单词 | Fee for service |
释义 | 服務費用 A fee or charge exacted for particular identified services provided or rendered individually to, or at the request or direction of, the particular person required to make the payment. Where there is a direct relationship between the payment of fee and the receipt of the service, the fee is a fee for service. Where there is an indirect relationship, the fee is not a fee for a service. If a fee or charge is a fee for a service it cannot be a tax. See also Excise. 因提供個別指定服務而須收取的費用或收費、或因應須繳費的個別人士的要求或指示,向個別人士提供個別指定服務,並從中所收取的費用。如繳費及接受服務之間有直接的關係,則該費用屬服務費用。如兩者之間沒有直接關係,則該費用不是服務費用。如費用或收費屬服務費用,即不可當作稅收。另見 Excise。 |
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