Ampang 3rd Nvenue Project罚款费率清单
美国海运清关费用
美国海运清关费用美国海运清关费用:一、纽约整箱FCL目的港常见费用1. Customs Clearance清关费:一般是$150/BL2.STB(Single Transaction Bond/SingleBond）担保费:一般是货值的0.45%,最低收费Min$65/BL3.HMF(Harbor Maintenance Fee)港口维护费:一般是货值的0.125%，最低收费Min$25/BL4.MPF (Merchandise Processing Fee)货物处理费:一般是货值的0.3464%,最低收费Min$25/BL，最高收费Max$485/BL5. Duty关税等税费:实报实销二、纽约拼箱LCL目的港常见费用1. Customs Clearance清关费:—般是$150/BL2.STB (Single Transaction Bond/SingleBond）担保费:一般是货值的0.45%，,最低收费Min$65/BL3.HMF(Harbor Maintenance Fee)港口维护费:一般是货值的0.125%,最低收费Min$25/BL4.MPF (Merchandise Processing Fee)货物处理费:一般是货值的0.3464%，最低收费Min$25/BL，最高收费Max$485/BL5. Duty关税等税费:实报实销以下为拼箱特有的费用6. DOC换单费:一般是$85/BL7.LCL Rate (CFS Charge）拆箱费:一般是$5.02/10OLBS,Min$48/BL8. CTF (Clean Truck Fee)洗箱费:一般是$9/运费吨（RT)9.BUC (Bunker Charge）燃油费:—般是$12.5/运费吨RT10. PSC (Port Security Charge)港口安全费:一般是$25/BL11. DAD (Destination Arrive Declare)本点海关录入费:一般是$45/BL备注:1.整箱和拼箱清关费一样。
出口货物保险费率表
0.08
0.12
0.25
约旦、黎巴嫩、巴林、阿拉伯联合酋长国、菲律宾
0.10
0.20
1.00
巴基斯坦、印度、孟加拉、马来西亚
1.25
尼泊尔、阿富汗、也门
1.50
泰国、新加坡等其他国
0.60
欧洲、美国、加拿大、大洋州
0.15
0.20
0.50
中、南美洲
0.15
0.25
1.50
非洲
3.00
（6）机械设备类
货物
加费
备注
胶木、瓷器开关等易碎电器用品
0.50
仪器、仪表、汽车蓄电池、计算机
1.00
实验用陶瓷制品
2.50
机床
精密机床
0.60
普通机床
0.30
（7）化工品类
货物
加费
备注
铁桶、铁听、塑料桶装液体、半液体、粉粒石蜡
0.30
袋装粉粒商品
0.40
玻璃瓶装商品
0.50
医疗仪器、仪表、医疗器械
（2）轻工品类
货物
加费
备注
洗衣机、空调器、录音机、收音机、扩音机、照相机、闪光灯、幻灯机、闹钟、钢琴、手风琴
0.50
电冰箱、电视机、放映机
1.00
电子管、各种灯具
2.00
栀灯、汽灯、热水瓶
2.00
扣破碎免赔率5%
纸张制品
0.50
玻璃器皿类、灯泡、陶瓷卫生洁具类
2.50
扣破碎免赔率5%
磁砖
4.00
窗玻璃
大理石板、水磨石
扣破碎免赔率2%
水银（钢桶装）
0.50
散装荒料
海运各类附加费明细
海运各类附加费明细各类附加费明细简称英文中文ABD ARBITRARIES AT DESTINATION 目的地为非基本港附加ABL ARBITRARIES AT ORIGIN 启运地为非基本港附加ABY ARBITRARY 转运费ACC 加拿大安全附加费ACC ALAMEDA CORRIDOR CHARGE ALAMEDA CORRIDOR CHARGE 阿拉巴马走廊附加费从LBH（Long Beach）、LAX（Los Angeles）中转至加州（California）亚利桑那州（Arizona）华达州（Nevada）的货收ACS ALAMEDA CORRIDOR SURCHARGE 林荫道铁路通道附加费ADD ADDITIONAL CHARGES 附加费AEV ANTI-EPIDEMIC AND VETERINARY FEES 防疫兽医费ALM MEASUREMENT/WEIGHT ALLOWANCE ON PALLETIZED CARGO 平舱费AMA ADVANCE MANIFEST AMENDMENT FEE 美海关更正费AMS Automatic Manifest System 自动舱单系统录入费用于美加航线APD CHARGES FOR ALLTERATION OF DESTINATION 变更卸货港附加费ARB Arbitrary Outport Charge at Load 中转费ARC ARRIMO CHARGE 圣多明各的附加费ARD ARBITRARY OUTPORT CHARGE AT DISCHARGE 陆转运费BAF Bunker Surcharge or Bunker Adjustment Factor 燃油附加费大多数航线都有，但标准不一BFTS Benin Freight Tax Surchage 贝宁运费税收附加费BUC BUNKER CHARGEBUF 备案费CAF Devaluation Surcharge or Currency Adjustment Factor 货币贬值附加费海运费的？%，也适用于直达运费或含附加费运费CBM cubic metre 立方米CCF CFS CHARGE OFT COLLECTED 集拼费CCT CHARGES FOR CLEANING TANK 液体舱清洗费CCY CONTAINER CY CHARGER 场站费CDC CONTAINER DEVANNING CHARGES 集装箱拆装费CFC CUSTOMS FORMALITIES CHARGES 海关手续费CFD CFS CHARGE AT DESTINATION 目的地货运站交货费CFS CFS CHARGE AT ORIGIN 装港拼箱服务费CHC CONTAINER HANDLING CHARGES 集装箱操作费CHD CUSTOM HANDLING/DELIVERY CHARGES 海关操作/交接费CHS CHASSIS CHARGE 底盘车使用费CISS COMPREHENSIVE IMPORT SUPER-VISION SCHEME 装船前全面监管计划CLB CLEANING BOX CHARGE 集装箱清洁费CMC CONTAINER MANAGEMENT CHARGES 集装箱管理费COD Change Original Destionation Fee 改港费CRC CURRENCY RECOVERY CHARGES 币制换算费CRF CLEAN REPORT OF FINDING 清洁报告书CRS PORT CRANE SURCHARGE 租用港口吊机费CSC CONTAINER STUFFING CHARGES 装箱费CSF Carrier Security Fee 船东安全费用CTC CENTRALIZATION CHARGES 居中费CUC Chasis Usage Charge 车架使用费CUS Custom Clearance Fee 清关费CY Container Yard 堆场CYD CY CHARGE AT DESTINATION 日本码头附加费CYL CY CHARGE AT ORIGIN 在原发港的CY费DAC Direct Additional Charge 直航附加费DAF Document Adjustment Factor 改单费DDC Destination Delivery Charge 目的港交货费用美国线专用（美西$370/540/835；美东$535/1070/1205）DEM DEMURRAGE CHARGES 滞期费DEX DISCHARGING EXPENSES 卸货费DOC DOCUMENTATION CHARGE 单证费DSC CHARGES FOR CHANGE OF DELIVERY STATUS 改港费DTHC Destination Terminal Handle Charge 目的港码头操作费DTS CONTAINER DETENTION CHARGES 集装箱延期费EBA EMERGENCY BUNKER ADD 紧急燃油附加费一般是非洲航线、中南美航线使用EBS Emergency Bunker Surcharge 紧急燃油附加费一般是日本、澳洲航线使用ECR EMPTY CONTAINER REPOSITION SURCHARGE 回空费EHC LI/LO EQUIPMENT HANDING CHARGES 滚装设备处理费EIR Equipment Intercharge Receipt 设备交接单EQH EQUIPMENT HIRE CHARGE 设备租用附加费ERC EMPTY RESPOSITIONING 空箱回空费ESS EMERGENCY SPACE SURCHARGE 紧急舱位附加费ETA Estimated Time of Arrival 预计到港时间ETD Estimated Time of Departure 预计离港时间FAF FUEL ADJUSTING FACTOR 燃油价调整附加费日本线专用FAK FREIGHT OF ALL KINDS 均一费率FAS Free Alongside Ship 船边交货（……指定装运港）FCL Full Container Loaded 整箱货FEU Forty Feet Equivalent Unit 标准40英尺计量单位FMC Federal Maritime Commission 联邦海事委员会FMF Fumigation Charge 熏蒸费FRC FUEL RECORERY CHARGE 燃油附加费FSC FEEDER SUCHARGE 支线船附加费FSC FUEL SURCHARGE 燃油附加费空运用G.D.S.M. GENERAL DEPARTMENT STORE MERCHANDISE 一般货物GP general purpose 普通箱GRI GENERAL RATE INCREASING 综合费率上涨附加费一般是南美航线、美国航线使用GRR General Rate Restoration 修复于旺季收的YM LineHC high cubic 高箱HCO OVERSIZE CARGO HANDLING CHARGE 超尺寸货附加费HDS HOT DELIVERY SURCHARGE AT DESTINATION 快速交货费HLC Heavy-Lift Additional Charge 超重吊装费HMF HARBOR MAINTENANCE FEE 港口维护费HWC HANDLING AND WHARFAGE 操作和码头费HZS HAZARDOUS SURCHARGE 美危险品铁路转运附加费I.C.D Inland Clearance Depot 陆点清关堆场IAC INERMODEL ADMINISTRATION CHARGE 多式联运(海法)管理费美加航线使用IAP Indonesia Additional Premium Surcharges 印尼港口附加费ICS Ice Surcharge 冰冻附加费IFA Interim FAF Assessment 临时燃油附加费某些航线临时使用IFC INLAND FUEL CHARGE 陆燃油附加费IFF Inernational Freight Forwarder 国际性货代I-H Inland Haulage 拖费IHD INLAND HAULAGE AT DISCHARGE 陆转运费INH INLAND HAULAGE 陆拖运费IOS INLAND OVERWEIGHT SURCHARGE 温哥华中转至美中西部超重附加费IPI Interior Point Intermodal 陆点联合运输方式ISM CODE International Safety Management 国际安全管理代码ISPS INTERNATIONAL SHIP AND PORT FACILITY SECURITY CHARGE 国际船舶和港口安全费用分为CSF和TSFISS INSURANCE & SECURITY SURCHARGE 安检保险费空运用LCL Less Container Loaded 拼箱货LDC LANDING CHARGE 落地费LEX LOADING EXPENSES 装货费LFC LIFT OFF CHARGE 吊下费LI/LO Liner in/Liner out 班轮运输LIS LOGISTICS IMBALANCE SURCHARGE 空箱调运费LLC Long Length Additional Charge 超长附加费LOC LIFT ON CHARGE 吊上费MLB Mini Land Bridge System 迷你大路桥MPH MERCHANDISE PROCESSING FEE 理货费MQC Minimum Quantity Commitment 最小货量承诺MT metric ton 公吨NFTS Nigeria Freight Tax Surchage 尼日利亚运费税收附加费NPS NIGERIA PORT SURCHARGE 尼日利亚港口附加费NVOCC None Vessel Operating Common Carrier 无船承运人O/F Basic Ocean Freight 基本海运费OFT OCEAN FREIGHT 海运费OPT Optional Fees or Optional Additional 选择卸货港附加费ORC Origin Receiving Charge 起运港码头操作费和SPS类似，一般在华南地区使用OSC OVERTIME STORAGE CHARGE 超期堆存费OTS OPEN TOP SURCHARGE 开顶箱附加费PCC Port Construction Charges 港口建设费PCS Port Congestion Surcharge 港口拥挤附加费一般是以色列、印度某些港口及中南美航线使用PCS Panamal Canal Surcharge 巴拿马运河附加费PCTF Panama Canal Transit Fee 巴拿马运河附加费美国航线、中南美航线使用PLP Penalty for late payment 罚金根据我司规定，预付的海运费要在船开后20天付完，否则将会有罚金产生CMAPLR PORT LABOUR RATIONNALIZATION CHARGE 港口劳力调节费PSA Panama Stabilisation Agreement 巴拿马稳定性协议PSC Port Surcharge 港口附加费PSS PEAK SEASON SURCHARGE 旺季附加费大多数航线在运输旺季时可能临时使用PTI REFER CONTAINER PRETESTING INSPECT 空箱预冷费RAMP RAMP 陆点火车站场站RR 费率恢复也是船公司涨价的手段之一，类似GRRS.T.C Said To Contain 依货主描述SAPA SOUTH AFRICA PORT ADDITIONAL 南非港口附加费SCS Suez Canal Surcharge 伊士运河附加费SCT SHANGHAI CONTAINER TERMINAL SURCHARGE 集装箱码头附加费SDC DANGEROUS CARGO SURCHARGE 危险品附加费SDD Store Door Delivery 指定客户仓库前交货SGS SOCIETE GENERALE DE SURVEILLANCE S.A. 通用公证行SPS SHANGHAI PORT SURCHARGE 港口附加费美国线用（$66/88/99）SPS Shanghai Port Surcharge 港附加费SYS SYSTEM SURCHARGE 系统附加费T.R.S Telex Release Surchage 电放费TAC TRANSHIPMENT ADDITIONAL CHARGES 转船附加费TAD Transport Additional at Discharge 陆转运费TAR Temporary Additional Risks Surcharge 战争附加费本义为"临时附加费风险"实指战争附加费TCC TANK CLEANING CHARGE 洗舱费TDI T/S CNTR SURCHARGE 集装箱中转附加费TEU Twenty Feet Equivalent Unit 标准20英尺计量单位THC Terminal Handling Charge 码头操作（吊柜）费THD TERMINAL HANDLING CHARGE AT DESTINATION 目的地码头交接货费TSA Transpacific Stabilization Agreement 跨太平洋稳定性协议TSC Transhipment Surcharge 转船附加费TSC Terminal Security Charge 码头安全费用WRS War Risk Surcharge 战争附加费WSC Winter Surcharge 冬季附加费YAS YES APPRECIATION SURCHARGE 日元贬值附加费日本航线专用Deviation Surcharge 绕航附加费Cleaning Charge 洗舱费。
货运代理中的常用费用
货运代理中的常用费用CYC CY HANDLING CHARGE 日本港口操作附加费IAC Intermeddle Administrative Charge 多式联运附加费SPS Shanghai Port Surcharge 上海港附加费Y AS Yen Applicant surcharge 日元货币附加费ACC ALAMEDA CORRIDOR 绿色通道费CAF Currency Adjustment Factor or Devaluation Surcharge 币值调整费CUC Chassis Usage 托盘使用费DDC DEST. DELIVERY CHARGEEBS Emergent Bunker Surcharge 紧急燃油附加费EMS Emergency Surcharge（near the war field）紧急战争附加费ERS EQUIP. REST. SURCH 空箱调运费FSC Fuel Surcharge 燃油附加费GRI GEN RATE INCREASE 运费普遍增长CongestionLLO Lift on / Lift off 上下车费ODB OCB，DDC and BAFORC Original Receiving Charge 启运港接货费OWS OVERWEIGHT SURCHAARGE 超重附加费PCF Panama Canal Fee 巴拿马运河费PCS Port Congestion Surcharge 港口拥挤费PSC Port Service Charge 港口服务费PSS Peak season surcharge 旺季附加费SCF Suez Canal Fee 苏伊士运河费SPS Shanghai Port Surcharge 上海港附加费BAF Bunkering Adjustment Fee 燃油附加费CFS CFS Charge 集装箱场站费用COD Charge of Diversion 转港费DHC Dest. Terminal Handling Charge 目的港港口附加费DIB ’Destination Inland （Box）目的港内陆附加费EFS Emergency Fuel Surcharge 燃油附加费IMO IMCO additional 危险品附加费LHC Loading port Terminal Handling Charge 装港港口附加费OIB Original Inland （Box）启运港内陆附加费WRS War Risk Surcharge 战争风险附加费ISPS INTERNATIONAL SHIP AND PORT FACILITY SECURITY CHARGE 国际船舶和港口安全费用Suez Canal Surcharge 苏伊士运河附加费Transshipment Surcharge 转船附加费Direct Additional 直航附加费Port Surcharge 港口附加费Port Congestion Surcharge 港口拥挤附加费Heavy-Lift Additional 超重附加费Long Length Additional 超长附加费Cleaning Charge 洗舱费Fumigation Charge 熏蒸费Ice Surcharge 冰冻附加费Optional Fees or Optional Additional 选择卸货港附加费Alteration Charge 变更卸货港附加费Deviation Surcharge 绕航附加费ICD INLAND CONTAINER DEPOT 内陆集装箱装卸站常用海运术语ANERA：ASIA NORTH AMERICA EASTBUND RA TE AGREEMENT远东-北美越太平洋航线东向运费协定A/W：ALL WATER 全水陆APPL Y TO CUSTOMS：报关（DECLARATION==CLEAR FROM CUSTOMS）ANTIDATED B/L：倒签提单AMS：AUTOMATED MANIFEST SYSTEM 美国24小时前提交载货清单规定TWRA：TRANS PACIFIC WESTBOUND RATE AGREEMENT 泛太平洋西向运费同盟BAF：BUNKER ADJUSTMENT FACTOR 燃油附加费B/L：BILL OF LADING 提单BAY PLAN：配载图CAF：CURRENCY ADJUSTMENT FACTOR 货币贬值附加费CY：CONTAINER Y ARD 集装箱堆场CFS：CONTAINER FREIGHT STA TION 拼货拆装箱场所COLLECT：到付CARGO RECEIPT：货物签收单CUSTOMS BROKER：报关行COC：CARRIER’S OWNED CONTAINER 船东箱CNTR NO.：CONTAINER NO. 柜号CBM：CUBE METER 立方米CUFT：CUBE FEET 立方材（乘以35.315=CBM）CLP：CONTAINER LOADING PLAN 集装箱装载图DDC：DESTINATION DELIVERY CHARGE 目的港收货费用DST：DOUBLE STACK TRAIN 双层火车运送DOC：DOCUMENT FEE 文件费DEMURRAGE CHAGE：超期堆存费DETENTION：滞箱费D/O：DELIVERY ORDER 提货单DEV ANNING：拆柜（=UNSTUFFING）DOCK RECEIPT：场站货物收据ETA：ESTIMATED TIME OF ARRIV AL 预计到达日ETD：ESTIMATED TIME OF DEPARTURE 预计开航日EBS：EMERGENCY BUNKER SURCHARGE 燃油附加费ETC：ESTIMATED TIME OF CLOSING 结关日EDI：ELECTRONIC DATA INTERCHANGE 电子数据转换FEU：FORTY FOOT EQUIV ALENT UNITS 40’尺柜简称FAF：FUEL ADJUSTMENT FACTOR 燃油附加费FLAT RACK：平板货柜FO：FREE OUT 船边交货FIO：FREE IN & OUT 承运方式的一种，表示船公司不负责两边的装卸费FCL：FULL CONTAINER CARGO LOAD 整柜FAK：FREIGHT ALL KINDS 不分ITEM 计价FMC：FEDERAL MARITIME COMMISSION 美国联邦海事委员会FIATA：INT’L FEDERA TION OF FORWARDING AGENTS ASSOCIATION 国际货运承揽联盟GOH：GARMENT ON HANGER 吊衣柜GRI：GENERAL RATE INCREASE 一般运费调高GULF PORT：指美国靠墨西哥湾之港口HAFFA：香港货运物流业协会HONGKONG ASSOCIATION FREIGHT FORW ARDING AND LOGISTICS LTD.H/C：HANDLING CHARGE 手续费HQ：HIGH CUBE 高柜IPI：INTERIOR POINT INTERMODAL 美国内陆公共运输点IA：INDEPENDENT ACTION 运费同盟会员采取的一致措施.IATA：INT’L AIR TRANSPORT ASSOCIATION 国际航空运输协会LCL：LESS THAN CONTAINER CARGO LOAD 拼箱货L/L：LOADING LIST 装船清单L/C：LETTER OF CREDIT 信用证NVOCC：NON VESSEL OPERATING COMMON CARRIER 无船承运人MLB：MINI LAND BRIDGE 美国大陆桥MANIFEST：舱单MA TE’S RECEIPT：大副签收单O/F：OCEAN FREIGHT 海运费ORC：ORIGINAL RECEIVING CHARGE 原产地收货费OCEAN B/L：海运提单OUT PORT CHARGE：非基本港附加费ON BOARD DA TE：装船日PARTIAL SHIPMENT：分批装运PSS：PEAK SEASON SURCHARGE 旺季附加费PCC/PCS：PANAMA CANEL CHARGE/SURCHARGE 巴拿马运河费PCF：PORT CONSTRUCTION FEE 港口建设费P/P：FREIGHT PREPAID 运费预付PNW：PACIFIC NORTHWEST 远东至北美太平洋北部地区之航线简称PSW：PACIFIC SOUTHWEST 远东至北美太平洋南部地区之航线简称PORT SURCHARGE：港口附加费POA：PLACE OF ACCEPTANCE 收货地POL：PLACE OF LOADING 装货地、起运港POD：PLACE OF DISCHARGE 卸货地PTI：PRE-TRIP INSPECTION 冻柜检测参数RIPI-REVERSE IPI ：由大西洋港口进入内陆R/T：REVENUE TON 计费单位RRS：RATE RESTORATION SURCHARGE 运价调整SOC：SHIPPER’S OWNED CONTAINER 自备箱S/O：SHIPPING ORDER 订舱单SEAL NO.：铅封号SEAW AY BILL：随船提单STORAGE：仓储费STUFFING：装柜SHIPPING ADVICE：装船通知书S/C：SERVICE CONTRACT 运送契约TEU：TWENTY FOOT EQUIV ALENT UNITS 20尺柜简称THC：TERMINAL HANDLING CHARGE 码头费USWC：UNITED STA TE WEST COAST 美国太平洋西岸之港口USEC：UNITED STA TE EAST COAST 美国太平洋东岸之港口VSL/VOY：VESSEL/VOY AGE船名航次Y AS：YEN ADJUSTMENT SURCHARGE 日元贬值附加费代码英文解释中文解释OCB OCEAN FRT. BOX 海运费DHC Dest. Terminal Handling Charge 目的港港口附加费LHC Loading port Terminal Handling Charge 装港港口附加费BAF Bunkering Adjustment Fee 燃油附加费CFS CFS Charge 集装箱场站费用WRS War Risk Surcharge 战争风险附加费OIB Original Inland (Box) 启运港内陆附加费DIB ’Destination Inland (Box) 目的港内陆附加费COD Charge of Diversion 转港费IMO IMCO additional 危险品附加费IPF Inspection Fees 集装箱检查费RSC Restowage Charge 翻舱费2. 美国航线使用的代码ODB OCB, DDC and BAFDDC DEST. DELIVERY CHARGEOWS OVERWEIGHT SURCHAARGE 超重附加费ACC ALAMEDA CORRIDOR 绿色通道费FSC Fuel Surcharge 燃油附加费GRI GEN RATE INCREASE 运费普遍增长ORC Original Receiving Charge 启运港接货费PSS Peak season surcharge 旺季附加费PCF Panama Canal Fee 巴拿马运河费EBS Emergent Bunker Surcharge 紧急燃油附加费CUC Chassis Usage 托盘使用费SPS Shanghai Port Surcharge 上海港附加费ERS EQUIP. REST. SURCH 空箱调运费CAF Currency Adjustment Factor 币值调整费IAC Intermodel Administrative Charge 多式联运附加费TRS Transpacific Revenue SurchargeDCF Documentation FeeAFC AMS Filing Charges 美国自动报关费EER Emergent Equip. Rest. Surcharge 紧急空箱调运费BKC Bunker ChargeTCS Temperature Control Surcharge3．欧地航线使用的代码EMS Emergency Surcharge(near the war field) 紧急战争附加费SCF Suez Canal Fee 苏伊士运河费PCS Port Congestion Surcharge 港口拥挤费WTS Winter Surcharge 冬季附加费ADC ADV ANCE CHARGESTDC T-document fees 中转单证费4．澳洲航线使用的代码LLO Lift on / Lift off 上下车费PSC Port Service Charge 港口服务费5、日韩线代码CYC CY HANDLING CHARGE 日本港口操作附加费SPS Shanghai Port Surcharge 上海港附加费YAS Yen Applica surcharge 日元货币附加费6.印度航线代码IIC Indian Inland Charge 印度内陆费（包括：内陆费加费IHC、目的港DHC）。
国外药企各种税费费率
国外药企各种税费费率税费是企业经营过程中需要面对的重要成本，也是国家财政收入的重要来源。
对于药企来说，税费是不可忽视的经营成本之一，对经营产生直接影响。
首先，让我们了解一下国外药企面临的主要税费种类及费率。
1. 增值税（Value Added Tax，VAT）：增值税是一种按照企业商品或劳务的增值额计税的间接税。
不同国家的增值税率存在差异，通常在10%至27%之间。
例如，德国的增值税率为19%，中国的增值税率为13%至17%。
2. 企业所得税（Corporate Income Tax，CIT）：企业所得税是对企业利润的一种税收，它以企业的净收益为征税依据。
不同国家的企业所得税率也有所不同，通常在10%至35%之间。
例如，美国的企业所得税率为21%，中国的企业所得税率为25%。
3. 财产税（Property Tax）：财产税是对企业拥有的不动产和动产进行征税的一种税收。
财产税的费率通常是根据不动产和动产的评估值来确定的，具体费率因国家而异。
4. 个人所得税（Personal Income Tax，PIT）：个人所得税是对个人所得进行征税的一种税收。
对于药企来说，个人所得税主要涉及员工的工资收入。
不同国家的个人所得税率也存在差异，一般在10%至45%之间。
例如，英国的个人所得税率为20%至45%，中国的个人所得税率为3%至45%。
除了上述主要税费种类外，药企还需支付其他各种费用。
1. 社会保险费：社会保险费是为了保障员工的基本社会保险权益而由药企支付的费用，包括养老保险、医疗保险、失业保险、工伤保险和生育保险等。
费率根据国家的社会保险制度而定，一般在5%至30%之间。
2. 不动产税：不动产税是对企业拥有的土地和房产进行征税的一种费用。
费率根据不同国家和地区的规定而定，一般在0.1%至4%之间。
3. 关务费用：药企的进出口业务需要支付相关的关务费用，包括关税、进口环节增值税、消费税、出口退税等。
具体费率根据国家的进出口而定，费率差异较大。
Ampang-3rd-Nvenue-Project罚款费率清单
4.1
Not comply to the PTWrequirement
不遵守《施工作业许可》的要求
RM100
RM200
RM300
4.2
Fail to wearsafety harness properlywhile workingat height
高空作业不正确使用安全带
RM200
RM300
不遵守《施工作业许可》的要求
RM100
RM200
RM300
7.2
Worker stand insidetheexcavationareawithout authorization
工人在没有授权的情况下站在开挖范围内
RM100
RM200
RM300
7.3
There is no falling protection, such as guardrails and toeboard for the excavation pit deeper than 3m
在现场内的非指定地点吸烟
RM 500
RM 1000
RM 1500
1.2
Smoking at fire risk point
在火灾风险点吸烟
RM 1000
RM 2000
RM 3000
1.3
Defecate or urine at non-designated area
在非指定的地点大小便
RM 200
RM 200
6.1
Not comply to the PTW requirement
不遵守《施工作业许可》的要求
RM100
RM200
RM300
6.2
国际货运货代费用中英文详细说明
国际货运货代费用中英文对照及费用总结空运费-AIR FREIGHT海运费-OCEAN FREIGHT包干费-LOCAL CHARGE电放费-SURRENDED FEE并单费-COMBINED CHARGE改单费-AMEND FEE集卡费-TRUCKING FEE快递费-COURIER FEE熏蒸费-FUMIGATION CHARGE制单费-DOCUMENT FEE注销费-LOGOUT FEE改配费-RE-BOOKING FEE查验费-INSPECTION FEE订舱费-BOOKING FEE保险费-INSURANCE CHARGE外拼费-CO-LOAD FEE内装费-LOADING FEE报关费-CUSTOMS CLEARANCE FEE商检费-COMMODITY CHECKING FEE特殊操作费-SPECIAL HANDLING CHARGE码头操作费-TERMINAL HANDLING CHARGEadvertising cost广告费appraised估价basic price基价buying offer买方发价ceiling price最高价C.I.F. value赶岸价combined offer联合发价cost and freight (C.& F.)到岸价;运费在内价cost and insurance (C.& I.)保险在内价cost, insurance and freight (C.I.F.)运费及保险在内价counter offer 还价：还发价current price现时价entertainment expenses交际费ex-dock (factory)码头(工厂)交货价ex-mine (plantation)矿区(农场)交货价wx-maker’s godown制造商仓库交货价ex-quay (wharf)码头交货价ex-ship输入港船上交货价first cost生产成本价floor price最低价franco全部费用在内价free alongside(on) ship 船边(上)交货价free on rail火车上交货价free overside出入港船上交货价free out (F.O.)卸货费船方免责freight collect运货由提货人交付freight repaid运费预付freight terms岸上交货价landing (loading) charges 起货(装载)费local (spot)当地付货价miscellaneous expenses杂项开支net price净价;实价offer on sale or return 许可退货发价offer without engagement不受约束发价out-of-pocket expenses零星开支overhead日常开支;日常管理费packing charges包装费prime cost原价;主要成本rebate回折retail price零售价stevedorage码头工人搬运费storage charges仓租sundry chargesd(expenses)杂费surcharge附加费wharfage码头费wholesale price批发价（一）船代Shipping agent 船舶代理Handling Agent 操作代理Booking Agent 订舱代理Cargo Canvassing 揽货FFF： Freight Forwarding Fee 货代佣金Brokerage / Commission 佣金（二）订舱Booking 订舱Booking Note 订舱单Booking Number 订舱号Dock Receipt 场站收据M/F (Manifest ) ：a manifest that lists only cargo, without freight and charges 舱单Cable/Telex Release 电放A Circular Letter 通告信/通知书PIC： Person in Charge 具体负责操作人员The said party 所涉及的一方On Board B/L： On Board提单 A B/L in which a carrier acknowledges that goods have been placed on board a certain vessel。
赫尔山电话公司服务费率、规则和收费说明（FCC许可证第274版本）说明书
ACCESS SERVICERATES, RULES AND CHARGESTitle Page and Pages 1 to 22-45, inclusive of this tariff are effective as ofthe date shown. Original and revised pages as named below and Supplement No. 7contains all changes from the original tariff that are in effect on the datehereof.CHECK SHEETNumber of Number of Revision RevisionExcept as Except as Page Indicated Page IndicatedTitle 4th 22.3 6th1 274th*22.4 7th23Original24th1.1Original1.2 112th*241.2.1 2nd 25 1st1.3 11th26 1st32nd*27Original1.41.5 64th 28 1st1.5.1 15th 29 1st1.6 28th 30 2nd1.7 12th 31 1st2nd1-1Original1.7.11.8 18th 1-2 3rd1.9 57th 2-1 2nd1.10 17th 2-2 2nd1.11 26th 2-3 1st1.12 36th 2-4 3rd1.13 22nd 2-5 3rd1.14 15th 2-5.1 1st1.15 4th 2-6 1st1.16 1st 2-7Original2 4th 2-8Original3 2nd 2-9Original4 3rd 2-10Original5 2nd 2-11Original6 3rd 2-12 1st7 4th 2-13Original8 3rd 2-14 6th9 1st 2-15 5th10 7th 2-15.1 4th11 2nd 2-16Original12 1st 2-17 4th13 2nd 2-18Original14 1st 2-19Original15 3rd 2-20Original16 5th 2-21Original17 6th 2-22Original18 2nd 2-23Original19 5th 2-24Original20 2nd 2-25Original21 5th 2-26 1st22 7th 2-27Original22.1 2nd 2-28Original2-29Original44th22.2* New or Revised PageIssuing Officer: Kristen Shore, Executive Director - Regulatory(This page filed under Transmittal No. 293 )RATES, RULES AND CHARGESCHECK SHEET (Cont’d)Number of Number ofRevision RevisionExcept as Except asPage Indicated Page Indicated3-13 2nd 5-11.2Original3-14 2nd 5-11.3Original3-15 2nd 5-12 1st3-16 1st 5-13 4th3-17 1st 5-14 4th3-18 1st 5-14.1Original3-19 Original 5-15 7th3-20 Original 5-16 3rd3-21 1st 5-17 10th3-22 1st 5-17.1 8th3-23 1st 5-17.1.1 6th3-24 2nd 5-17.2 7th3-25 1st 5-18 6th3-26 2nd 5-19 6th3-27 2nd 5-19.15th3-28 1st 5-19.2 4th3-29 2nd 5-19.3 4th3-30 1st 5-19.4 4th4-1 2nd 5-19.54th4-2 2nd 5-19.6 4th4-3 Original 5-19.74th4-4 4th 5-20 6th4-5 2nd 5-21Original4-6 1st 5-22Original4-7 1st 5-23Original4-8 2nd 5-24Original4th 5-25Original 4-8.14-9 58th 5-26 1st4-10 25th*5-27Original4-10.1 5th*5-28Original4-11 63rd*6-1 3rd5-1 5th 6-2 1st5-2 2nd 6-31st5-3 7th 6-4 1st5-3.1 6th 6-5Original5-3.2 3rd 6-6Original5-3.3 3rd 6-7Original5-3.4 7th 6-8Original5-4 1st 6-9 1st5-5 1st 6-10 1st3rd 6-11Original 5-62nd 6-12Original 5-75-8 Original 6-13Original1st 6-14Original 5-93rd 6-15Original 5-105-11 2nd 6-16Original5-11.11st* New or Revised Page(This page filed under Transmittal No. 293 )ACCESS SERVICERATES, RULES AND CHARGESCHECK SHEET (Cont’d)Number of Number of Revision Revision Except as Except as Page Indicated Page Indicated 6-104 Original 6-147 4th6-105 Original 6-148 1st6-106 Original 6-149 6th6-107 Original 6-150 14th*6-108 Original 6-151 1st6-109 Original 6-152 2nd6-110 Original 6-153 1st6-111 Original 6-154 1st6-112 Original 6-155 1st6-113 1st 6-156 2nd6-114 1st 6-157Original6-115 1st 6-158 1st6-116 2nd 6-159 1st6-117 Original 6-160 2nd6-118 Original 6-161Original 6-119 Original 6-162 4th6-120 Original 6-163 1st6-121 Original 7-1 2nd6-122 Original 7-2 1st6-123 Original 7-2.1 2nd6-124 Original 7-3 3rd6-125 2nd 7-4Original6-126 1st 7-5Original6-127 2nd 7-6Original6-128 2nd 7-7Original6-129 2nd 7-8Original6-130 2nd 7-9 1st6-131 Original 7-10Original 6-132 1st 7-11Original6-133 Original 7-12 1st6-134 Original 7-13Original 6-135 Original 7-14 2nd6-136 Original 7-15Original 6-137 1st 7-16 3rd6-138 1st 7-17Original6-139 1st 7-18Original6-140 Original 7-19Original 6-141 Original 7-20 1st6-142 Original 7-21Original 6-143 Original 7-22Original 6-144 1st 7-23Original6-145 Original 7-24Original 6-146 9th 7-25 1stNew or Revised Page(This page filed under Transmittal No. 293 )(This page filed under Transmittal No. 293 ) ACCESS SERVICE4. End User Access Service (Cont’d)4.7 Rates and ChargesThe rates for End User Access are:(A) End User Common Line (EUCL) - Primary Residence SubscriberUSOC Rates Per Month - Individual lineor trunk, each 9ZEU1 $4.60(B) End User Common Line (EUCL) Non-Primary Residence Subscriber USOC Rates Per Month - Individual lineor trunk, each 9ZEU2 $4.60- BRI ISDN Facility, each wire pair 9ZEU5 4.60(C) End User Common Line (EUCL) -Single Line BusinessUSOC Rates Per Month - Individual lineor trunk, each 9ZEU3 $4.60(D) End User Common Line (EUCL) - Multiline Business SubscriberUSOC Rates Per Month - Individual lineor trunk, each 9ZEU4 $4.60- Public Telephone Access line, each 9ZEU4 4.60 - PRI ISDN Facility, each 9ZEU6 23.00(E) End User Common Line (EUCL) - Centrex CO and CO-like (Installedor on order prior to July 28, 1983)USOC Rates Per Month- Individual lineor trunk, each 9ZEU4 4.60(I) (I) (I) (I) (I) (I) (I) (I)ACCESS SERVICE4.End User Access Service (Cont’d)4.7 Rates and Charges(F) Access Recovery Charge (ARC)Rates Per Month(1) Residence, each 1.36(2) Single Line Business- Individual line ortrunk, each 1.36 (3) Multiline Business- Individual line ortrunk, each 1.67(4)Centrex, each 1.67(5) ISDN-PRI 8.35 (I)(I)(I) (I) (I)(This page filed under Transmittal No. 293 )(This page filed under Transmittal No. 293 ) ACCESS SERVICE4. End User Access Service (Cont’d)4.7 Rates and Charges (Cont’d) (G) Presubscribed Interexchange Carrier Charges USOC Rate Per Month (A) Multi-Line Business 9PCC4 0.00 (B) ISD N -PRI-per service 9PCC6 0.00 (C) Centrex CO and Centrex CO-Like -Nine or more lines, per line 9PCC7 0.00 -Eight or less lines, per service 9PCC9 0.00 (H) End User Port Charge USOC Rate Per Month (1) BRI ISDN Port - Per Port 9SDN1 $3.90 (2) PRI ISDN Port - Per Port 9SDN2 $36.29(I) Basic FUSF Surcharge:USOC Rate Per Month(1) Residential 9PZRS $ 1.06 (2) Single-Line Business 9PZBU $ 1.06 (3) ISDN BRI 9PZL1 $ 1.76 (4) Multiline Business 9PZLM $ 1.82 (5) PRI ISDN 9PZP1 $15.59 (6) PBX 9PZPX $ 1.82 (7) Centrex CO and CO-Like 9PZCX $ 0.20(8) Other FUSF Surcharges USOC Rate Per Occurrence PIC Change Charge(a) Per Manual Change 9PZGM $ 0.69 (b) Per Mechanized Change 9PZGE $ 0.28(I) (I) (I) (I) (I) (I) (I)(This page filed under Transmittal No. 293 ) 6. Switched Access Service (Cont'd)6.8 Rates and Charges (Cont'd)6.8.2 Local SwitchingO riginatingRate PerAccessMinuteTerminating Rate Per Access Minute (A) Usage Sensitive RatesPremium LS1-Feature Groups A and B except for FGA and FGB used to terminate traffic to a WAL provided from an end office $0.001342 $0.000700LS1A-Access Line Arrangement and Access Trunk Arrangement 950 except for ALA and ATA950 used to terminate traffic to a WAL provided from an end office.$0.001342 $0.000700LS2-Feature Group D, FGA and FGB used to terminate traffic to a WAL provided from an end office, and originating FGB routed to FGD as specified in Section 6.2.4(A)(9). $0.001342 $0.000700LS2A-Access Trunk Arrangements 10XXX, ALA and ATA950 used to terminate traffic to a WAL provided from an end office, and originating ATA950 routed to ATAXXX as specified in Section 6.2.4(A)(9).$0.001342 $0.000700Feature Group TransitionalPer Access Minute $0.000604$0.000315Basic Service Arrangement TransitionalPer Access Minute $0.000604 $0.000315OriginatingUSOCOriginating Monthly Rate Terminating USOC Terminating Monthly Rate (B) Dedicated EndOffice Trunk PortPer Port3PO1X$ 13.763PT1X$ 0.00(C) Shared End OfficeTrunk PortPer Minute of Use $ 0.001663$ 0.00(D) Feature Group ALine PortPer Port3PO1X$ 13.003PT1X$ 0.00(R)(R)(R)(R)(R) (R)。
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1.General一般问题
S/N
序号
Description of Offences
违规描述
1stOffence
第一次违规
2ndOffence
第二次违规
3rdOffenceonwards
第三次及以后
1.1
Smoking atnon-designated place at work site
RM200
RM300
RM400
7.5
Failure to provide ladder, staircase or ramps for safe access and egress for excavation of more than 1.2m deep
用滚动的方式搬运气瓶
RM200
RM300
RM400
6.7
No flash back arrestorand non-return valveinstalled on gas welding/ cutting equipment
气焊、气割设备上没有安装回火器
RM100
RM200
RM300
6.8
No fire extinguisher providedforhot work
动火作业的现场没有灭火器
RM100
RM200
RM300
7.Excavation开挖作业
S/N
序号
Description of Offences
违规描述
1stOffence
第一次违规
2ndOffence
第二次违规
3rdOffence and afterwards
第三次及以后
7.1
Not comply to the PTW requirement
未封闭起吊区域，未向工人提合适的起吊设备，但是要求工人开展工作
RM100
RM200
RM300
6.Hot Work动火作业
S/N
序号
Description of Offences
违规描述
1stOffence
第一次违规
2ndOffence
第二次违规
3rdOffence and afterwards
第三次及以后
RM400
5.8
No safety latch on hook, or not use safety latch correctly
吊钩上没有安全锁，或是使用安全锁不正确
RM100
RM200
RM300
5.9
Not segregatelifting area, fail to providelifting equipment and liftinggear suitable to the job, but request workers to carry out work
S/N
序号
Description of Offences
违规描述
1stOffence
第一次违规
2ndOffence
第二次违规
3rdOffence and afterwards
第三次及以后
2.1
Not wearsafety helmetwithchin strapat work area
工作场所不戴安全帽和帽带
RM300
3.Tools and Equipment工具与设备
S/N
序号
Description of Offences
违规描述
1stOffence
第一次违规
2ndOffence
第二次违规
3rdOffence and afterwards
第三次及以后
3.1
Usedamaged or unsafe tools / equipment
RM100
RM200
RM300
2.2
Not wear high visibilitysafetyvest at work area
工作场所不穿反光背心
RM100
RM200
RM300
2.3
Not wear safety shoes /boots at work area
工作场所不穿安全鞋
RM100
RM200
没有给超过3米的基坑提供坠落防护，如护栏和踢脚板
RM200
RM300
RM400
7.4
Materials or equipmentor soilwas placed on the edge of excavation pit with distance less than 1m
在开挖基坑边缘1米范围内堆放材料、设备或堆土。
不遵守《施工作业许可》的要求
RM100
RM200
RM300
7.2
Worker stand insidetheexcavationareawithout authorization
工人在没有授权的情况下站在开挖范围内
RM100
RM200
RM300
7.3
There is no falling protection, such as guardrails and toeboard for the excavation pit deeper than 3m
RM100
RM200
RM300
5.Lifting Operation(Mobile Crane and Lorry Crane)起吊作业（汽车吊与随车吊）
S/N
序号
Description of Offences
违规描述
1stOffence
第一次违规
2ndOffence
第二次违规
3rdOffence and afterwards
Any offence resulting in penalties from Authority
由于违章造成收到政府机构的罚款
2x back charge
罚款金额的2倍
3x back charge
罚款金额的3倍
4x back charge
罚款金额的4倍
2.Basic Personal Protective Equipment (PPE)基本个人防护用品
RM200
RM300
4.Work at High, Work on Scaffold and Void Protection高处作业、脚手架作业与临边防护
S/N
序号
Description of Offences
违规描述
1stOffence
第一次违规
2ndOffence
第二次违规
3rdOffence and afterwards
使用损坏的或不安全的工具或设备
RM100
RM200
RM300
3.2
Use improper orpurposely removesafety guarding to moving parts
给设备的运动部分提供的防护不合适，或是有意拆卸防护
RM100
RM200
RM300
3.3
Use tools / equipmentfor the wrong job / abusing / or misused includingself-made
第三次及以后
5.1
Not comply to the PTW requirement
不遵守《施工作业许可》的要求
RM100
RM200
RM300
5.2
Lifting area was notbarricade
起吊区域未封闭
RM100
RM200
RM300
5.3
Outriggers of mobile crane/ lorry crane were set on soft ground without steel plateor wood block
动火作业时不使用隔热手套和面罩
RM100
RM200
RM300
6.5
Gas cylinders notkeptsecurelyor observedplace horizontally
气瓶没有固定或是水平放置
RM100
RM200
RM300
6.6
Transfergas cylinders by rolling
RM200
RM300
6.3
Not use welding shield and welding glovesduring weldingwork
电焊时不使用电焊手套和电焊面罩
RM100
RM200
RM300
6.4
Not wear thermal glovesandface maskduring hot work
第三次及以后
4.1
Not comply to the PTWrequirement
不遵守《施工作业许可》的要求
RM100
RM200
RM300
4.2
Fail to wearsafety harness properlywhile workingat height
高空作业不正确使用安全带
RM200
RM300
使用错误的吊具捆绑，导致起吊物不稳定
RM100
RM200
RM300
5.6
Workers were observed under the lifted materials
工人站在吊起物下方
RM100
RM200
RM300
5.7