国家税务总局在有关文件中规定,对增值税一般纳税人外购货物(固定资产除外)所支付的运输费用,根据运费结算单据(普通发票)所列运费金额依10％的扣除率计算进项税额准予扣除。这一规定,对于缓解因运费重复征税而造成的企业税负偏重的问题,进一步完善增值税税制,促进企业发展具有重要的作用。最近,我们在对企业进行税收检查时 The State Administration of Taxation stipulated in the relevant documents that the transportation expenses paid for the purchased goods (other than fixed assets) by value-added tax general taxpayers shall be calculated on the basis of the deduction rate of 10% of the freight amount listed in the freight settlement bill (ordinary invoice) Allow deductions. This provision will play an important role in alleviating the corporate tax burden caused by the repeated taxation of freight charges, further improving the VAT system and promoting the development of the enterprise. Recently, we conducted a tax inspection of the business