The factor that determines the locality of profits from trading in goods and commodities is generally the place where the contracts for purchase and sale are effected 確定從貨品和商品交易所得利潤的來源地時,一般是以買賣合約訂立的地點為根據。
The factor that determines the locality of profits from trading in goods and commodities is generally the place where the contracts for purchase and sale are effected 確定從貨品和商品交易所得利潤的來源地時,一般是以買賣合約訂立的地點為根據。
Where contracts for purchase and sale of products or for processing concluded between producers or sellers or between producers and sellers provide otherwise , the parties concerned shall act in accordance with the provisions of the contracts 生產者之間、銷售者之間、生產者與銷售者之間訂立的產品購銷、加工承攬合同有不同約定的,合同當事人按照合同約定執行。
Article 8 the provisions of this law shall , except as otherwise provided in the laws , apply to all contracts for purchase and sale , construction projects , processing transportation of goods , supply and use of electricity , warehousing , lease of property , loans and property insurance and other economic contracts 第八條購銷、建設工程承包、加工承攬、貨物運輸、供用電、倉儲保管、財產租賃、借款、財產保險以及其他經濟合同,除法律另有規定的以外,均適用本法的規定。