国际旅客运输服务可以抵扣吗？-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	国际旅客运输服务可以抵扣吗？
释义	法律分析：不能。纳税人提供国际旅客运输服务，适用增值税零税率或免税政策。相应地，购买国际旅客运输服务不能抵扣进项税额。法律依据：《财政部税务总局海关总署关于深化增值税改革有关政策的公告》增值税一般纳税人购进国内旅客运输服务，其进项税额允许从销项税额中抵扣。而纳税人提供国际旅客运输服务，适用增值税零税率或免税政策。
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