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税法规定，一般纳税人准予计算进项税额抵扣的货物运费金额是指，在运输单位开具的发票上注明的运费和建设基金，并且按运费金额７％的扣除率计算的进项税额准予扣除。增值税属价外税，即是在不含税价之外另外向购买者所收取的。鉴于多数世贸组织的成员国对交通运输业是征收增
The tax law stipulates that the general taxpayer shall calculate the amount of freight deducted from the input tax amount as the freight and construction fund stated on the invoice issued by the transport unit and deduct the input tax amount calculated based on the deduction rate of 7% of the freight amount. VAT is the price of foreign tax, that is, in addition to the tax price charged to the purchaser. In view of the fact that most WTO members are levied on transportation