固定资产可以一次性扣除吗-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	固定资产可以一次性扣除吗
释义	购买的固定资产的增值税进项税额是可以一次性抵扣的。新购进的固定资产需在购进当年一次性扣除。但是固定资产是不能一次性报废的，是需要进行折旧的，这里的一次抵扣只是指增值税的进项税额，需要分清楚概念。法律另有其他规定的，应当依照其规定。
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