不征税收入形成的费用可以扣除吗-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	不征税收入形成的费用可以扣除吗
释义	法律分析：上述不征税收入用于支出所形成的费用，不得在计算应纳税所得额时扣除；用于支出所形成的资产，其计算的折旧、摊销不得在计算应纳税所得额时扣除。法律依据：《中华人民共和国企业所得税法实施条例》第二十八条企业的不征税收入用于支出所形成的费用或者财产，不得扣除或者计算对应的折旧、摊销扣除。
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