项目铁路货物运价任务货运杂费课件

项目4铁路货物运价

任务8货运杂费

陈斌ChenBinTask8:MiscellaneousChargesforFreightTrafficProject

4:

TheChargeofRailFreightTheItemsofMiscellaneousChargesforFreightTraffic知识点一货运杂费费目KnowledgePointI货运杂费的范围The

RangeofMiscellaneousChargesforFreightTraffic运输费用=运费+其他运输费用+杂费Trafficchargesequalsfreightplusothertrafficfeesandmiscellaneouscharges铁路运输货物自承运起至交付止时的全过程中，向托运人、收货人提供的辅助作业和劳务，以及托运人或收货人额外占用铁路设备、使用用具和备品所发生的费用，均属货运杂费Thechargesincurredbyauxiliaryoperationsandservicesprovidedtotheshippersandconsigneesandchargesincurredbyadditionaloccupationofrailequipment,applianceandsparegoodsofshippersandconsigneesinthewholeprocessfromcarriagetodeliveryarecalledmiscellaneouschargesforfreighttraffic.TheItemsofMiscellaneousChargesforFreightTraffic知识点一货运杂费费目KnowledgePointI杂费种类Typeofmiscellaneousexpenses（1）货运营运杂费（2）延期使用运输设备、违约及委托服务费用（3）租、占用运输设备费用*重点学习：常见杂费Chargesincurredbydelayeduseoftransportationequipment,breachofcontractandentrustedservicesChargesincurredbyrentandoccupationoftransportationequipment.Importantknowledge:commonmiscellaneouschargesKeylearning:commonmiscellaneousexpensesTheItemsofMiscellaneousChargesforFreightTraffic知识点一货运杂费费目KnowledgePointI收取依据BasisforCollection《铁路货物运价规则》（价规）《铁路运杂费核收管理办法》计算单位：各项杂费不满一个计算单位的，均按一个计算单位计算（另定者除外）。尾数处理：每项杂费的尾数不足1角时按四舍五入处理。各项杂费：（1）收取条件；（2）收取办法；（3）费率TheregulationsforrailfreightandthemeasuresforverificationandcollectionofrailfreightandmiscellaneouschargesUnitofaccount:Miscellaneouschargesthatlessthanoneunitofaccountshouldbecalculatedtooneunit(unlesstherearespecialregulations).Thetreatmentofmantissa:Whenthemantissaofeachmiscellaneouschargeislessthan0.01yuan,itwillberoundedup.