| 运费的涉税处理 |
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| 引用本文： | 裴淑红. 运费的涉税处理[J]. 北京城市学院学报, 2002, 0(3): 28-31 |
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| 作者姓名： | 裴淑红 |
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| 作者单位： | 海淀走读大学,信息学院,北京,100083 |
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| 摘 要： | 文十重点介绍增值税一般纳税人在销售行为中作为销售方收取运费、为购买方代垫运费、支付运费,以及作为购买方支付运费情况下的容易混淆的涉税处理问题。
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| 关 键 词： | 收取运费 代垫运费 支付运费 涉税处理 |
| 文章编号： | 1008-4851(2002)03-0028-04 |
| 修稿时间： | 2002-05-09 |
Freight Taxation |
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| Pei Shu-hong. Freight Taxation[J]. Haidian University Journal, 2002, 0(3): 28-31 |
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| Authors: | Pei Shu-hong |
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| Abstract: | Abstract: This thesis is devoted to the confusing freight taxation problems occurred on the sales process where V. A. T. payers as a dealer charges, disburses, pays the freight or as a buyer pays the freight. |
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| Keywords: | freight charge freight disbursement freight payment taxation |
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