增值税是我国流转税税种之一,涉及的税额大,税目多,在我国税收体制中占有相当重要的地位,是企业税务筹划的重点。而增值税一般纳税人支付的运输费用作为计算增值税进项税额的组成部分,是增值税筹划的一个重要方面。企业在购销货物的过程中必然会发生运输费用, VAT is one of the types of turnover tax in our country. It involves a large amount of tax and many tax items. It occupies a very important position in the tax system in our country. It is the focus of corporate tax planning. As part of the calculation of input VAT for value-added tax, transportation costs paid by general taxpayers of value added tax is an important aspect of planning for value-added tax. Businesses in the purchase and sale of goods in the process of transport costs will inevitably occur,