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我们在稽核一般纳税人进项发票中，发现运输费用抵扣进项税金，存在不少问题，主要有：①有些单位将其他费用如招待费用之类开成运输发票抵扣进项税；②运输费用中不应抵扣的项目如：保险费、装卸费等列入运费抵扣进项税；③外购固定资产所支付的运费抵扣进项税；④运输发...
In our audit of general taxpayers’ entry invoices, we found that there were many problems with the deduction of input tax on transportation costs. Some of the major problems were: (1) some units turned into input receipts such as entertainment invoices and deductible input tax; (2) transportation expenses Should not be deductible items such as: insurance, handling fees included in the freight deductible input tax; ③ purchase of fixed assets purchased by the freight deductible input tax; ④ transport ...