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国际旅客运输服务可以抵扣吗
释义
法律分析: 不能。纳税人提供国际旅客运输服务,适用增值税零税率或免税政策。相应地,购买国际旅客运输服务不能抵扣进项税额。
法律依据:《财政部税务总局海关总署关于深化增值税改革有关政策的公告》 增值税一般纳税人购进国内旅客运输服务,其进项税额允许从销项税额中抵扣。而纳税人提供国际旅客运输服务,适用增值税零税率或免税政策。
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Member of Parliament
member of partnership
member of right
member of the adjudicatory committee
member of the bar
member of the Board of Directors
member of the Central Committee
member of the Chamber of Deputies
member of the Chinese People's Political Consultative Conference
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member of the House of Representatives
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member of the same clan
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member of the standing committee
member of the standing committee of the political bureau
member of the UN Security Council
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更新时间:2025/11/20 12:27:18