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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不同的,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,没有境外运费和保险费的问题。C.I.F.又称“离岸加保险费、运费价”。C.&F.又称“离岸加运费价”。
The State preferential export tax-free policies for export-oriented enterprises to encourage enterprises to export more and earn more foreign exchange to enhance the competitiveness of enterprises in the international market. However, in international trade, due to the place of delivery, delivery conditions and price factors constitute different, resulting in a variety of price and price terms. F.O.B., C, I.F., C. & F. are three price terms commonly used in international trade. F.O.B. Also known as “FOB”, the seller is responsible for the cost of the place of export without the problems of freight and insurance premiums. C.I.F. also known as “offshore plus insurance fees, freight rates.” C. & F. Also known as “offshore plus freight price.”