小规模纳税人给一般纳税人开票可以抵扣吗？-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	小规模纳税人给一般纳税人开票可以抵扣吗？
释义	法律分析：不可以。小规模纳税人给一般纳税人开的普通发票，不能抵扣进项税。小规模纳税人只有到税务代开增值税专用发票，一般纳税人才能按3%抵扣进项税。法律依据：《国家税务总局关于修订增值税专用发票使用规定>的通知》第十条增值税小规模纳税人（以下简称小规模纳税人）需要开具专用发票的，可向主管税务机关申请代开。
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