运输费用和废旧物资准予抵扣进项税额最近，财政部、国家税务局决定，从１９９４年５月１日起对增值税入支付运输费用和收购废旧物资准予按１０％的扣除率计算进顶税额扣除。具体问题规定如下：１．对增值税一般纳税入外购货物（固定资产除外）所支付的运输费用，根据运费... Transport costs and waste materials to allow the input tax deduction Recently, the Ministry of Finance, the State Administration of Taxation decided from May 1, 1994 to pay VAT on transportation costs and the acquisition of waste materials to be allowed at a discount rate of 10% deduction. Specific issues are as follows: 1. General tax on value added tax purchase of goods (except for fixed assets) paid transport costs, according to freight ...