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《增值税暂行条例》规定:一般纳税人企业在生产经营过程中,外购和销售货物(固定资产除外)所支付的运输费用,凭税务机关监制的运输费用结算凭证(普通发票)可以按10%的扣除率计算进项税
The Provisional Regulations on Value Added Tax stipulates that transportation expenses paid by general taxpayer enterprises during the course of production and operation for the purchase and sale of goods (other than fixed assets) may be settled according to the transportation cost settlement voucher (ordinary invoice) % Deduction rate calculation of input tax