1. Freight and miscellaneous expenses generally include freight, construction fund, insurance premium, handling fee and other miscellaneous expenses.

2. In case of this kind of business, it is best to obtain a formal transportation industry invoice. If the other party can't issue such an invoice, you can ask it to be issued by the tax bureau. This can save the company from paying VAT. Because 7% of freight and construction funds in freight and miscellaneous expenses can be calculated as VAT input tax.

3. If your 30,000 yuan fee includes 20,000 yuan for freight, 5,000 yuan for construction fund, 2,000 yuan for insurance and 3,000 yuan for loading and unloading.

Deduction can be calculated (20000+5000)*7%= 1750 yuan.

To make an entry, we assume that it is to buy materials.

Borrow: raw materials 28250

Taxes payable-VAT payable (input tax) 1750

Loan: 30,000 yuan in bank deposit.

If the purchase of raw materials is over-managed through the "Material Purchase" account, it will be included in the "Material Purchase" account first. After the actual storage, then

Borrow: raw materials

Loan: material procurement