This means that the taxable income is divided into brackets, and a fixed percentage – the bracket’s marginal tax rate – is applied to the portion of income that falls into each bracket.
收货人、提单持有人不承担在装货港发生的滞期费、亏舱费和其他与装货有关的费用,但是提单中明确载明上述费用由收货人、提单持有人承担的除外。
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