营业收入含税吗-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	营业收入含税吗
释义	营业收入是不含税的，在营改增以后，国务院规定其营业收入是指不含税金额的，其适用于饮食业、运输业、广告业、娱乐业、建筑安装业等营业方向。法律依据：《中华人民共和国企业所得税法(2018修正) 》第七条收入总额中的下列收入为不征税收入：（一）财政拨款；（二）依法收取并纳入财政管理的行政事业性收费、政府性基金；（三）国务院规定的其他不征税收入。
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