加掛單，以322元/克賣出10克賬戶黃金。掛單有效期內，如賬戶黃金價格觸及317元/克，我行為客戶達成10克賬戶黃金買入交易，同時追加掛單生效，當掛單有效期內，賬戶黃金價格再上漲到322元/克時，我行為客戶達成10克賬戶黃金賣出交易。

（五）定投交易

34.什么是定投交易？

定投交易指客戶設定定投計劃，約定在一定期限內，以固定頻度按照計劃數量或金額定期買入賬戶貴金屬的交易。

例如，客戶可設定按日定投10克賬戶白銀的定投計劃，我行將在客戶選擇的定投計劃有效期內，在每個賬戶白銀交易日按當日定投價格為客戶自動買入10克賬戶白銀，并累積于客戶交易賬戶中。再如，客戶可設定按月定投100美元賬戶黃金的定投計劃，我行將在客戶選擇的定投計劃有效期內，每月在客戶選擇的固定定投日按當日定投價格為客戶自動買入價值約100美元的賬戶黃金，并累積于客戶交易賬戶中。

35.賬戶貴金屬定投交易方式有哪些？

客戶辦理賬戶貴金屬定投計劃，根據方式和周期不同有多種類型組合。

定投計劃按方式分為按計劃數量定投和按計劃金額定投。按計劃金額定投指客戶以固定金額設定的定投計劃。按計劃數量定投指客戶以固定數量設定的定投計劃。

定投計劃按周期分為按日定投和按月定投。按日定投指客戶設定定投計劃后，按照客戶設定的定投計劃要素每日執行定投計劃。按月定投指客戶設定定投計劃后，按照客戶設定的定投計劃要素在每月的某一指定日執行定投計劃。

36.賬戶貴金屬定投交易的價格如何確定？

我行以定投交易日16：00我行賬戶貴金屬即期賣出價作為當日的定投交易價格。

37.賬戶貴金屬定投計劃的期限有哪些？

定投計劃的有效期限分為一年、三年、五年、八年和無固定期限。

38.客戶可設置多個賬戶貴金屬定投計劃嗎？

單個客戶可以根據需要設定多個定投計劃，但數量最多不超過30個。

39.客戶是否只能在賬戶貴金屬交易時間內設置定投計劃？

無論在交易時間或非交易時間，客戶均可設定賬戶貴金屬定投計劃。

40.賬戶貴金屬定投交易的起點是多少？

對于人民幣賬戶貴金屬，按計劃數量定投交易起點數量為1克，交易最小遞增單位為0.1克；按計劃金額定投交易起點金額100元，交易最小遞增單位為100元。

對于美元賬戶貴金屬，按計劃數量定投交易起點數量為0.01盎司，交易最小遞增單位為0.01盎司；按計劃金額定投交易起點金額10美元，交易最小遞增單位為10美元。

41.如何修改或終止賬戶貴金屬定投計劃？

客戶可在任意一天（除15：00至17：00期間）通過我行柜面或電子銀行渠道，對已經制定的定投計劃進行修改或終止。此外客戶設立的定投計劃如果連續三期未能正常執行，則該定投計劃自動終止。

（六）轉換交易

42.什么是轉換交易？

轉換交易指客戶將持有的一種賬戶貴金屬按照中國工商銀行相應轉換率報價轉換成另一種賬戶貴金屬的交易。

例如，客戶原持有人民幣賬戶黃金，因其預期賬戶鉑金價格上漲將超過賬戶黃金，即可按照我行的轉換率報價將賬戶黃金即時轉換為賬戶鉑金。

43.賬戶貴金屬轉換的價格怎樣確定？

賬戶貴金屬轉換依照我行公布的賬戶貴金屬轉換率報價進行。轉換率即轉出賬戶貴金屬的轉出價與轉入賬戶貴金屬的轉入價之比。轉出價指客戶轉出賬戶貴金屬的銀行買入價。轉入價指客戶轉入賬戶貴金屬的銀行賣出價。

44.通過轉換交易可以將人民幣賬戶貴金屬品種轉換為美元賬戶貴金屬品種嗎？

賬戶貴金屬轉換僅允許人民幣賬戶貴金屬品種之間或美元賬戶貴金屬品種之間的轉換，即人民幣賬戶黃金僅能轉換為人民幣賬戶白銀（鉑金、鈀金），而不能轉換為美元賬戶白銀（鉑金、鈀金）；同樣美元賬戶黃金也不能轉換為人民幣賬戶白銀（鉑金、鈀金）等。

（七）查詢

45.怎樣查詢賬戶貴金屬產品信息？

客戶可通過中國工商銀行官方網站（http://www.tmdps.cn）及開辦此業務的營業網點查詢賬戶貴金屬產品信息。

46.怎樣查詢賬戶貴金屬的交易明細？

客戶可以登陸網上銀行，通過賬戶貴金屬“查詢交易明細”功能查詢自己買賣賬戶貴金屬的歷史交易明細。

47.怎樣查詢賬戶貴金屬產品持有數量及浮動盈虧情況？

客戶可以登陸網上銀行，在“我的賬戶貴金屬”欄目下查看持有的賬戶貴金屬幣種、數量及浮動盈虧情況。

第四部分 業務風險

48.買賣賬戶貴金屬的主要風險是什么？

客戶參與賬戶貴金屬交易主要面臨貴金屬價格波動風險。受國際上各種政治、經濟因素及突發事件影響，貴金屬價格可能發生劇烈波動，從而使客戶存在投資虧損的可能性。客戶應關注相關市場價格變化，謹慎交易。

49.進行賬戶貴金屬交易還需要關注哪些風險？

客戶進行賬戶貴金屬交易除關注市場風險外，還應當注意可能面臨的流動性風險、匯率風險、操作風險、政策風險、突發事件風險、以及其他或有風險。請仔細閱讀產品介紹與業務協議中的相關提示。

注：本知識問答所列信息僅供客戶參考，不構成任何投資或交易建議。客戶辦理賬戶貴金屬買賣業務具體應以《中國工商銀行賬戶貴金屬產品介紹》、《中國工商銀行賬戶貴金屬交易規則》和《中國工商銀行賬戶貴金屬交易協議》為準。

黃金遞延業務

適用對象 特色優勢 開辦條件 開通流程 服務渠道與時間 操作指南注意事項 名詞解釋

業務簡述

個人網上銀行實物黃金遞延業務即Au（T+D）為我行個人網銀客戶提供可以通過我行網上銀行實現注冊變更、委托申報、交割申報、中立倉申報以及以上交易的查詢和撤銷功能，此外，客戶也可以通過網上銀行查詢到黃金賬戶資金、黃金庫存以及指令和盈虧等情況。[返回頁首]

適用對象

對投資黃金感興趣、具有較高風險承受能力的個人客戶。[返回頁首]

特色優勢

在黃金遞延投資的過程中，您不僅可以通過低買高賣的方式賺取差價獲得利潤，同時還可以通過賣空的方式在黃金價格下降的過程中獲得利潤。另外在交易過程中，除交割環節外，不需要全額支付交易金額，為您獲取更高的收益提供了杠桿效應。[返回頁首]

開辦條件

只要是通過身份證或者是護照開立網上銀行的客戶都有可能參與到黃金遞延業務中，成為黃金遞延產品的投資者。[返回頁首]

開通流程

首先可通過指定網點柜臺辦理代理實物黃金賬戶的注冊開戶。也可以開立個人網上銀行，進行代理實物黃金賬戶的注冊開戶。在金交所返回黃金賬戶注冊成功的信息后，在網上銀行通過個人貴金屬延期交易業務的風險評估后簽訂黃金遞延協議，即可進行Au（T+D）業務的操作。代理實物黃金開戶需要收取一定的開戶手續費。[返回頁首]

服務渠道

“金融@家”個人網上銀行。[返回頁首]

操作指南

[返回頁首]

Au（T+D）合約交易時間

交易時間為上海黃金交易所開市時間，即周一至周五（國家法定節假日及交易所公告的休市日除外），其中：

夜市：20：50—次日凌晨2：30（周一—周四）；

上午：09：00—11：30（周一—周五）；

下午：13：30—15：30（周一—周五）。

每個交易日首場交易開市前十分鐘為延期合約集合競價時間。各交易日15：00—15：30可進行貴金屬現貨延期交收合約交收申報，15：31—15：40為中立倉申報時間。

夜市交易時段與第二天上午和下午交易時段為一個完整交易日，但周一僅上午、下午交易時間段為一個完整交易日。[返回頁首]

常見問題

1、為什么賣開倉比買開倉多凍結保證金

客戶在實際交易過程中，賣開倉的實際成交價有可能高于客戶的掛單價，所以我行在客戶進行賣開倉操作時，多凍結客戶客戶保證金。

賣開倉凍結資金=（委托價＋當日漲停價－當日跌停價）×委托數量×保證金比例

待客戶實際成交后，以實際成交價格扣劃客戶保證金。

2、資金到賬可用時間是什么時候？

T+1日，客戶應注意，根據上海黃金交易所規定，晚間交易屬于第二天的交易，所以客戶在晚間交易的資金到賬時間以第二天為基數再加一天，遇節假日順延。[返回頁首]

風險提示

黃金行情受政治、經濟等因素及突發事件的影響，經常處于劇烈的波動之中，同時Au（T+D）交易具有杠桿機制，機遇與風險共存，客戶因充分認識到投資的風險，對自己的投資行為承擔一切后果和責任。[返回頁首]

注意事項

實物黃金遞延賬戶與代理實物黃金共用一個賬戶，如您已注冊過代理實物黃金賬戶，則可直接進行風險評估和遞延協議的簽訂，無需重復注冊。[返回頁首]

名詞解釋

1.買入開倉：根據AU(T+D)品種的行情，建立多頭合約，按固定比例支付保證金后增加多頭合約。

2.賣出開倉：根據AU(T+D)品種的行情，建立空頭合約，按固定比例支付保證金后增加空頭合約。

3.買入平倉：根據AU(T+D)品種的行情，將空頭合約進行平倉，減少所持有的空頭合約，釋放相應凍結的保證金，并獲得交易盈虧。

4.賣出平倉：根據AU(T+D)品種的行情，將多頭合約進行平倉，減少所持有的多頭合約，釋放相應凍結的保證金，并獲得交易盈虧。

第二篇：中國工商銀行賬戶貴金屬交易規則

中國工商銀行賬戶貴金屬交易規則

（2015年版）

第一條 開辦規則

客戶開辦賬戶貴金屬交易前，應接受中國工商銀行的風險承受能力評估和產品適合度評估，風險承受能力評估結果為“平衡型”、“成長型”、“進取型”之一且產品適合度評估結果為“適合”的，方可申請開辦。

申請開辦賬戶貴金屬交易的客戶，須充分了解賬戶貴金屬產品的特點及相關風險，認真閱讀并承諾遵守《中國工商銀行賬戶貴金屬產品介紹》（以下簡稱產品介紹）以及本規則的全部內容，愿意且有能力承擔上述風險造成的后果，簽署《中國工商銀行賬戶貴金屬交易協議》，并指定本人在中國工商銀行開立的個人多幣種借記卡或結算賬戶活期存折作為賬戶貴金屬交易的資金賬戶。

第二條 交易規則

客戶可通過電子銀行或營業網點向中國工商銀行提交賬戶貴金屬交易指令。客戶通過電子銀行渠道提交交易指令，須按照電子銀行系統預設條件指示正確、完整、真實地填寫電子指令信息，由電子銀行渠道按照系統預設條件判斷無誤后，直接受理并辦理。

（一）先買入后賣出交易

客戶實時買入開倉，中國工商銀行將從其資金賬戶中扣減相應的資金（買入開倉數量乘以成交價格），同時在交易賬戶中增加相應的賬戶貴金屬數量。客戶實時賣出平倉，中國工商銀行將從其交易賬戶中扣減相應的賬戶貴金屬數量，同時在其資金賬戶中增加相應的資金（賣出平倉數量乘以成交價格）。實時交易實行成交價格確認機制，即客戶按照參考交易價格提交實時交易申請指令后，中國工商銀行向客戶反饋擬成交價格，如客戶未在有效時間內確認或市場波動較大，則該價格失效，客戶須重新提交交易申請指令。

客戶掛單買入開倉，中國工商銀行將在客戶掛單生效時凍結其資金賬戶中相應資金（掛單買入開倉數量乘以掛單價格），掛單買入開倉成交后，增加交易賬戶中相應賬戶貴金屬數量，并解凍和扣減相應凍結資金。客戶掛單賣出平倉，中國工商銀行將在客戶掛單生效時凍結交易賬戶中相應賬戶貴金屬數量，掛單賣出平倉成交后，解凍并扣減交易賬戶中相應賬戶貴金屬數量，同時增加資金賬戶中相應資金（掛單賣出平倉數量乘以成交價格）。

客戶進行賬戶貴金屬轉換，對于賬戶貴金屬間的轉換，中國工商銀行將從客戶交易賬戶中扣減轉出品種的賬戶貴金屬數量，并增加相應轉入品種的賬戶貴金屬數量（轉出賬戶貴金屬數量乘以/除以相應轉換率，精度保留至轉入賬戶貴金屬最小交易單位），同時將不足最小交易單位的剩余資金（轉出賬戶貴金屬數量乘以轉出價計算所得資金與轉入賬戶貴金屬數量乘以轉入價計算所需資金之差）計入客戶資金賬戶。如客戶交易賬戶中轉出賬戶貴金屬余額不能滿足轉入賬戶貴金屬最小交易單位，則交易無法成交。

對于賬戶貴金屬轉品牌貴金屬，中國工商銀行將從客戶交易賬戶中扣減轉出品種的賬戶貴金屬數量，并增加相應轉入品種的品牌貴金屬數量，同時將不足最小交易單位的剩余資金（轉出賬戶貴金屬數量乘以轉出價計算所得資金超出轉入品牌貴金屬所需資金之差）計入客戶資金賬戶，或從客戶資金賬戶中扣劃差額資金（轉入品牌貴金屬所需資金超出轉出賬戶貴金屬數量乘以轉出價計算所得資金之差），如客戶資金賬戶中差額資金不足，則交易無法成交。

對于賬戶貴金屬轉積存貴金屬，中國工商銀行將從客戶交易賬戶中扣減轉出的賬戶貴金屬數量，并增加相應轉入的積存貴金屬數量，同時將不足最小交易單位的剩余資金（轉出賬戶貴金屬數量乘以轉出價計算所得資金超出轉入積存貴金屬所需資金之差）計入客戶資金賬戶，或從客戶資金賬戶中扣劃差額資金（轉入積存貴金屬所需資金超出轉出賬戶貴金屬數量乘以轉出價計算所得資金之差），如客戶資金賬戶中差額資金不足，則交易無法成交。

客戶定投交易被中國工商銀行受理后，在客戶定投計劃執行當日15時起對客戶資金賬戶內相應資金進行凍結，若客戶資金賬戶余額不足，則本期定投計劃無法執行。客戶按數量定投買入賬戶貴金屬，中國工商銀行將在

客戶定投計劃實際執行日15時起從其資金賬戶中凍結相應的資金（定投計劃設定的賬戶貴金屬數量乘以當日15時銀行賣出價所得金額并上浮3％后的金額）。在實際執行日16時，如凍結資金大于或等于當前銀行賣出價乘以定投賬戶貴金屬數量，則執行定投計劃并于當日及時完成清算，中國工商銀行將增加客戶交易賬戶買入賬戶貴金屬數量，并解凍凍結資金和扣減定投計劃執行相應資金（實際執行日16時銀行賣出價乘以買入賬戶貴金屬數量）；如凍結資金小于當前銀行賣出價乘以定投賬戶貴金屬數量，則不執行定投計劃。中國工商銀行可對客戶固定數量定投買入賬戶貴金屬凍結金額上浮比例進行調整，并提前向客戶公告。客戶按金額定投買入賬戶貴金屬，中國工商銀行將在客戶定投計劃實際執行日15時起從其資金賬戶中凍結相應的資金，在實際執行日16時起增加客戶交易賬戶買入賬戶貴金屬數量（凍結資金除以實際執行日16時銀行賣出價可以買入最多的賬戶貴金屬數量，精度保留至最小交易單位），并解凍凍結資金和扣減定投計劃執行相應資金（實際執行日16時銀行賣出價乘以買入賬戶貴金屬數量）。

同一交易幣種下，當客戶買入開倉某一品種賬戶貴金屬的加權平均成交價格乘以該品種賬戶貴金屬數量所得金額小于該品種賬戶貴金屬當前銀行買入價乘以該品種賬戶貴金屬數量所得金額時，該品種賬戶貴金屬為賬面盈利；反之，該品種賬戶貴金屬為賬面虧損。當客戶先買入后賣出交易所有品種賬戶貴金屬賬面浮動盈虧之和為正時，客戶賬戶貴金屬合計賬面盈利；反之，客戶賬戶貴金屬合計賬面虧損。

（二）先賣出后買入交易

客戶賣出開倉賬戶貴金屬前，應從資金賬戶劃轉足額資金至相應幣種的保證金賬戶。

客戶實時賣出開倉，中國工商銀行將凍結保證金賬戶中相應的資金（賣出開倉數量乘以成交價格），同時增加交易賬戶中相應的賣出賬戶貴金屬數量。客戶實時買入平倉，如該產品余額數量的賣出開倉加權平均成交價格大于買入平倉價格，則客戶盈利，相應差額資金（上述兩價格之差乘買入平倉數量）轉入客戶保證金賬戶；如該產品余額數量的賣出開倉加權平均成交價格小于買入平倉價格，則客戶虧損，中國工商銀行將扣減相應差額資金。同時，中國工商銀行將扣減交易賬戶中相應的賣出賬戶貴金屬數量。實時交易實行成交價格確認機制，即客戶按照參考交易價格提交實時交易申請指令后，中國工商銀行向客戶反饋擬成交價格，如客戶未在有效時間內確認或市場波動較大，則該價格失效，客戶須重新提交交易申請指令。

客戶掛單賣出開倉，中國工商銀行在客戶掛單生效時凍結保證金賬戶中相應的資金（掛單賣出開倉數量乘以掛單價格），掛單賣出開倉成交后，增加交易賬戶中相應的賣出賬戶貴金屬數量，并將凍結資金作為賣出交易保證金繼續凍結。客戶掛單買入平倉，中國工商銀行將在客戶掛單生效時凍結交易賬戶中相應的賣出賬戶貴金屬數量，掛單交易成交后，如該產品余額數量的賣出開倉加權平均成交價格大于買入平倉價格，則客戶盈利，相應差額資金（上述兩價格之差乘買入平倉數量）轉入客戶保證金賬戶；如該產品余額數量的賣出開倉加權平均成交價格小于買入平倉價格，則客戶虧損，中國工商銀行將扣減相應差額資金。同時，中國工商銀行解凍并扣減交易賬戶中相應的賣出賬戶貴金屬數量。

同一交易幣種下，當客戶賣出開倉某一品種賬戶貴金屬的加權平均成交價格乘以賣出該品種賬戶貴金屬數量所得金額大于該品種賬戶貴金屬當前銀行賣出價乘以賣出該品種賬戶貴金屬數量所得金額時，該品種賬戶貴金屬為賬面盈利；反之，該品種賬戶貴金屬為賬面虧損。當客戶先賣出后買入交易所有品種賬戶貴金屬賬面浮動盈虧之和為正時，客戶賬戶貴金屬合計賬面盈利；反之，客戶賬戶貴金屬合計賬面虧損。

同一交易幣種下，客戶賬面盈利時，其保證金子賬戶中除凍結保證金和掛單交易凍結資金以外的資金為可用資金；客戶賬面虧損時，其保證金子賬戶中除凍結保證金、掛單交易凍結資金和賬面虧損等值資金以外的資金為可用資金。客戶可隨時將可用資金從保證金子賬戶中轉回資金賬戶或作為新賣出開倉交易的保證金。

同一交易幣種下，客戶賬面盈虧與保證金子賬戶金額（包括已凍結和未凍結金額）之和除以賣出賬戶貴金屬凍結保證金為客戶保證金比例。客戶應及時關注交易賬戶盈虧狀況，并根據需要補足保證金或買入平倉相應賬戶貴金屬。當客戶保證金比例小于或等于20%（以下稱保證金強制平倉比例）時，中國工商銀行可對客戶同一幣種先賣出后買入交易子賬戶余額進行強制買入平倉。強制買入平倉后有資金結余的，中國工商銀行將轉至客戶保證金賬戶；對于強制平倉時客戶保證金不足的，客戶同意中國工商銀行從客戶資金賬戶及其他賬戶中扣收相應款項以彌補相關損失。

中國工商銀行可對保證金強制平倉比例進行調整。

第三條 結算規則

（一）交易成交結算

客戶實時、掛單、轉換及定投交易成交后，中國工商銀行將及時為客戶辦理資金及賬戶貴金屬余額的結算。結算完成后，客戶資金賬戶中的資金、交易賬戶中的賬戶貴金屬余額以及保證金賬戶中已解凍資金可即時使用。

（二）業務停辦結算

因國家宏觀政策、法律法規、監管規定發生變化，或突發事件等各類情形造成賬戶貴金屬產品全部或部分交易品種關停的，中國工商銀行將提前或及時通過官方網站發布通告，并按照通告事項為客戶辦理結算。

第四條 注銷規則

（一）賬戶注銷

賬戶注銷指客戶在中國工商銀行某一地區不再辦理賬戶貴金屬交易，對在該地區開立的交易賬戶和保證金賬戶進行注銷的行為。客戶進行賬戶注銷前，須撤銷本地區所有掛單指令，取消所有定制的定投計劃，并平倉本地區交易賬戶所有余額，同時將保證金賬戶中的所有資金轉至資金賬戶，如保證金賬戶中有欠款的，應當補齊欠款。

（二）業務注銷

業務注銷指客戶在中國工商銀行不再辦理賬戶貴金屬業務，對賬戶貴金屬業務進行注銷的行為。客戶進行業務注銷，須完成各地區的賬戶注銷。客戶完成賬戶貴金屬業務注銷后，與中國工商銀行簽署的《中國工商銀行賬戶貴金屬交易協議》即終止。

第五條 其他

本規則由中國工商銀行制定和修改。對本規則所做的任何修改或補充，中國工商銀行將提前通過官方網站通告。在通告期內，客戶對規則的修改有異議的，可在新規則生效前通過95588電話銀行咨詢、提出意見或辦理賬戶貴金屬交易的注銷手續。通告期滿，客戶未注銷或在通告期滿后繼續進行相關操作的，視為接受修改后的規則。

第三篇：流動人口業務知識問答

流動人口業務知識問答

一、什么是全員流動人口？

答：是指流入流出一個月以上的全體人員，包括男女老少。但下列人員除外：1.因出差、就醫、旅游、探親、訪友、服軍役、就讀中等以上專業學校等事由異地居住、預期將返回戶籍所在地居住的人員；2.婚嫁人口不屬于流動人口。

二、什么是流動人口已婚育齡婦女? 答：流動人口已婚育齡婦女指流動人口中辦理過結婚登記手續，或雖未辦理結婚登記手續但生過小孩的18至49周歲婦女。

三、村流動人口主要工作任務是什么？

答:

1、信息采集。村（居）包干人員每個月月底對各自包干范圍進行清查，把變更情況通過例會匯總給村計生專干，計生專干根據變更情況及時更新有關資料，并上報信息變更報告單。鎮計生辦根據信息報告單更新《廣東省全員人口信息系統》。

2、村級資料卡表冊要裝訂整齊，各項內容須填寫完整，卡表冊數據一致。內容要及時更新，做到人來登記，人走注銷。要與流入流出的已婚育齡婦女簽訂計劃生育合同書。

3、協助鄉鎮（街道）做好日常的流動人口已婚育齡夫妻落實四術、雙查、征收工作，免費藥具發放和隨訪服務和免費孕前優生健康檢查工作。

四、流動人口手工報表比較常見的邏輯錯誤有哪些？

答：比較常見的邏輯錯誤有：

1、分類統計和分單位統計加起來不等于總數；

2、其中項橫加起來不等于總數；

3、已婚育齡婦女建檔

數大于已婚育齡婦女數。

4、報表數據與系統查詢數矛盾。

5、報表數村的卡冊不一致。

五、應通報給戶籍地的是哪八種情況？

答：應通報的八種情況：①有生育子女行為的；②落實計劃生育手術的；③應落實長效避孕節育措施而未落實的；④懷孕的；⑤未持有有效流動人口計劃生育證件的；⑥在本地接受孕情檢查服務的；⑦婚育、節育情況有疑問的；⑧其他需要通報的情況。

六、流動人口管理考核指標有哪些？

答：

1、流出成年育齡婦女辦證率應達95%以上；

2、流入流出已婚育齡婦女綜合避孕率達到90%；流入已婚育齡婦女建檔率達到100%，流動人口計劃生育政策知曉率達到90%以上；流入人口雙查率達到85%以上；信息接收反饋率、及時率95%以上。

七、流動人口要核查的周邊資料有哪些？

答：流動人口管理往往較難掌握其流入流出、生育等信息。通過周邊資料可以獲取大量的流動人口信息。如派出所的辦理流動人口居住證信息，衛生院出生、四術和防疫信息，工商所辦理營業執照信息，房管所辦理房產證、租賃房租信息，教育新生入學信息，人社的務工登記信息，外出辦證申請表、信息系統通報協查信息等。

八、如何辦理流動人口婚育證明？

答：未婚成年育齡婦女在離開縣（市、區）戶籍所在地前往異地務工經商，憑本人身份證到村（居）委申請，持村（居）委加蓋公章的申請表和本人身份證到戶籍所在地鎮（街）計生辦，辦理《流動人口婚育證明》。已婚育齡婦女，到省外的務工經商的也要辦理《流動

人口婚育證明》，在辦理證件時應當出示身份證、結婚證、戶口簿、生育節育等證明材料。

九、如何辦理流動人口一孩生育登記？

答：流動已婚育齡夫婦擬在現居住地生育第一個子女的，在懷孕后至生育前，憑夫妻雙方的身份證、結婚證和女方的廣東省居住證可在現居住地鎮（街道）計生辦辦理。辦理程序：

1、受理。申請登記的已婚育齡夫妻需填寫《流動人口一孩生育登記申請表》一式兩份。受理機構應當場告知申請人是否受理，不予受理的應當告知其理由。

2、審核。受理機構應及時通過廣東省人口信息系統、電話、傳真信函、電子郵件等方式核實申請人的婚育情況。申請人戶籍所在地鄉鎮（街道）計劃生育工作機構應當自接到現居住地要求核實信息之日起10個工作日內予以反饋。無法核實的可依據申請人的承諾以予辦理。

3、辦理。對基本材料齊全，經核實婚育信息無誤的，自受理之日起15個工作日內辦理流動人口一孩生育登記，并出具《流動人口一孩生育登記證明》。對不符合申請條件、所提交材料與事實不符或不符合生育政策的，不予辦理生育登記并書面通知申請人。

4、通報。現居住地的鄉鎮（街道）計劃生育工作機構應當自辦理流動人口一孩生育服務登記后，向申請人雙方戶籍所在地的鄉鎮（街道）計劃生育工作機構通報辦理結果。

5、按月上傳承諾書。各鎮（街）計生辦將以承諾方式登記的一孩生育對象，于每月10號前登錄國家PADIS流動人口子系統，填寫姓名、身份證等信息，上傳包含申請表和承諾書的圖片文件（合并拍攝或掃描成一個圖片文件，系統限制了每對夫婦只能上傳一張圖片）。

十、辦理流動人口一孩生育登記需要保存哪些資料？

答：需要保存的資料是：

1、夫妻雙方的身份證復印件（正反兩面均要復印）、結婚證內頁復印件、女方的廣東省居住證復印件；

2、填好的《流動人口一孩生育登記申請表》一式兩份；

3、《申請辦理一孩生育登記承諾書》（以承諾方式登記的才謄寫保存）；

4、出具給申請人的《廣東省流動人口一孩生育登記證明》復印件或《流動人口一孩生育登記不予辦理通知書》復印件及《送達回執》。

十一、鎮級流動人口資料有哪些？

答：

1、每月各村（居）上交流入、流出人口月信息報告單；

2、《本縣跨鎮流動已婚育齡婦女登記冊》；

3、鎮流動人口報表（半年報、年報、專項活動報表、各種臨時報表）和總結；

4、辦證登記冊（自制）、申請表；

5、現居住地出具的流動人口避孕節育情況報告單；

6、“消息管理”接收反饋流出育齡婦女當年懷孕、生育、節育、查環查孕登記冊；

7、衛生部門流入人口出生登記冊、四術冊；

8、核查人口出生信息情況記錄表；

9、查無此人信息核查記錄登記冊、核查單；

10、成立流動人口工作領導小組的文件；

11、流動人口工作制度；

12、鎮黨委、政府研究流動人口的相關文件和會議記錄；13專項活動工作會議記錄、聯席會議記錄、簽到冊、相片；14流動人口一孩生育登記服務資料

15、例會記錄中有流動人口內容；

16、區域協作卷宗、協議書；

17、財政預算表有流動人口經費、專項活動經費申請、經費支付憑證；

18、流動人口納入層級動態管理責任制。

十二、村級流動人口資料有哪些？

答：

1、流入人口月信息報告單；

2、流出人口月信息報告單；

3、流入已婚育齡婦女花名冊；

4、《流入已婚育齡婦女當年生育、節育、查環查孕登記冊》；

5、《流入成年未婚女性登記冊》；

6、《本縣跨鎮流動已婚育齡婦女登記冊》；

7、《流出已婚育齡婦女登記冊》；

8、《流出成年未婚女性登記冊》；

9、報表（半年報表，全年報表，專項活動報表）；

10、辦證申請表；

11、流入已婚育齡婦女計劃生育合同書；

12、流出已婚育齡婦女計劃生育合同書；

13、出租屋、商鋪流動人口計劃生育責任書；

14、用工單位流動人口計劃生育責任書；

15、查無此人信息核查單；

16、應落實避孕節育措施而未落實人員名單；

17、應查環查孕而未查環查孕人員名單；

18、例會有流動人口內容，雙查、四術任務數列入包干情況登記表；

19、藥具發放冊有流動人口藥具發放情況。

十三、辦理《流動人口婚姻育證明》的對象有哪些人？

答：《條例》規定辦證對象是流出的成年育齡婦女（即18—49周歲的婦女）。

十四、流動人口除免費獲得避孕藥具外，享有的其他免費技術服務項目包括哪些？

答：一般包括：

1、查環查孕；

2、上、取環及技術常規所規定的各項醫學檢查；

3、人流、引產及技術常規所規定的各項醫學檢查；

4、男扎、女扎及其技術常規規定的各項醫學檢查；

5、計劃生育手術并發癥診治。

十五、流動人口在現居住地享受哪些計劃生育服務和獎勵、優待？

答：

1、免費參加有關計劃生育法律知識和生殖健康知識普及活動；

2、依法免費獲得避孕藥具，免費享受國家規定的其它基本項目的計劃生育技術服務；

3、晚婚晚育或者在現居住地施行計劃生育手術的，按照流動人口現居住地省、自治區、直轄市或者較大的市的規定，在生產經營方面獲得支持、優惠，在社會救濟等方面享受優先照顧。

十六、流動育齡夫妻在外出之前應履行哪些義務？

答：流動育齡夫妻在外出前應履行以下義務：

1、成年育齡婦女應辦理《流動人口婚育證明》或《服務證》；

2、主動告知流向、流出時間、聯絡方式等信息；（3）了解人口和計劃生育政策法規和戶籍所在地流動人口計劃生育管理有關規定；（4）與戶籍地村（居）委會簽定計劃生育合同書。

十七、《條例》所指“用人單位”包括哪些？用人單位流動人口計劃生育工作主要包括哪些內容？

答：“用人單位”是指國家機關、事業單位、企業、個體經濟組織、民辦非企業單位、社會團體等與勞動者建立勞動關系的組織。用工單位流動人口計劃生育工作，主要包括普及人口和計劃生育法律法規和生殖健康科普知識、依法落實計劃生育獎勵優待、采集和通報計劃生育信息，以及避孕藥具發放、提供相關服務等。

十八、辦理婚育證明等流動人口計劃生育證明材料能收取費用嗎？

答：《條例》第十七條規定：“出具婚育證明或者其他計劃生

育證明材料，不得收取任何費用。”

十九、流動人口計劃生育服務管理工作經費主要包括哪些？

答：主要包括：免費技術服務、宣傳教育、信息統計、獎勵優待、考核評估、工作人員報酬及其他相關工作經費。

二十、全國流動人口計劃生育工作“一盤棋”的基本內容是什么？ 答：全國流動人口計劃生育工作“一盤棋”格局是指按照有關法律法規和中央《決定》的要求，黨政領導統籌協調，各部門密切配合，互通信息，流入地和流出地互動互補、各司其責，以區域協作為載體，以信息技術為依托，形成合力，共同做好流動人口計劃生育工作。主要內容是：

1、落實黨政領導責任，協調相關部門齊抓共管。

2、落實流入地責任，強化屬地化管理。

3、落實流出地責任，加強源頭管理。

4、強化雙向配合，建立層級協調機制。

5、推動多地合作，建立完善區域協作機制。

6、以信息技術為依托，構建便捷高效的工作平臺。

第四篇：導游業務知識問答

武漢九州方圓教育

www.tmdps.cn Appendix 1 Questions and Answers 1.What is the guide?

The guide is the person who gets the certificate of guide qualification according to “The Management Regulations of Tour Guides”, accepts the appoints of travel agency, signs the contract with travel agency, and offers guide, explanation and other related services to the tourists according to the travel plan.1.什么是導游人員？按職業性質可將它分為哪幾類？

答：導游人員是指按照《導游人員管理條例》的規定取得導游證，接受旅行社委派，為游客提供向導、講解及相關旅游服務的人員。按職業性質可將它分為：（1）專業導游人員；（2）兼職導游人員；（3）自由職業導游人員。

2.How many kinds of guides are there in terms of different duties? Please define them respectively(at least two types).2.按業務范圍可將導游人員分為那幾種類型并分別解釋（至少兩種）。

In terms of different duties, guides are divided into different types.They are tour leader, national guide, local guide and scenic spots guide.The national guide is the person who accepts the appoints of the organizing travel agency, acts as the representative of the organizing travel agency, carries out the travel plan under the coordination of tour leader and local guide and offers the national escort service to the tour group(tourists).The local guide is the person who accepts the appoints of the reception travel agency, represents the reception travel agency to carry out the travel plan, and offers the activities arrangement, explanation and interpretation, etc.services to the tour group(tourists).3.Please narrate the main duties of the national guide.The main duties of the national guide are as follows： 1)Carry out the reception plan;

2)Maintain contact with related departments;3)Organize and coordinate travel activities;

4)Protect the safety of tourists and resolve problems;5)Do propaganda and investigation.3.全程陪同導游人員的主要職責有哪些？

答：（1）實施旅游接到計劃；（2）聯絡工作；（3）組織協調工作；（4）維護安全、處理問題；（5）宣傳調研工作。

4.Please narrate the main duties of the local guide.The main duties of local guide are as follows： 1)Arrange the tour activities;2)Do well the reception work;3)Guide and interpret;

4)Protect the safety of tourists;5)Settle the problems.4.地方陪同導游人員的主要職責有哪些？

答：（1）安排旅游活動；（2）做好接待工作；（3）導游講解；（4）維護安全；（5）處理問

武漢九州方圓教育

www.tmdps.cn 題。

5.What preparations should the local guide do before the tour group arrives? 地陪在旅游團抵站前應做哪些準備工作？

The preparations the local guide should do are as follows：

1)Confirm the exact arrival time of the tour group;2)Fix on the start time with the driver;

3)Consult the parking place with the driver;4)Check the exact arrival time of the tour group;5)Get in touch with the porter;6)Get ready to meet the tourists.6.What should the guide do on the way after meeting the group? 1)Extending the welcome speech;

2)Explaining the landscapes along the way;

3)Introducing the local conditions and customs(including the outline of city);4)Introducing the hotel the tour group will stay at;

5)Announcing the itinerary of the right day or the next day.6.地陪接團后赴飯店途中應做好哪些服務工作？ 答：（1）致歡迎詞；（2）調整時間；（3）首次沿途導游；（4）介紹下榻飯店；（5）宣布當日或次日的活動安排。

7.What should the local guide do before he shows the group to go sightseeing? 1)Prepare the guide flag, the identity card（胸卡）and some other necessary credentials（票證）； 2)Urge the driver to do preparation well;3)Confirm the reservations of meals;

4)Arrive at the gathering site at least 10 minutes in advance before starting the visit;5)After meeting the guests, check the number of the tour group;6)Remind the guests of some notices;

7)At last, gather all the tourists to get on the coach on time.7.地陪在帶團參觀出發前應做哪些準備工作？ 答：（1）備好導游旗、胸卡和票證；（2）促使司機做好準備工作；（3）核實訂餐情況；（4）提前10分鐘到達集合地點；（5）清點人數；（6）提醒注意事項；（7）準時集合客人等車。

8.What should he/she pay attention to when the guide explain? 導游講解中應該注意那些問題？

The explanation should vary with each individual;should not be too complicated or simple;should include the basic historic background, the features, status and special value of the scenic spots, etc.The language shouldn’t only be easy to understand but also be vivid, beautiful, expressive and full of passions;shouldn’t only make the tourists to get new knowledge but also get the enjoyment of beauty.9.What knowledge should the national guide prepare before meeting the tour group? 接團前全陪需要做好哪些知識準備？

武漢九州方圓教育

www.tmdps.cn 1)Should understand the general conditions of the politics, economy, history, culture, folk

customs and the scenic spots of the tour destination;

2)In the same time, should understand the above similar conditions of the place where the guests come from so as to make a contrast and communicate more with the tourists;3)Should understand the related knowledge of different destinations along the trip.If the national guide has no idea about some destinations the group will pass, he/she must inquire the basic knowledge about these destinations in advance, e.g.the main scenic spots, the appearance of the city, the people’s condition and the folk customs.10.What services should the national guide offer to the tourists during the trip? 全陪在旅行過程中應為游客提供哪些方面的服務？ 1)Offer life services as follows：

a.Help the local guide to check the number of the tour group’s passengers and look after the aged people or the handicapped to get on or get off the coach when the tour group starts, comes back, gets on or gets off the coach;

b.During the sightseeing, the national guide should give attention to every guest and prevent the guests from getting lost at the scenic spot or any accidents from happening in order to ensure the security of the passengers’ life and property;

c.The national guide should help the passengers to settle the difficult problems according to the principle “Reasonable and Possible”;

d.The national guide should make the mutual relations of passengers harmonious and make the tour group to have a good teamwork.2)Offer explanation and entertainment services.3)Act as a good adviser for passengers to go shopping.11.What are the requirements for the guide’s dress?

導游人員的著裝要求是什么？

1)The male guide can’t wear the round collar shirt, pants and sandals;

2)The female guide can’t wear hand ring, earrings, miniskirt and suspenders, can’t be richly attired and heavily made-up（不濃妝艷抹）, can’t wear hig-heeled shoes and dye the hair.12.What kind of people can’t be issued the guide certificate?

哪些人不能發導游證？

1)The people who have infectious diseases;

2)The people who have ever got the administrative penalty;

3)The people who haven’t civil conduct ability and whose civil conduct are restricted;4)The people whose guide certificates have ever been disqualified（吊銷）.13.Please list the materials which should be prepared before the guide meets the tourists in detail?

請詳細列舉導游人員上崗前必要的物質準備。

Take the reception plan, guide certificate, identity card, guide flag, meeting logo(接站牌)and settlement vouchers（結算憑證）.14.What should a local guide prepare before sending tourists off?

地陪在送客之前應做好哪些準備工作？

武漢九州方圓教育

www.tmdps.cn 1)Check and confirm the transportation tickets;2)Discuss and confirm the time of baggage 3)Discuss and confirm the departure time;4)Help the guests check out;

5)Return the tourists’ credentials to the tourists in time.15.How does a tour guide establish a position of leadership and set up a good image in the tour group? 導游人員應如何確立在旅游團中的領導地位和良好形象？

A: In order to establish the position of leadership in the tour group, the tour guide should do as follows:

1)Treating tourists with all sincerity, offering warm service;

2)Thinking from the tourist’s angle, treating the tourist generously（寬容）;3)Fostering a popular trust, being good at coping with complicated situations.B: In order to set up a good image in the tour group, the tour guide should do as follows: 1)Pay much attention to the first impression;2)Maintain good image;

3)Make a final excellent impression on passengers.16.What kind of thought and moral should a guide have?

導游人員應具備哪些良好的思想品德？ 1)A deep love for the motherland;2)Excellent moral and quality;

3)Loving his/her job and fulfilling his/her duty（熱愛本職工作，盡職盡責）;4)Noble sentiments（崇高的情操）;

5)Obedience to the laws and regulations（遵紀守法）.17.What are the two styles of tour guide service?

兩種導游服務方式是什么？

1)Guide by illustrations, words, audio and video（圖文聲像導游）;2)Guide by interpretation on the spot（實地口語導游）.18.What are the “Four Unsuitable Points” Principle for receiving children? 1)Don’t buy children food and toy;

2)Don’t pay too much attention to children and make other tourists feel slighted;3)Don’t take children out even if gaining their parents’ permission;

4)When Children are ill, the guide suggest the parents to take the sick children to see a doctor instead of giving children medicine, the guide should not provide medicine to children.接待兒童的“四不宜”原則指的是什么？ 答：（1）不宜給兒童買食物、買玩具；（2）不宜突出了兒童，冷落了其他游客；（3）即使是家長同意也不宜單獨把兒童帶出活動；（4）兒童生病，應及時建議價者請醫生診治，而不宜見一起給孩子服藥，更不能提供藥品給兒童服用。

19.What are the main contents of a welcome speech?

歡迎辭的主要內容有哪些？

武漢九州方圓教育

www.tmdps.cn

A welcome speech includes：greeting（問候語）, welcoming, introduction, hopes（希望）and best wishes（祝愿）.20.What does a farewell speech include?

歡送辭的主要內容有哪些？ 1)Express gratitude（感謝）;

2)Express friendship and farewell feelings（惜別）;3)Solicit comments and suggestions（征求意見）;4)Express apologies（致歉）;5)Express best wishes（祝愿）.21.What are the four famous Buddhist mountains of China? 1)Mount Putuo in Zhejiang Province;2)Mount Wutai in Shanxi Province;3)Mount Jiuhua in Anhui Province;4)Mount Emei in Sichuan Province.22.What are the four famous Taoist mountains? 1)Mount Wudang in Hubei Province； 2)Mount Qingcheng in Sichuan Province； 3)Mount Zhongnan in Shaanxi Province； 4)Mount Longhu in Jiangxi Province.23.What does tour guide service include?

導游服務的范圍是什么？ 1)Interpretation service;2)Daily life service;3)City traffic service.24.What is the period of time for a guide from elementary guide to secondary, senior and superior guide?初級導游到中級、高級、特級導游的年限？ 2 years;4 years;5 years.25.When were the three largest travel agencies of China established and their English abbreviations?

1)China International Travel Service, 1954, CITS;2)China Travel Service, 1974, CTS;

3)China Youth Travel Service, 1980, CYTS.26.What are the characteristics of tour guide service?導游服務的特點？ 1)Strong independence;

2)High combination of mental and physical labours;3)Variety and complication of objective demands.武漢九州方圓教育

www.tmdps.cn 27.What does the A.S.K principle refer to? 1)A, the work attitude of guide;2)S, the skill and ability of guide;

3)K, the depth and width of guiding knowledge.28.What are the functions of tour guide service in economy? 導游服務的經濟性主要體現在： 1)Make profit directly;（1）直接創收；

2)Enlarge the resources of tourists and make money indirectly;(2）擴大客源、間接創收； 3)Promote goods;（3）促銷商品；

4)Promote economic exchanges.（4）促進經濟交流。

29.With what conditions can a guide apply for the guide certificate?具備哪些條件可申請導游證？

2)Has signed the labor contract with the travel service;3)Or has registered in the guide service company;

4)Takes the proof materials to the tourism administration to apply for the guide certificate.30.Comparing with the group travel, which characteristics does the free independent travel have? 1)The travel plan and schedule for the free independent travel can be arranged by the free independent traveler himself, but for the group travel, these are generally arranged by the travel service or the related service agency ahead of time;2)The free independent travel is generally composed of a tourist or several tourists, but the group travel is generally composed of more than ten tourists;3)The free independent travel is capricious（反復無常的）and changeable, and the service items are not fixed, what’s more, the degree of its freedom is big;but the group travel is a travel which is organized and carried out according to the predetermined itinerary and plan;4)The payment method for the free independent travel is sometimes paying cash oddly for different tour items according to retail rate, so its price is relatively more expensive than that of the group travel;but for the group travel, the payment method is paying inclusive rates through the travel service or the related service agency;5)Because the free independent travel has no tour leader and national guide, the service for it is more difficult.與團隊旅游相比,散客旅游具有哪些特點?

答:(1)預定期短;(2)規模小;(3)批次多;(4)要求多;(5)變化大。散客旅游與團隊旅游的區別表現在哪些方面?

答:(1)旅游方式不同:旅游團隊行程由旅行社安排,散客的行程則是自行安排；(2)人數不同:旅游團隊一般是10人以上,散客則是10人以下；(3)服務內容不同:團隊服務按計劃進行,散客旅游的隨意性較強；(4)付款方式和價格不同：團隊旅游費用在出游前一次付清，散客旅游則是零星現付；（5）服務難度不同：散客旅游沒有領隊和全陪，服務難度更大。

31.What is the tourist’s psychological status at the beginning of traveling?

武漢九州方圓教育

www.tmdps.cn Seek for safety and newness.游客在旅游活動不同階段的心理主要有哪些？ 答：（1）旅游初期階段：求安全心理、求新心理；（2）旅游中期階段：懶散心態、新全心理、群體心理；（3）旅游后期階段：忙于個人事務。

32.What is the tourist’s psychological status in the middle of traveling?

Idleness psychology;psychology for seeking perfection;colony psychology.33.What is the tourist’s psychological status at the end of traveling?

Being busy with personal affairs.34.What is the trend of tour guide service?導游服務的趨勢？

1)High-導游內容的高知識化；

2)Scientific guide measure;導游手段的科技化； 3)Varied guide styles.導游方式的多樣化。

35.What are the four styles of question and answer method for the guide? 導游人員運用問答法的四種形式？

1)The guide asks the question and answers by himself;2)The guide asks the question and the tourist answers;3)The tourist asks the question and the guide answers;

4)The tourist asks the question and answers by himself/herself.36.What are “ the four treasures of traveling”?旅游活動中的旅游四寶是指什么？

Fan;umbrella;glasses and sun helmet（太陽帽）.37.What do the letters F, C, Y, K refer to in the international air transport?

國際航空中，英文字母表示的客艙等級？

1)F= first class;2)C= business class;3)Y= economy class;

4)K= thrift class.平價艙。

38.What are the types of China’s passport?中國護照的種類？

1)Diplomatic passport;

2)Business passport;公務護照； 3)Common passport.普通護照。

39.What is the guide language in broad sense?什么是廣義的導游語言？

1)Oral language;口頭語言 2)Body language;態勢語言 3)Written language;書面語言 4)Side 副語言

武漢九州方圓教育

www.tmdps.cn 40.What is the basic patterns of oral language of the guide?

1)Monologue;2)Dialogue.40.口頭語言有哪兩種形式？其表達要領包含哪些方面？

答：口頭語言有獨白式和對話式兩種基本形式。其表達要領包括（1）音量大小適度；（2）語調高低有序；（3）語速快慢相宜；（4）停頓長短合理。

41.What are the key points of oral language of the guide?

Moderate volume, tune, speed of speech and reasonable pause.42.How to deal with the relationship with the tour leader?

1)Respect the tour leader and often consult with him if in trouble;2)Show concern for the tour leader and support his work;

3)Give more honor to the tour leader and bring their positive factors into play;4)Be flexible and active and grasp the initiative of work;

5)Try to gain the tourists’ support and avoid conflict with the tour leader in a direct way.為搞好與旅游團領隊的關系，導游人員應注意哪些問題？ 答：（1）尊重領隊，遇事與領隊多磋商；（2）關心領隊，零落了其他游客；（3）多給領隊榮譽，調動領隊的積極性；（4）靈活應對，掌握工作主動權；（5）爭取游客支持，避免與領隊正面沖突。

43.How to find your group at the airport or train station?

怎樣在飛機場或火車站找到所接的旅行團？

1)Show up the sign card-board with the group code, name of the tour escort or name of the national guide on it;2)Stand at the eye

3)Go to ask tourists politely according to their nationalities feature, number of the tourists in the group, the group flag, sign, tag, etc.44.What should a tour guide do after he/she has met the tour group?

導游在導游接到客人后應該做什么？

1)Collect the luggage together with the tour escort, national guide and the porter;2)Make sure that no luggage has been lost or damaged.Then leave the luggage to the porter and have the luggage sent to the hotel;3)Take the tour group to the bus and help them get on.45.What should a tour guide do when the tourists arrive at the hotel ?

游客抵達酒店時導游應該作什么？

1)Help them check in;(fill in the forms;get room keys, etc.)

2)Introduce the hotel facilities(the location of the restaurant, elevator, cashier, business centre, post office, etc.);

3)Note down the room numbers of the tour escort and the national guide;4)Inform the tourists of the itinerary just for the day or the next day;

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www.tmdps.cn 5)Arrange morning call for the tourists and tell the bellboy to deliver the luggage to their rooms;6)Check and discuss the itinerary in detail with the tour escort.46.What should a tour guide do after the tour group arrives at the airport or railway station before departure?在游客抵達機場或火車站后離開前，導游員應該做什么？ 1)Get in contact with the porter soon after arrival;

2)Check and get the airline tickets, the boarding cards and the baggage tags from the porter’s hands.And hand in them to the national guide or tour escort(if there is no national guide);3)Remind the tourists to pay the airport construction fee or airport tax;

4)See them off until the means of transportation is gone.For the outbound group(international group), the tour guide can leave the airport after the tourists enter the separate area.47.Being a tour guide, how would you take care of the aged tourists?

作為導游員，接待高齡游客應注意什么問題？

1)Slow down walking speed and speaking speed;2)Answer their questions patiently;

3)To prevent the aged tourists from getting lost, the tour guide should keep telling them the parking lot of the tour bus, the tour route in the scenic spot, etc.4)Tell the aged if anyone does get lost, stay there until the tour guide comes to get him/her;5)Don’t hurry them up during the tour;let them often have a rest when they feel tired.接待高齡游客應注意哪些問題？ 答：（1）妥善安排日程；（2）做好提醒工作；（3）注意放慢速度；（4）耐心解答問題；（5）預防游客走失。

48.What should a tour guide do when taking disabled or handicapped tourists?

在接待殘疾游客時，導游員應該注意哪些問題？

1)Make careful preparations for the disabled tourists.For instance, prepare a wheelchair;ask for a spacious bus;and go inside the Arrival Hall of the airport to meet them if necessary;2)Choose a tour route with less or non 3)Arrange the dining hall on the first floor;

4)Let the deaf-mute tourists sit in the front seat of the bus so they can read your body language;5)Try to let the blind tourists touch the things wherever possible.49.What should a tour guide do when he takes a religious group?

在接待宗教旅游團體時，導游員應該注意哪些問題？

1)Carefully study the religious policy of our country;

2)Make preparations in advance.For instance, what religion do the tourists believe? Which church do they want to go? When does the church open? Where is the location of the church? etc.3)Satisfy their specific demands.For instance, certain restaurant, certain meal, or even certain time for those religious people.武漢九州方圓教育

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50.How to extend the farewell speech?怎樣致歡送辭？

1)Look back on the sightseeing activities in the past few days and express your appreciation to the tourists for their support and good cooperation;

2)Express that you cherish the cordial friendship with them and tell them that you are going to miss them after departure, and let them know that having been their tour guide is a memorable experience that you will remember forever;

3)Ask them for their opinions and suggestions and let them know that their opinions and suggestions will help improve your work in the future;

4)Take this opportunity to express your apology for anything unsatisfactory during their stay;5)Wish all of the tourists a pleasant journey to the next city and happy stay in China.If the tourists are about to leave China, wish them good luck and convey best regards to their families and their relatives, and tell them that they are welcome to come back again.51.How to help a tourist extend his/her visa?怎樣幫助游客延長簽證？

1)Get the document（證明）with a reasonable explanation from the local travel service;2)With the document from the travel service, passport and group visa, he/she has to go to the local Authorized Public Security Bureau and go through some formalities for separating his/her visa from the group visa and extending his/her visa;3)The tourist has to pay all the extra expenses.52.In which situation should a tour guide stop a tourist from taking activities on his/her own?

在什么情況下，導游應阻止客人進行自由活動？

1)On the day when the group is going to leave for another destination;2)For those complicated places and dangerous places;3)Attention：

a.Don’t ride a bicycle on his/her own;b.Don’t have a boat

c.Don’t swim in those prohibited swimming areas;

d.Don’t go to those complicated places, dangerous places as well as those areas off limits（禁止進入的）for foreigners.53.What should a guide do to prevent tourists from getting lost during sightseeing? 1)Spare no efforts to keep reminding the tourists to take the hotel card with them if they leave the hotel on their own;remember the tour bus number during the sightseeing;remember the parking lot;departure time, etc.2)Each time on the bus in the morning, remind the tourists of the schedule in the morning and in the afternoon separately.When arriving at a scenic spot, the guide should make sure that they all know the tour route, the exact time of staying at this scenic spot, the coach number and the parking lot;

3)Keep counting the tourists whenever you move to another scenic spot, just to make sure that no one is missing;

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www.tmdps.cn 4)Act in close coordination with the national guide and the tour escort.Being a local guide, you ought to walk in front of the group with a flag or group sign holding in the hand.Let the national guide and tour escort walk at the back just to make sure that no one gets lost;5)Put more efforts on good language and wide knowledge.The guiding in the scenic spot should be vivid and interesting enough to attract the tourists’ attention.如何預防游客走失？ 答（1）做好提醒工作；（2）做好各項活動的安排和預報；（3）時刻和游客在一起，經常清點人數；（4）地陪、全陪和領隊應密切配合，做好旅游團的斷后工作；（5）導游又要以高超的導游技巧和豐富的講解內容吸引游客。

54.Which aspects does the cultural character of tour guide’s service display on ?

導游服務的文化性表現在哪些方面？

1)The tour guide’s service is an important channel to disseminate the culture;2)The tour guide’s service is a media of aesthetic appreciation and seeking knowledge.55.What are the common types of tourists’ individuality characteristics?

游客的個性特征一般分為哪幾種類型？

The lively（活潑的）style;the steady（穩重的）style;the irritable（急噪的）style;the melancholy（憂郁的）style.56.From which aspects should the tour guide instruct the tourist correctly to view the scenery and enjoy the beauty? 1)Transmitting the correct aesthetic[]appreciation information;2)Analyzing the tourist’s aesthetic appreciation feeling;3)Stimulating the tourist’s imagination thinking;4)Grasping flexibly the method to view the scenery and enjoy the beauty.導游人員從哪些方面去正確引導游客觀景賞美？ 答：（1）傳遞正確的審美信息；（2）分析游客的審美感受；（3）激發游客的想象思維；(4)靈活掌握觀景賞美的方法。

57.Which aspects is the tour guide’s vision(sight)composed of? How many methods does the application of vision have? A: The tour guide’s vision is mainly composed of three aspects which are the change of pupil, the length of vision contact and the angle of vision contact.B: The application methods of vision mainly include: 1)The joint of vision;2)The movement of vision;3)The distribution of vision;4)The unification of vision and explanation.導游員的目光有哪些方面組成？運用目光的方法有哪些？

答：導游員的目光由瞳孔變化、目光接觸的長度和目光接觸的向度組成。導游員運用目光的方法主要：（1）目光的聯結；（2）目光的移動；（3）目光的分配；（4）目光與講解的統一。

58.What’s the method of stressing the main points? Which aspects does the tour guide generally

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www.tmdps.cn have to highlight when he explains? A: The method of stressing the main points refers to stress the knowledge of some aspect and not to stress all things when the tour guide explains.B: When the tour guide explains, generally he must stress the following aspects: 1)The unique points of the scenic spot;2)The representative landscape;

3)The content the tourist is interested in;

4)The most important point of something and some place.什么是突出重點法？導游講解時，一般要突出哪些方面？

答：突出重點法就是做導游講解中不面面俱到，而是突出某一方面的導游方法。導游講解時一般要：（1）突出景點的獨特之處；（2）突出具有代表性的景觀；（3）突出游客感興趣的內容；（4）突出“……..之最”。

59.What’s the subjective reasons that no guide comes to meet them when the tourists arrive? 1)The tour guide hasn’t done his work carefully, e.g.he hasn’t read the travel plan carefully;2)The tour guide hasn’t arrived at the meeting place ahead of time according to the ruled time;3)The tour guide hasn’t read the modified record;4)The tour guide hasn’t checked the modified flight timetable;5)The tour guide hasn’t chosen the proper place to meet the tourists with the reception logo.造成漏接的主觀原因有哪些？ 答：（1）工作不細致，沒有仔細閱讀接待計劃；（2）沒有按規定提前到達接站地點；（3）只讀接待計劃，沒有看變更計劃，還按原計劃接團；（4）沒有查閱新的時刻表；（5）導游接站時的地點不當。

60.What’s the difference between the formal guide certificate and the temporary guide certificate? 1)The prerequisite conditions are different in obtaining the formal certificate.The formal guide needs to pass the guide qualification test and apply for the formal guide certificate from the tour administrative department after he obtains the guide qualification certificate.The temporary guide needn’t obtain the guide qualification certificate.2)The demands for language ability are different.The formal guide is not limited by language ability.While the temporary guide must be the person who grasps some specific language and owns some special language ability and is urgently needed by the travel agency which hands in the application to the tour administrative department.Otherwise the temporary guide can’t apply for the temporary guide certificate.3)The application procedures are different.The formal guide certificate must be applied by the tour guide himself;while the temporary guide certificate must be applied by the travel agency according to its needs.4)The terms of validity（有效期）are different.The term of validity of the formal guide certificate is three years and the tour guide may apply for changing a new one after the formal guide certificate expires（期滿）;while the term of the temporary guide certificate is no more than three months and it can’t be postponed after it expires.If the travel needs to engage a temporary guide, it must handle the application procedures again.正是導游證與臨時導游證有何區別？

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www.tmdps.cn 答：（1）取得導游證的前提條件不同。（2）對語言能力的要求不同。（3）申領程序不同。（4）有效期限不同。

61.How to prevent the public security accidents? 1)When the tourists check in the hotel, the tour guide should suggest the tourists store the valuables in the safe box of hotel, and don’t take lots of cash with them or leave lots of cash in the room of hotel;2)The tour guide should remind the tourists not to tell strangers their room number or let strangers enter their room, and lock the door when they come in and go out of the room;3)The tour guide should remind the tourists not to change foreign currency with the private, and explain the foreign exchange regulations of our country to them;4)When the tourists leave the tourist coach, the tour guide should remind the tourists not to leave behind their credentials or valuables, and he must also remind the driver to lock the coach door, close windows and not to go away too far;5)When the tourists join the activity in the scenic spot, the tour guide should stay with the tourists all the time and pay attention to the environment, and remind the tourists to take care of their own belongings at any time;6)When the coach travels on the way, the tour guide and driver should not stop to let the others to take a lift;if the unidentified person blocks the coach, the tour guide should remind the driver not to stop the coach.如何做好治安事故的預防？

答：（1）建議游客將貴重財物存入飯店保險柜，注意保管好自己的財物；（2）提醒客人不要將房號告訴陌生人；不讓陌生人和自稱維修人員隨意進入房間；進入房間要鎖好門。（3）提醒客人不要與私人兌換外幣。（4）下車后提醒客人帶好貴重物品，提醒司機關好車窗，不要離車太遠。（5）在景點活動時，要始終與游客在一起，隨時清點人數。（6）汽車行駛途中，有人攔車，提醒司機不要停車，不讓陌生人搭車。

62.How to avoid the accident of missing a plane or train? 1)Carefully check the date, flight number or train number, departure time on the tickets and the exact location of the airport or train station;For the international flight, the tour guide needs to reconfirm（再確認）the flight tickets apart from checking the items mentioned above;2)If the fight tickets or train tickets are not available when the guide takes a tour（帶團）, keep in touch with the local travel service any time available during and after sightseeing for further information.When the tour guide gets the tickets, he must check the flight number or train number, the departure time on the tickets, the location of the airport or train station and the total number of tickets again, just to find out if there are any changes compared to the original schedule;

3)The activities on the departure day should be very well arranged.There should be no arrangement to the complicated districts or remote areas for sightseeing on departure day.Don’t arrange the tourists to shop on their own on departure day for fear they might get lost or miss their plane or train;4)Leave enough time for driving to the airport or train station and put traffic jam or traffic accident into your consideration;5)Make sure to arrive at the airport or train station on schedule;

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www.tmdps.cn International flights: 2 hours in advance;Domestic flights: 1 hour and half(90 minutes)in advance;By train: 1 hour before the train takes off.怎樣避免誤機事故的發生？ 答：（1）提前落實游客離站的交通票據，核對日期、班次、時間、目的地；（2）若交通票據沒有落實時，要隨時與旅行社聯系，了解航班有無變化。（3）臨行前，不安排游客去環境復雜的景點游覽，不組織去熱鬧的場所購物；（4）安排充裕的時間去機場，確保在規定的時間到達機場。

63.How to pay attention to the dietetic hygiene during taking a group? 1)Pay attention to the hygiene of drinking water;2)Fruits and melons must be cleaned and peeled before eating them;3)Treat every meal cautiously.When we are hungry, we shouldn’t eat what there is;4)Learn how to judge whether the hygiene of eating house is qualified;5)Be moderate in eating and drinking on the traffic.在帶團旅游時如何注意飲食衛生？ 答：（1）注意飲水衛生；（2）瓜果一定要洗凈或去皮再吃；（3）慎重對待每一餐，不能饑不擇食；（4）學會鑒別餐飲店衛生是否合格；（5）在車船或飛機上要節制飲食。

64.What are the tourists’ special requests on diet? 1)Special requests for food because of religions, living habits and body conditions;2)Special request for changing the meal or changing the restaurant;3)Special request for having the meal independently;4)Special request for having the meal in the room(room service);5)Special request for tasting special flavors;6)Special request for delaying the dinner time.旅游者餐飲方面的特殊要求主要有哪幾個方面？ 答：（1）特殊的飲食要求；（2）要求換餐；（3）要求單獨用餐；（4）要求提供客房內用餐；（5）要求自費品嘗風味；（6）要求推遲用餐時間。

65.How will a guide guard against receiving a wrong group?

1)The guide should arrive at the right place to wait for the tour group in advance;

2)When meeting the group, the guide should check the name of the tourist generating travel service（客源地旅行社）and the name of the tourist destination organizing travel service, the code, passengers’number, tour leader’s name(if no tour leader, should check the passengers’ names of the tour group)and hotel of the tour group;

3)The guide should be cautious to prevent the other from taking the group away illegally.如何預防錯接？ 答：（1）導游員應提前到達接站地點迎接旅游團；（2）接團社要認真核實團隊組團社名稱、團號、人數及旅客姓名等。（3）提高警惕，嚴防社會其他人員非法接走旅游團。

66.How will the guide settle the problem of missing the plane?

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www.tmdps.cn 1)The guide should report immediately to the travel service and related departments, and ask for help;

2)The guide should get in touch with the airport(railway station, port)as soon as possible and try his best to make the passengers leave by the latest flight, or arrange the chartered flight(railway carriage, ship)or other traffic for passengers to go to the next destination;3)The guide should soothe the passengers of the tour group and arrange well the hotel and sightseeing, etc.for the passengers if they have to stay longer time;

4)The guide should inform the travel service of the next destination in order to adjust the itinerary as soon as possible;

5)The guide should apologize to the passengers;

6)The guide should write a report about the incident and make a thorough investigation of the reason and responsibility.發生誤機事故，導游員應如何處理？ 答：（1）導游員應立即向旅行社報告，請求得到協助；（2）盡快與機場聯系，爭取讓客人乘最近的航班離開本地；（3）穩定客人的情緒，安排好滯留期間的食宿和游覽；（4）及時通知下一站，以便調整下一站日程。

67.What should the guide do if the passenger is lost at the scenic spots? The guide should do as follows：

1)Find out the incident and look for the guest as soon as possible;2)Ask for help from the public security management and the management of the scenic spot;3)Connect with the hotel;4)Report to the travel agency;5)Deal with the aftermath;6)Write the incident report.在景點游覽時，游客走失，導游員如何處理？ 答：（1）了解情況，立即尋找；（2）需力求公安、景點管理部門幫助；（3）與飯店聯系；（4）向旅行社報告；（5）做好善后工作；（6）寫出事故報告。

68.What should the guide do if the passenger demands not to follow the group for one day or one scenic spot?

The guide should do as follows：

1)Tell the guest if he doesn’t go with the group, the travel service won’t return all the expense he paid to the travel service, and he should pay for his own activities by himself;

2)Inform the guest where and when to have the meal so that the guest can come back to have the meal with the group;

3)Remind the guest to be care for his safety and keep his belongings well.4)Remind the guest to take the hotel’s name card on which are the hotel’s name, address and telephone number;

5)Write a Chinese English note for the guest to tell the name and the address of the place where he will go and brief dialogues for reserve;6)Tell the mobile phone number and BP number to the guest if necessary.游客要求全天不隨團活動時導游應做哪些工作？ 答：（1）向游客說明所有費用不退，所需各種費用自理。（2）告訴游客用餐時間和地點，以

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www.tmdps.cn 便其歸隊時用餐。（3）提醒注意安全，保管好自己的財物，帶上飯店卡片。（4）給客人寫張有關內容的中英文便條，以備不時之需。（5）告訴自己的聯系方式。

69.How to prevent missing meeting the guests?怎樣避免漏接事故的發生？ 1)Read the reception plan carefully;

2)Check the arrival time of transportation means;3)Arrive at the meeting place in advance.70.How to deal with the guests’ common disease? 游客患一般疾病應如何處理？

1)Advise the guests to see a doctor;

2)Take care of the guests who suffer from a disease;

3)Go to the hospital with the guests when necessary, and inform the guests of paying the bill by themselves and keeping the diagnosis proof and invoices;

4)Forbidden to give any medicine to the guests without permission.71.How to deal with the effects the tourist asks to deliver? 游客要求為其轉送物品應如何處理？ 1)Be clear about what it is;

2)Request the tourist to write a trust deed and leave his/her address and telephone number in detail;

3)Request the addressee to write a receipt and sign his/her name;4)Hand in the trust deed and receipt to the travel agency；

5)If this relates to the foreign embassy and consulate, a guide should not accept the delivery in principle.72.How to deal with the tourists’ distributing religious materials?

當游客散發宗教宣傳品時，導游應如何處理？

1)To dissuade the tourists to do so and propagate our country’s policies about religion;2)If they don’t accept our persuasion and cause sabotage[]破壞, the guide should make a report to the concerned departments.Then the accident will be handled by the public security and judicial departments.73.What should be done if a tourist invites his/her friends to join the group?

如果游客要求他的親戚或朋友隨團活動，導游應該怎么做？

1)First, you should ask for permission from the tour escort as well as from all members of the group;

2)Get in contact with the travel service and they are allowed to join the group after going through some related formalities and paying tour expenses;

3)If you are in a hurry or you have no time to take him/her to the travel service, let him/her pay first and give him/her the receipt later;

4)If a foreign journalist or a diplomatic envoy wants to join the group, you must contact the head of the travel service and handle the case according to the relevant stipulation of our government.武漢九州方圓教育

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74.How to deal with special request for changing the meal or changing the restaurant?

如何處理游客換餐或更換餐廳的特殊要求？

1)First, we should see whether we have enough time to change it or not.Generally speaking, 3 hours ahead of the dining time, we should take the initiative to contact the restaurant and change the meal or restaurant.But we should inform the tourist that he is requested to pay the extra fee if there is any;

2)For changing the meal, first ask the restaurant whether it has that service or not.If the restaurant doesn’t have that kind of meal, we could change to another restaurant;

3)If changing of the meal or restaurant is requested close to the dining time, or in the restaurant, that all depends on whether it is possible or not.If it is impossible to change, a reasonable explanation is necessary.But if the tourists insist on changing, the tour guide should arrange them to another restaurant, but they have to pay for the meal themselves;4)If a tourists wants to have a meal alone, the tour guide should help him/her arrange it, but he/she has to pay for the meal;5)If a tourists wants to have his/her meal in the hotel room, the tour guide should help him/her, but inform him/her that he/she should pay the extra service charge if necessary.75.What should a tour guide do if he/she does miss receiving the group?

造成漏接事故，導游員應如何處理？

1)Tell the tourists the fact, make apology sincerely if it is the tour guide’s fault;

2)If there is some other reasons, you should make more explanation patiently to clear up certain misunderstanding;

3)Try your best to reduce the tourists’ loss to the minimum.For instance, offering warm hearted and attentive service based on the itinerary and fulfilling the contents that is included in the plan, and at the same time taking them to the sightseeing places in their schedule as much as you can.76.What should be done if a tour guide had arrived at the airport or train station ahead of time but he/she still failed to get the group?

發生了空接事故，導游員應如何處理？

1)For a domestic flight, the tour guide should contact the travel service right away to find out the reason;

2)For an international flight, the tour guide ought to check the name list of the group in the international airline office at the airport first, and should try to find out whether the group is on board or not.Then inform the travel service what has happened;

3)For the reason of a few hours’ delay, the tour guide should follow the arrangement made by the travel service and he/she can’t take any action on his/her own or make any arbitrary decision;

4)If the tourists have cancelled the trip, the tour guide should inform the travel service immediately and cancel all the reservations of the hotel, meals, means of transportation, tickets, as well as notify the travel services in other cities.發生了空接事故，導游員如何處理？

答(1)立即與接待社有關部門聯系，查明原因；（2）如果推遲時間不長，可留在接站地點繼

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www.tmdps.cn 續等候；（3）通知各接待社單位作相應的更改；（4）如推遲的時間較長，導游員要按有關部門的安排，重新落實結團事宜。

77.If the number of the tourists is more than the original schedule for an international group, what should the guide do?

接待入境團時，如果游客比原計劃增加了，應該怎么辦？

1)Help the additional tourists to acquire landing visa at the airport if necessary;

2)Check with the local travel service first, if so, inform the local travel service to add all kinds of arrangements, such as hotel rooms, meals, and transportation tickets, etc.3)Remind the local travel service to inform the travel services in other cities of the change in number.78.If the number of the tourists is less than the original schedule for an international group, what should the guide do?

接待入境團時，如果游客比原計劃減少了，應該怎么辦？

1)Check the group visa first and cross out the names of those tourists who do not appear from the name list of group visa at airport Customs;

2)Inform the local travel service of the changes so that they can make changes on hotel rooms, meals, transportation tickets, etc.79.How should a tour guide do to help a foreign tourist get a new passport when he/she has lost his/her passport during his stay in China? 當外國游客在中國丟失護照，導游員應如何幫他獲取新的護照？

1)Report to the local Public Security Office and get the certificate of loss;

2)Make a report to the travel service and get the document indicating the loss of his/her passport from the local travel service;

3)The tourist who has lost his/her passport should go to the Entry and Exit Office of the local Public Security Bureau with the supporting document from the local travel service and his/her photos to apply for a “loss certificate of his passport ”;

4)Go to the embassy or consulate of his/her country in China to apply for a new passport with the supporting documents from the local Authorized Public Security Bureau;

5)With the newly issued passport, the tourist has to go back to the local Authorized Public Security Bureau again to apply for the visa.80.How to deal with the loss of the group visa? 團體簽證丟失了應如何處理？

1)Get a document indicating the loss of the group visa from the local travel service;2)Prepare relevant documents to apply for a new visa： a.The duplicate copy of original group visa;

b.Retype a new name list in the same format and content as the original one;c.All the passports of the group.3)With all the above-mentioned documents go to the Entry and Exit Office of the local Public Security Bureau to report the loss of group visa and apply for a new one.武漢九州方圓教育

www.tmdps.cn 81.What should a tour guide do if an overseas Chinese has lost his passport? 海外華僑丟失了護照應該如何處理？

1)The document indicating the loss of the passport from the local travel service is needed;2)With the supporting document from the local travel service, he/she has to report the loss to the Entry and Exit Office of the local Public Security Bureau and applies for a new passport;3)With the newly issued passport, the tourist must go to the embassy or consulate of his/her resident country in China to get an inbound visa.82.What should a tour guide do if a Hong Kong or Macao tourist has lost his permit? 港澳同胞丟失了出入進境通行證應該怎樣處理？

1)Report to the local public Security Office to get a loss certificate or get the loss certificate from the local travel service;

2)With the documents or certificate above, he/she must go to the Entry and Exit Office of the local Public Security Bureau to apply for Once Only Permit of Entry and Exit to the People’s Republic of China;

3)The tourist who lost his permit can get a new one from concerned department in Hong Kong or Macao when he/she goes back.83.What should you do for him/her if a tourist has lost his checked luggage at the airport? 如果游客在飛機場丟失了行李應如何處理？

1)Take him to the Lost and Found Department and fill out the claims form for the lost luggage and lost articles;

2)Write down the name of the hotel that the tourist is going to stay in, the telephone number of the hotel, his/her room number if you know and the office telephone number of the travel service, so that he/she can be notified if the lost luggage is found;3)Keep in touch with the airport and check frequently during the trip;

4)If the luggage cannot be found, you ought to help the tourist buy some daily necessities;5)In case the lost luggage cannot be found shortly before he/she leaves the local place, further information of his/her whole trip in China is needed.The tour guide should help him/her inform the airline office of the whole travel route in China, such as the names of cities, the name of travel service in each city, the hotel names that he/she is probably going to stay in and the hotel telephone numbers.When his/her lost luggage is found, they can inform him/her when he/she is in other city and the lost luggage can be transported to the most appropriate place;6)If the luggage does get lost, the tourist can claim for compensation from the airlines in accordance with the international practice.84.How to deal with the interruption by the tourist’s question as the tour guide explains? 1)Hold the welcome attitude and combine the answer with explanation alternatively;2)Don’t answer all the questions of the tourist, generally speaking, only answer the questions concerning with the scenic spot.Make sure not to let the question effect the guide’s explanation negatively;3)Even only one tourist puts questions, the guide should answer the questions to all the tourists in order to attract their attention.武漢九州方圓教育

www.tmdps.cn 導游員在講解是被游客因提問而打斷，怎么處理？ 答：（1）持歡迎態度，有選擇的將回答和講解結合起來；（2）不要問什么回答什么，一般只回答和景點有關的問題，注意不要讓提問沖擊自己的講解；（3）即使只有一個游客提問，也要面對全體游客進行解答，以吸引他們的注意力。

85.Due to the delayed arrival, the tour group’s local sightseeing time is shortened, how should the tour guide deal with this problem? 1)Analyzing the difficulty and problem brought by the delay and report in time to the tour organizing and planning departments of the receiving travel service in order to feed back this condition to the organizing travel service and find out the remedial measures as soon as possible.2)Arrange and implement the traffic, accommodation and sightseeing, etc.of the tour group under the help of the tour organizing and planning departments;3)The local guide should adjust the itinerary immediately, compress the time in each scenic spot and try his best not to reduce the planned tour items.旅游團的抵達時間延誤，在一地的旅游時間縮短，導游員應如何處理？ 答：（1）分析延誤帶來的困難和問題，及時向接待社和組團社報告，并找出解決方案；（2）在計調部門協助下落實交通、住宿、游覽變更事宜；（3）立即調整活動日程，壓縮在每一景點的時間，盡量不減少計劃內的游覽項目。

86.What should a tour guide do when a tourist is suddenly ill on the way to the tourist attraction?在去旅游景點的途中中，游客突患疾病該如何處理？

1)With the approval of the sick tourist, his/her relatives and tour escort, send him/her to the nearby hospital as soon as possible;2)Report to the travel service right away;

3)The sick tourist should be accompanied by his/her relatives, the tour escort and the national guide.If this group doesn’t consist of national guide or tour escort, the local guide should ask the local travel service for help.87.What should a tour guide do when a tourist is suddenly getting seriously sick during the sightseeing?一位游客在參觀游覽時突患重病，導游員應如何處理？

1)Don’t move him/her, but make him/her as comfortable as possible if he/she is suddenly sick during the sightseeing;

2)Call for an ambulance as soon as possible;

3)Ask for help from the employees in the sightseeing place;4)Report this case to the travel service;

5)He/she must be accompanied by his/her relatives, tour escort while being sent to the hospital.88.How to deal with the problem when a tourist dies of illness? 游客因病死亡，該如何處理？

No matter what reason, a tourist died during his/her tour is a very bad misfortune.Being a tour guide, we should do as follows：

武漢九州方圓教育

www.tmdps.cn 1)Inform his/her family or relatives right away.For the foreign tourist, we must notify his embassy or consulate in China and ask them to inform his/her family or relatives of the grievous news of his/her death so as to come to handle his/her funeral；

2)Help to acquire all the necessary papers from the hospital, such as：Report on Emergency Treatment, Certificate of Death of Illness, and Certificate of DeathDiagnosis.All these papers should be signed by the physician in charge;

3)If the family members of the deceased tourist ask for an autopsy or postmortem examination, they ought to apply for it in written form.And at the same time the application should be signed by the family members, the tour escort and the officer of his/her embassy or consulate in China;

4)If the tourist died of abnormal case, such as negligence of safety or traffic accident or by his/her own hand, the tour guide ought to keep the spot of the accident intact before the police arrive;report to the Public Security Bureau and the travel service right away.If the postmortem examination is needed, the tour guide should help get the “Report on Autopsy” and “Notarial Certificate”from the judicial organs;

5)The remains should usually be cremated, but the “Application of Cremation” should be signed by his/her family or relatives, tour escort, officers of his/her embassy or consulate.Afterwards, they can get the “Cremation Certificate” from the crematory and the “Permit for Outbound Ashes” was issued by civil administration organ;

6)If the deceased tourist has life insurance, the tour guide should help his/her family or relatives get relevant certificates, such as insurance compensation, medial expense reimbursement, etc.7)If the family members want to take the remains back to their country, the tour guide ought to help get the relevant certificates, such as“Certificate of Antiseptic Remains”, “Certificate of Dressing the Corpse in the Coffin”, “Permit for Outbound Remains”, “Permit for Entry and Exit Coffin”, etc.8)All the expenses such as medial expense, cremation, transportation of corpse and other transportation fees should be covered by the family of the deceased tourist;

9)All the belongings of the deceased should be checked and itemized by his/her family members, tour escort, his/her former friends, national guide or the officers from his/her embassy or consulate in China together.The list paper should be signed in duplicate and kept by both sides.The belongings should be handed to his/her family or relatives or officer from his/her embassy or consulate, or ask the tour escort to transfer them with a witness present of those people mentioned above;

10)Whenever the “death”case happened, all the necessary arrangement should be disposed in the presence of the tour escort, his/her family, his/her relatives or representatives of the tour group and the officers from his/her embassy or consulate in China, the head of the travel service and the relevant personnel should also be present.The local guide should take the group to continue the rest of sightseeing together with the acting tour leader.89.What must be done if a traffic accident happens? 發生了交通事故該如何處理？

武漢九州方圓教育

www.tmdps.cn 1)Rescue the injured especially those seriously wounded immediately;move them out of the accident bus as quickly as possible and call for an ambulance or stop any car on the spot to take the injured to the nearest hospital(First Aid Medical Center;Tel：120)；

2)Keep the site of the accident intact before the police arrive;call for the traffic police and the public security department(Traffic Police and the Public Security Department;Tel：122)； 3)Report the accident to the travel service and ask for help.Transportation of another coach should be dispatched to take the rest of tourists back to the hotel or continue their sightseeing;4)After the relevant personnel arrive, the local guide should try to keep the tourists calm and take the unwounded tourists to continue their sightseeing if possible.And try to reduce the adverse effect of the accident to the minimum;

5)The tour guide ought to help the wounded get the “Certificate of Medical Treatment” and the “Certificate of Traffic Accident” signed by the Public Security Bureau so that they can claim for the compensation from the insurance company;

6)Write a report right after the accident.The report should include the cause of the accident, how it was handled and the result.It should be truthful, accurate and detailed.

第五篇：網上辦稅業務知識問答

網上辦稅業務知識問答

1、什么是網上辦稅？

答：網上辦稅是利用計算機網絡技術，讓納稅人可以通過互聯網完成網上辦理涉稅業務的一種方式。

2、網上辦稅有什么好處？

答：網上辦稅是減少稅收征納成本、提高服務質量和效率的重要途徑，推行網上辦稅將帶來明顯的社會效益和經濟效益。首先，網上辦稅可以減少納稅人上門辦理涉稅事項的奔波之累，使辦理涉稅事項不受稅務部門上下班時間的制約，納稅人可以輕輕松松在家中、辦公室或其他場所上網辦理有關的涉稅事項，節省了上門辦稅時排隊等候的時間。同時，納稅人可以及時、準確查詢自己詳細的涉稅信息，及時接收到稅務部門發布的信息或者通知。其次，網上辦稅可有效緩解辦稅服務廳的工作壓力。

3、網上辦稅包含哪些內容？

現階段網上辦稅業務主要內容為：網上申報、網上IC卡報稅、網上認證、網上繳稅。網上辦稅的目標是：納稅人足不出戶，在網上辦理所有涉稅事項。

4、哪些納稅人可以辦理網上辦稅業務？

答：凡國稅機關征管的企業納稅人和實行建帳管理的個體工商戶均可辦理網上辦稅業務。

5、如何申請開通網上辦稅業務？

答：到主管國稅機關辦稅服務廳領取或在網上辦稅大廳(網址：)“下載專區—表證單書”欄下載《網上辦稅申請表》、《網上辦稅協議書》，按要求填寫相關信息、加蓋公章后，連同稅務登記證副本一起攜帶到主管國稅機關辦稅服務廳辦理開通手續。增值稅一般納稅人建議開通網上申報、網上繳稅、網上報稅和網上認證業務； 非增值稅一般納稅人建議開通網上申報和網上繳稅業務。

開通網上繳稅業務需要納稅人與開戶銀行和所屬國稅機關簽定《聯網電子繳稅（費）三方協議書》。

6、實行網上辦稅會給納稅人增加額外的負擔嗎？

答：一般不會額外增加納稅人的負擔。實行網上辦稅的基本條件是有能接入互聯網的電腦，對電腦配置要求較低（處理器：PIII 800以上、內存：128M以上、硬盤：1G以上空閑空間、顯示器分辨率不低于800×600）；另外，需要網上認證的還需要購買掃描儀。

7、網上辦稅所需的軟件從哪兒取得，服務收取費用嗎？

答：網上辦稅軟件實行三免費原則，即免費使用、免費培訓、免費咨詢服務。網上申報所需的電子電報軟件到主管國稅機關拷貝或在網上辦稅大廳(網址：)上下載，由主管國稅機關提供咨詢服務；網上報稅軟件由貴州航信公司(0851-6112366)免費提供、培訓和咨詢服務；網上認證軟件由貴州航信公司(0851-6112366)與龍山稅友公司(貴州金稅：0851-8612345 / 6812345)免費提供、培訓和咨詢服務。

8、實行網上申報后，紙質申報資料如何報送？

答：實行網上申報的納稅人，申報成功后要及時打印紙質申報表、附表、財務報表，加蓋納稅人公章，一年分兩次報送主管國稅機關。分別是每年的1月31日前一次性報送上一年7月至12月（稅款所屬期）的紙質資料；7月31日前一次性報送當年1至6月（稅款所屬期）和上企業所得稅申報的紙質資料。

9、網上申報成功后，發現申報數據有誤，怎么辦？

答：網上申報成功后，發現申報數據有誤需要修改或補充的，需要攜帶紙質申報表到辦稅服務廳進行數據修改或補充申報

10、網上認證受時間限制嗎？

答：網上認證發票不受時間限制，納稅人可根據需要隨時在網上進行發票認證。

11、網上可以認證哪些發票？

答：網上認證的適用范圍：增值稅專用發票抵扣聯、公路內河運輸發票抵扣聯。

12、網上認證發票應注意哪些事項？

答：

1、需要開通網上認證業務的納稅人，可在貴州航信公司、浙江龍山稅友公司兩家公司中，任意選擇使用一家公司的軟件。

2、納稅人第一次認證公路內河運輸發票的，需到辦稅服務廳認證，之后方可進行網上認證。

3、納稅人收受的需抵扣的稅控系統開具的機動車銷售統一發票，必須到辦稅服務廳認證。

4、網上認證嚴格執行關于發票認證時限的有關規定，納稅人無法通過網上認證的發票，應在規定期限內到辦稅服務廳認證，由于超過期限未認證的，責任由納稅人自負。

13、簽訂《聯網電子繳稅（費）三方協議書》的流程是什么？

答：申請實行網上繳稅的納稅人，需要和稅務機關、繳稅帳戶所在銀行簽訂《聯網電子繳稅（費）三方協議書》（以下簡稱三方協議書）。其流程為：納稅人到所屬國稅機關領取三方協議書（稅務機關已在三方協議上書填寫相關內容并蓋章），填寫相關內容并加蓋納稅人公章后送到繳稅帳戶所在的開戶銀行，開戶銀行填寫相關內容并蓋章后留下一聯，返兩聯給納稅人，納稅人保留一聯，另一聯送稅務機關錄入系統。

14、網上繳稅失敗后怎么辦？

答：納稅人在網上繳稅失敗后，需要帶申報資料到國稅機關辦稅服務廳辦理。

15、網上繳稅成功后，用什么作繳稅的會計核算憑證？

答：網上繳稅成功后，納稅人可到開戶行領取加蓋轉（收）訖章的電子繳稅付款憑證（一式二聯）第二聯作為付款回單，并以此作為繳稅的會計核算憑證。如果納稅人需要正式完稅憑證的，需持《稅務登記證》副本到稅務機關換開一聯式《稅收電子轉帳專用完稅證》。

16、納入防偽稅控的增值稅一般納稅人網上申報的流程是什么？

答：增值稅一般納稅人網上申報的流程是首先進行IC卡抄報稅，其次進行運輸發票抵扣清單和海關專用繳款書的申報（沒有則不用申報），最后進行納稅申報，納稅申報成功后進行本地清卡。

17、增值稅一般納稅人在哪些情況下不適用網上申報？

答：有下列情形的，不適用網上申報：

（1）輔導期一般納稅人；

（2）按照預征率征收增值稅的納稅人（如中石油、中石化、供電局等）；

（3）有即征即退貨物及勞務的；

（4）免稅貨物或勞務通過稅控系統開具有普通發票的。

18、如何尋求網上辦稅業務支持？

答：納稅人可通過貴州省國家稅務局網上辦稅服務大廳（網址：http://）“下載專區”專欄、“通知公告”專欄，或撥打12366納稅服務熱線，以及國稅機關設置的網上服務電話，尋求網上辦稅業務支持。網上申報納稅系統服務熱線4006112366；航信認證系統、網上抄報稅系統服務熱線0851-6112366；交大龍山稅友認證系統服務熱線0851-8612345,0851-6812345。