“营改增”政策的实施,对于销售企业来说,税收政策变化最大的要数销售货物收取运费了。销售货物并收取运费由“营改增”前的“混合销售”行为变为了“营改增”后的“混业经营”行为。“营改增”后,企业应选择何种方式销售并运输货物?是销售货物并独立负责运输、是将独立运输改为由增值税一般纳税人联运、还是改为由增值税小规模纳税人联运?选择不同的销售并运输货物的方式对企业的税负有没有影响?本文将带着以上问题对某公司的实际经营情况进行分析。 “Sales increase ” policy implementation, for sales of enterprises, the tax policy changes in the number of sales of goods to collect the freight. Sales of goods and charged by the “battalion increased ” before “mixed sales ” behavior into a “battalion increased ” after “mixed operation ” behavior. What should the enterprise choose to sell and transport the goods? It sells the goods and is responsible for the transport independently, whether the independent transport should be changed from the common taxpayers of value added tax to the small ones of value added tax Taxpayers intermodal? Choose a different way of selling and transporting the goods have no effect on the tax burden? This article will take the above questions on a company’s actual business situation analysis.