饲料厂开出的免税发票能否抵扣-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	饲料厂开出的免税发票能否抵扣
释义	法律分析：可以抵扣，但在执行中应注意以下三点：第一，要分析饲料产品是否免税。第二，要分析未洗净饲料是否属于农产品。第三，要分析购进农产品取得的普通发票是否有抵扣功能。法律依据：《中华人民共和国增值税暂行条例》第十条免征增值税项目取得的进项税额不得从销项税额中抵扣。
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