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问题
烟酒能开发票吗?
释义
法律分析:
企业消费用的烟酒能开增值税专用发 票,但不得抵扣进项税额。
法律依据:
《中华人民共和国增值税暂行条例》 第十条 下列项目的进项税额不得从销项税额中抵扣:
(一)用于非增值税应税项目、免征增值税项目、集体福利或者个人消费的购进货物或者应税劳务。
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更新时间:2025/10/9 15:04:08