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.
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