(d) State, giving reasons, whether you agree with the vendor’s agent that the client, who is purchasing the business, will obtain a credit for the VAT element of the purchase price. (3 marks)

物流中心的概念有广义与狭义的区分，狭义的物流中心是排除了铁路货运站、港湾设施、机场设施和道路等物流基础设施部分部分，它侧重的是物流管理效能和行为。