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问题
出口货样广告品能免税吗
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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更新时间:2025/11/22 4:51:15