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各省、自治区、直辖市财政厅(局)、税务局,各计划单列市财政局、税务局: 根据国务院决定,对增值税一般纳税人支付运输费用和收购废旧物资准予按10％的扣除率计算进项税额扣除。现就具体问题规定如下。 一、对增值税一般纳税人外购货物(固定资产除外)所支付的运输费用、根据运费结算单据(普通发票)所列运费金额依10％的扣除率计算进项税额准予扣除,但随同运费支付的装卸费、保险费等其他杂费不得计算扣除进项税额。 二、从事废旧物资经营的增值税一般纳税人收购的废旧物资不能取得增值税专用发票的,根据经主管税务机
Tax bureaus of the provinces, autonomous regions and municipalities directly under the Central Government, the Inland Revenue Department, the Finance Bureau and the Inland Revenue Department of the cities specifically designated in the state plan: According to the decision of the State Council, the deduction of 10% from the payment of transportation fees to the general VAT payers and the acquisition of waste materials shall be allowed Tax deduction. Specific issues are as follows. 1. The transportation costs paid by the general taxpayers purchased by the value-added tax (excluding fixed assets) shall be deducted according to the deduction rate of 10% of the freight amount listed in the freight settlement invoice (ordinary invoice), but with the freight payment Handling charges, insurance and other miscellaneous fees shall not be calculated deducting input tax. Second, the value-added tax engaged in the operation of waste materials The general taxpayers to buy the waste materials can not obtain VAT invoices, according to the competent tax authorities