运输业务往往同混合销售、兼营行为一起发生,对其筹划就要处理好三者的关系。政策误区以自有货车从事货物运输业务的生产企业,在纳税筹划中,最容易发生的是混淆兼营和混合销售的界限,仅从税负的高低考虑,将销售本企业产品时发生的运输费用从货物销售收入中分割 Transport operations are often mixed with sales, 兼营 acts occur together, its planning will handle the relationship between the three. Policy Misunderstandings Owing to the self-owned goods vehicles engaged in the transport business of manufacturing enterprises in the tax planning, the most prone to confuse the boundaries of 兼营 and mixed sales, only from the tax level considered will be the sale of the products of the enterprise transportation Costs are split from sales of goods