代垫运费
代垫运费-
同时符合以下条件的代垫运费。
Disbursement of freight charges that satisfies both the following conditions .
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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。
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 .