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国家对外商投资企业开展出口业务予以出口免税的优惠政策,鼓励企业多出口、多创汇,提高企业在国际市场上的竞争能力。但在国际贸易中,由于交货地点、交货条件和价格构成因素的不同,因而形成各种不同的价格和价格术语。F.O.B.,C.I.F.,C.＆F.是国际贸易中常用的三种价格术语。F.O.B.又称“离岸价”,卖方负责至出口地点的费用,没有境外运费和
The state’s preferential policies for foreign-invested enterprises to export their products for export tax exemptions encourage enterprises to export more, create more foreign exchange, and increase their competitiveness in the international market. However, in international trade, various price and price terms are formed due to differences in delivery locations, delivery conditions, and price components. F.O.B., C.I.F., C.&F. are three price terms commonly used in international trade. F.O.B. also known as “FOB price”, the seller is responsible for the cost to the export location, there is no overseas freight and