文十重点介绍增值税一般纳税人在销售行为中作为销售方收取运费、为购买方代垫运费、支付运费，以及作为购买方支付运费情况下的容易混淆的涉税处理问题。
This thesis is devoted to the confusing freight taxation problems occurred on the sales process where V. A. T. payers as a dealer charges, disburses, pays the freight or as a buyer pays the freight.
该项海运费及从内地发货点至装船口岸的中转费均须由买方支付。
The Ocean freight and transfer charges from the interior points to the port of shipment shall be paid by Buyer.
作为一般规则，买方支付的所有运费再加上售价最付款是通过贝宝，而我将涵盖稍后。
As a general rule the buyer pays all shipping costs on top of the selling price and most payments are made through PayPal, which I will cover later.
一旦装货，货权即从卖方转给买方，买方支付全部运费，并承担运输途中全部货损货差的危险。
If the products are loaded, title passes from the seller to the buyer and the buyer pays the entire freight cost and assumes the risks of loss or damage in transit.
客户要求空运至印度孟买机场。运费是由买方支付。
如果合同由买方主动终止，买方应在合同终止时，向卖方支付商品的全部装运费。
In case of termination of contract by the initiative of buyer, the buyer should pay overall cost of goods shipped to the seller at the moment of contract termination.
运费、保险费付至，指卖方应支付货物用集装箱运至目的地的运费及为买方办理托运保险。
CIP: Carriage, and Insurance Paid this price is the cost of the goods, freight Carriage, and Insurance Paid by container to a named destination in the buyer 's country.
虽然运费是由卖方支付的，但因为运费一般被卖方包含在销售价格中所以实际上运费是由买方支付的。
While the freight is paid by the seller, it is actually paid for by the buyer as freight costs are normally included by the seller in the total selling price.
包括货物费用、运费、承运商支付的保险费，运到买方指定的目的港的价格。
Price includes cost of goods, Carriage (freight), and Insurance Paid by container to a named destination in the buyer's country.
包括货物费用、运费、承运商支付的保险费，运到买方指定的目的港的价格。
Price includes cost of goods, Carriage (freight), and Insurance Paid by container to a named destination in the buyer's country.
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