劳动保护费进项税可以抵扣吗？-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	劳动保护费进项税可以抵扣吗？
释义	法律分析：劳保费支出可税前扣除法律依据：《企业所得税法实施条例》第四十八条企业发生合理的劳动保护支出准予扣除。《国家税务总局关于企业所得税若干问题的公告》第二条关于企业员工服饰费用支出扣除问题规定，企业根据其工作性质和特点，由企业统一制作并要求员工工作时统一着装所发生的工作服饰费用，可以作为企业合理的支出给予税前扣除
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