销售过程中运费的不同处理对增值税的影响□曾文树陈建斯关于销售过程中应交增值税金的核算，现行税制有如下明确规定：１、纳税人销售货款或应税劳务以销售额为计税依据。应纳税额＝销售额（不含税的价款）×税率。２、销售额为纳税人销售货物或应税劳务向购买方收取的全... The influence of different processing freight on the value-added tax in sales process □ Zeng Wenshu and Chen Zisi On the accounting of the VAT payable in the sales process, the current tax system has the following stipulations clearly: 1. The taxpayers’ sales payment or taxable service is based on the sales amount Tax basis. Tax payable = sales (excluding tax price) × tax rate. 2, the sales taxpayers selling goods or taxable services to the buyer to receive the full ...