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运输发票的抵扣方必须是收货方吗

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专家回答:


增值税一般纳税人外购或销售货物所支付的运费(代垫运费除外),根据运费结算单据(普通发票)所列金额,依7%的扣除率计算进项税额准予抵扣。销售合同上如果是你方负责担负运费,你方就可以抵扣运费的进项税,所以说抵扣方不一定都是收货方!

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