我在某企业税收检查时，发现该企业管理费用科目中，有一笔红字冲收入是向购货方收的运费，该单位声称这是代垫费用。我认为该单位就是代垫费用也不应归管理费用科目，加之在往来账上也查无该项业务，此笔运费应作为价外费用。《中华人民共和国增值税暂行条例》第六条规定：“ I am in a corporate tax inspection, found that the subject of corporate management expenses, a red letter revenue is collected from the buyer shipping costs, the unit claimed that this is a cushion fee. I think the unit is on behalf of the cost should not be attributed to the cost of management subjects, combined with check in the current account also did not have the business, the freight should be used as an extra charge. “People’s Republic of China Provisional Regulations on Value-added Tax” Article VI provides: "