汽车货运收入采用“收付实现制”核算,虽不是普遍问题,然而却有的地方在实行。由于实行收付实现制,实际收入与应收收入有一个差额,企业在这个差额中可缓交一部分随收入减少而计算的营业税(养路费、交管费等。从一定程度来说,给运输企业带来一定的利益,但从威远县运输公司一度执 The use of “receipt and payment realization” accounting for car freight revenues is not a universal problem, but some areas are being implemented. As a result of implementing the system of receipts and payments, there is a difference between the actual income and the income receivable. In this difference, the business can postpone part of the business tax (road maintenance fee, traffic control fee, etc.) calculated with the decrease of revenue. To a certain extent, the transport company Bring some benefits, but once from Weiyuan County Transportation Company