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《增值税暂行条例实施细则》第十二条第二项规定,同时符合两个条件(1.承运部门的运输费用发票开具给购买方的;2.纳税人将该项发票转交给购买方的)的代垫运输费用不作为价外费用征收增值税。税法上虽说叫代垫运费,但并没有要求代垫运费,准确的叫法应叫“代转发票”才准确。目前,许多纳税人仅从代垫运费的字面理解,在处理“价外费用——代垫运费”时,先垫付运费,然后销售货物时再将代垫的运费收回,这种做法并不好,会导致购买方不能抵扣。下面以一个案例进行说明,在处理符合两个条件的代垫运费可不用代垫运费。
Article 12 (2) of the Detailed Rules for the Implementation of the Provisional Regulations on Value Added Tax shall meet the following two conditions at the same time: 1. The invoice for the transportation expenses of the carrier shall be issued to the purchaser; 2. The taxpayer shall forward the invoice to the purchaser ) On behalf of the transport costs not as an extra charge for VAT. Although the tax code called on behalf of the freight forwarding, but did not require freight on behalf of the mat, the exact name should be called “on behalf of the invoice,” was accurate. At present, many taxpayers only pay for transportation expenses based on the literal interpretation of shipping charges when they handle “extra charges - on behalf of the freight ”, and then recover the shipping charges for the goods when the goods are sold Not good, will result in the buyer can not be deductible. The following to illustrate a case, in dealing with two conditions on behalf of the mat freight without the need for shipping.