今年以来,国家税务总局进一步加强了对“四小票”抵扣增值税的管理,其中对货物运输发票的增值税抵扣,出台了一些新的措施和政策。为使大家更好地掌握货物运输发票增值税抵扣政策,避免不必要的税务风险,笔者对相关政策进行了梳理。 Since the beginning of this year, the State Administration of Taxation has further strengthened the management of the deductible value-added tax on the “four small votes”, of which some new measures and policies have been promulgated on the value-added tax deduction for freight transport invoices. In order to make everyone better understand the VAT deduction policy of freight transportation invoices and avoid unnecessary tax risks, the author sort out the relevant policies.