項(xiàng)目鐵路貨物運(yùn)價任務(wù)貨運(yùn)雜費(fèi)課件

項(xiàng)目4鐵路貨物運(yùn)價

任務(wù)8貨運(yùn)雜費(fèi)

陳斌ChenBinTask8:MiscellaneousChargesforFreightTrafficProject

4:

TheChargeofRailFreightTheItemsofMiscellaneousChargesforFreightTraffic知識點(diǎn)一貨運(yùn)雜費(fèi)費(fèi)目KnowledgePointI貨運(yùn)雜費(fèi)的范圍The

RangeofMiscellaneousChargesforFreightTraffic運(yùn)輸費(fèi)用=運(yùn)費(fèi)+其他運(yùn)輸費(fèi)用+雜費(fèi)Trafficchargesequalsfreightplusothertrafficfeesandmiscellaneouscharges鐵路運(yùn)輸貨物自承運(yùn)起至交付止時的全過程中，向托運(yùn)人、收貨人提供的輔助作業(yè)和勞務(wù)，以及托運(yùn)人或收貨人額外占用鐵路設(shè)備、使用用具和備品所發(fā)生的費(fèi)用，均屬貨運(yùn)雜費(fèi)Thechargesincurredbyauxiliaryoperationsandservicesprovidedtotheshippersandconsigneesandchargesincurredbyadditionaloccupationofrailequipment,applianceandsparegoodsofshippersandconsigneesinthewholeprocessfromcarriagetodeliveryarecalledmiscellaneouschargesforfreighttraffic.TheItemsofMiscellaneousChargesforFreightTraffic知識點(diǎn)一貨運(yùn)雜費(fèi)費(fèi)目KnowledgePointI雜費(fèi)種類Typeofmiscellaneousexpenses（1）貨運(yùn)營運(yùn)雜費(fèi)（2）延期使用運(yùn)輸設(shè)備、違約及委托服務(wù)費(fèi)用（3）租、占用運(yùn)輸設(shè)備費(fèi)用*重點(diǎn)學(xué)習(xí)：常見雜費(fèi)Chargesincurredbydelayeduseoftransportationequipment,breachofcontractandentrustedservicesChargesincurredbyrentandoccupationoftransportationequipment.Importantknowledge:commonmiscellaneouschargesKeylearning:commonmiscellaneousexpensesTheItemsofMiscellaneousChargesforFreightTraffic知識點(diǎn)一貨運(yùn)雜費(fèi)費(fèi)目KnowledgePointI收取依據(jù)BasisforCollection《鐵路貨物運(yùn)價規(guī)則》（價規(guī)）《鐵路運(yùn)雜費(fèi)核收管理辦法》計算單位：各項(xiàng)雜費(fèi)不滿一個計算單位的，均按一個計算單位計算（另定者除外）。尾數(shù)處理：每項(xiàng)雜費(fèi)的尾數(shù)不足1角時按四舍五入處理。各項(xiàng)雜費(fèi)：（1）收取條件；（2）收取辦法；（3）費(fèi)率TheregulationsforrailfreightandthemeasuresforverificationandcollectionofrailfreightandmiscellaneouschargesUnitofaccount:Miscellaneouschargesthatlessthanoneunitofaccountshouldbecalculatedtooneunit(unlesstherearespecialregulations).Thetreatmentofmantissa:Whenthemantissaofeachmiscellaneouschargeislessthan0.01yuan,itwillberoundedup.