严格区分代垫运费的各种情况 ,有助于保证做到正确计税和会计核算。例如 :企业销售一批货物 ,不含税售价 10 0万 ,适用的增值税税率为 17% ,发生运费 1万。我们应就其业务性质 ,分两类三种情况分别处理。(一 )运费最终向购货方索回的1 若同时符合以下两个条件 :(1)承运者的运费 Strictly distinguish between various conditions on behalf of the freight, help to ensure that the correct tax accounting and accounting. For example: a group of sales of goods, excluding tax price 10 million, the applicable VAT rate of 17%, 10,000 freight occurred. We should deal with the nature of their business separately in two categories and three situations. (A) the final return of the freight to the buyer if the following two conditions are met: (1) the carrier’s freight