出口货样广告品能免税吗 -法律知识-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	出口货样广告品能免税吗 -法律知识
释义	法律分析：货样广告品免税,进项税需转出，免税货物不能抵扣进项税额,因此,对应的进项需要做转出处理。法律依据：《中华人民共和国海关进出口货物减免税管理办法》第八条海关受理减免税申请人的备案申请后，应当对其主体资格、投资项目等情况进行审核。经审核符合有关进出口税收优惠政策规定的，应当准予备案；经审核不予备案的，应当书面通知减免税申请人。
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