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问题
职工教育经费可以抵扣进项税嘛?
释义
全面营改增后,列入职工教育经费的培训费收到增值税专用票可以抵扣。,法律依据,《中华人民共和国增值税暂行条例》第十条 下列项目的进项税额不得从销项税额中抵扣:
(一)用于简易计税方法计税项目、免征增值税项目、集体福利或者个人消费的购进货物、劳务、服务、无形资产和不动产;
(二)非正常损失的购进货物,以及相关的劳务和交通运输服务;
(三)非正常损失的在产品、产成品所耗用的购进货物(不包括固定资产)、劳务和交通运输服务;
(四)国务院规章的其他项目。
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更新时间:2025/7/29 6:38:54