在我国增值税条例中明确规定，一般纳税人在购进“燃料、动力、运费”可以进行抵扣，然而企业在执行过程中钻税收改革的空子，专打“擦边球”，致使一样的业务用不同的结算方式，得出不同的进项税金抵扣，从而造成偷逃税款发生，使国家遭受损失。在税务稽查过程中，经常出现运? In the VAT regulation of our country, it is explicitly stipulated that the general taxpayers can make a deduction in the purchase of “fuel, power and freight”. However, during the implementation of the tax reform, the enterprises pay special attention to “grasping the ball”, resulting in the same business use Different settlement methods lead to different input tax deductions, resulting in tax evasion and causing losses to the country. In the tax inspection process, often appear shipped?