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问题
烟酒专用发票如何才能抵扣?
释义
法律分析:
购买的烟酒开具的增值税专用发票不可以抵扣。
法律依据:
《增值税专用发票使用规定》 第十条 一般纳税人销售货物或者提供应税劳务,应向购买方开具专用发票。商业企业一般纳税人零售的烟、酒、食品、服装、鞋帽(不包括劳保专用部分)、化妆品等消费品不得开具专用发票。增值税小规模纳税人需要开具专用发票的,可向主管税务机关申请代开。销售免税货物不得开具专用发票,法律、法规及国家税务总局另有规定的除外。
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更新时间:2026/3/24 12:00:47