航空企业空勤训练费扣除-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	航空企业空勤训练费扣除
释义	法律分析：航空企业实际发生的空勤训练费用,可以作为航空企业运输成本在税前扣除。法律依据：《国家税务总局关于企业所得税若干问题的公告》第三条航空企业实际发生的飞行员养成费、飞行训练费、乘务训练费、空中保卫员训练费等空勤训练费用，根据《企业所得税法实施条例》第二十七条规定，可以作为航空企业运输成本在税前扣除。
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