案例1某烟草工业公司为增值税一般纳税人,以其自身为投保人及被保险人,为其生产的一批成品烟投保国内公路货物运输保险。货物销售价格100万元,增值税税额17万元,货物含税发票价117万元,对应制造该批货物所耗用的购进货物(不包括固定资产)、加工修理修配劳务和交通运输服务,可以抵扣的进项税税额为12万元;保额按照含税发票价确定。烟草公司在运输该批货物过程中,因看管不严造成货物全部丢失,经查勘属于保险责任。分析在不考虑其他费用的前提下,客户要求按照货物保额(117万元)进行赔偿是不合 Case 1 A tobacco industry company is a general taxpayer of value added tax, insuring itself as an insured person and an insured person to insure domestic road cargo transportation insurance for a batch of manufactured cigarettes produced by it. The sales price of goods is 1 million yuan, the value-added tax amount is 170,000 yuan, and the tax-inclusive invoice value of goods is 1,170,000 yuan, corresponding to the purchased goods (excluding fixed assets) consumed in the manufacture of the goods, processing, repairing and repairing services and transportation Service, can deduct the input tax amount of 120,000 yuan; insured amount in accordance with the tax-inclusive invoice price. Tobacco companies in the shipment of the goods during the process, due to lack of care caused by the loss of all goods, the investigation belongs to the insurance liability. Analysis does not consider the other costs under the premise of customer requirements in accordance with the amount of money insured (117 million) is not compensation