《涉外税务》编辑部： “我行是中外合资的金融机构，主要业务是进出口结算和外币汇款等金融业务。我国开往国外的信用证及单据需要用电传和特快专递传递，且必须根据进出口商委托由银行指定的快递公司传递。由此产生了代收邮电费业务。 因事先无法准确计算此项费用，一般多有 Foreign Taxation Editorial Department: "Our bank is a Sino-foreign joint venture financial institution, whose main business is financial business such as import and export settlement and foreign currency remittance. Our country’s letters of credit and documents to foreign countries need to be transmitted by telex and EMS, According to the import and export business commissioned by the bank designated express delivery company, resulting in the collection of postal and telecom services due to the inaccurate calculation of the cost in advance, generally more