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过路费如何抵扣进项税
释义
法律主观:
交通费可以抵扣进项税。一般纳税人取得交通费票据,可以依法进行增值税进项税额抵扣。交通费,指受害人及其必要的陪护人员因就医或者转院治疗所实际发生的用于交通的费用。
法律客观:
《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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更新时间:2025/4/5 14:05:06