进项票没抵扣可以做成本吗-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	进项票没抵扣可以做成本吗
释义	法律主观：不是所有进项增值税专用发票都能抵扣。加工修理修配劳务或者交通运输业服务不能抵扣，自用的应征消费税的摩托车、汽车、游艇也不得抵扣。购买的货物或服务如果是用于增值税应税项目，则进项税额可抵扣，否则就不能抵扣。
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