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通行费发票抵扣2021新规定
释义
4月1日起,通行费电子发票开具对象为办理ETC卡的客户,未办理ETC卡的客户不能开具通行费电子发票
取得纸质的通行费发票,只有过桥、过闸的纸质发票可以计算抵扣进项税,其他的不管是高速公路、一级、二级公路的,都不能再计算抵扣增值税,都只能作为记账凭证
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更新时间:2025/4/7 19:53:18