过路费能不能抵税 -法律知识-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	过路费能不能抵税 -法律知识
释义	法律分析：目前对于道路通行费,取得纸质发票 (非电子发票)不能抵扣进项税额得电子发票,可以按照发票上注明的税额抵扣进项税额。法律依据：《财政部、国家税务总局关于租入固定资产进项税额抵扣等增值税政策的通知》第七条自2018年1月1日起,纳税人支付的道路通行费,按照收费公路通行费增值税电子普通发票上注明的增值税额抵扣进项税额。
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