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交通货运发票是财务收支的一种合法凭证,根据财政部、国家税务总局的规定:增值税一般纳税人购进或销售应税货物所支付的运输费用可依率计算抵扣进项税金(从1998年7月1日起,由10％降为7％)。财务制度还规定:购进或销售货物的运输费用分别计入材料采购成本和产品销售费用。可见,加强货运发票管理,对于反映和监督企业的经济活动,加强税源管理,限制和打击违法活动等有重要意义。
According to regulations of the Ministry of Finance and the State Administration of Taxation, transportation tax invoices are legal certificates of financial revenues and expenditures. According to the regulations of the Ministry of Finance and the State Administration of Taxation, the general taxpayers of VAT may deduct input tax from the transportation costs paid for the purchase or sale of taxable goods July 1, 1998, from 10% to 7%). The financial system also provides that: the purchase or sale of goods transport costs were included in the material procurement costs and product sales costs. Therefore, strengthening the management of freight invoices is of great significance for reflecting and supervising the economic activities of enterprises, strengthening the management of tax sources, and limiting and cracking down on illegal activities.