公司购车车辆购置税可以抵扣进项税吗-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	公司购车车辆购置税可以抵扣进项税吗
释义	法律分析：购进应征消费税的小汽车自用的，一律不得抵扣进项税。根据《中华人民共和国增值税暂行条例实施细则》的规定，纳税人自用的应征消费税的摩托车、汽车、游艇，其进项税额不得从销项税额中抵扣。法律依据：《中华人民共和国增值税暂行条例实施细则》第二十五条纳税人自用的应征消费税的摩托车、汽车、游艇，其进项税额不得从销项税额中抵扣。
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