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一、关于出口销售实现时间的确定一般认为,完成出口销售业务,应包括两个方面的内容:一是完成出口的交货义务;二是收回货款或取得收取货款的权利。按照1980年4月的《联合国国际货物销售合同公约》(以下简称《联合国公约》)的有关条款,在一般情况下,只要卖方按照合同的规定将货物移交给第一承运人负责运交买方,并取得运输单据,卖方就完成了交货义务;而买方就丧失了宣告合同无效的权力,并且有责任承担按
First, on the determination of export sales to achieve the time of the general view, the completion of export sales business, should include two aspects: First, to complete the export delivery obligations; Second, the recovery of money or to obtain the right to receive payment. According to the relevant provisions of the “United Nations Convention on Contracts for the International Sale of Goods” (hereinafter referred to as the “United Nations Convention”) in April 1980, under normal circumstances, as long as the seller handed over the goods to the first carrier in accordance with the terms of the contract, he will be responsible for delivery to the buyer. And to obtain the transport document, the seller has completed the delivery obligation; and the buyer loses the right to declare the contract invalid and has the responsibility to bear the