工程、营改增进项税额抵扣手册，这是目前见到的最全版本！

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">分包工程支出，应按照分包商的纳税人资格和计税方法的选择来区分。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">1.1 portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">分包商为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">小规模纳税人，进项税抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">3%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">1.2 portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">分包商为一portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">般纳税人

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">1.2.1 专业分包，进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">11%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">1.2.2 劳务分包（清包工除外），进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">11%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">1.2.3 清包工

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">（1）清包工（分包方采取简易计税），进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">3%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">（2）清包工（分包方采取一般计税），进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">11%。

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">工程物资，由于工程材料物资种类繁多，所以分供商提供的增值税专用发票的适用税率也不尽相同。一般的材料物资适用税率是17%，但也有一些特殊情况：

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">2.1 木材及竹木制品，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">13%、17%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">属于初次生产农产品的原木和原竹，取得的发票可能会是农产品收购发票或销售发票，而非增值税专用发票，但同样可以抵扣进项税，适用税率为13%；而经过加工的属于半成品或成品的木材及竹木制品，取得的发票是增值税专用发票，适用税率一般是17%。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">2.2 水泥及商品混凝土，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%、3%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">购买水泥和一般商品混凝土的税率通常为17%；但以水泥为原料生产水泥混凝土，就可以选择简易征收，征收率为3%。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">2.3 砂土石料等地材，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%、3% 。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">在商贸企业购买的适用税率是17%；但从生产企业购买，生产企业自产的建筑用砂、土、石料以及自产砂、土、石料连续生产砖、瓦、石灰可以选择简易征收，适用税率为3%

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">3.1 外购机械设备进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">购买机械设备取得的增值税专用发票，可以一次性抵扣，但购买时要注意控制综合成本，选择综合成本较低的供应商。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">3.2 租赁机械

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">3.2.1 租赁机械（只租赁设备），进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%，3%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">租赁设备，一般情况下适用税率为17%；但是若出租方以试点实施之前购进或者自制的有形动产为标的物提供的经营租赁服务，试点期间可以选择简易计税方法计算缴纳增值税，使用征收率为3%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">3.2.2 租赁机械（租赁设备+操作人员），进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">11%。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">临时设施费，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">工程项目发生的临时设施费用，例如购买的脚手架、活动板房、围墙等，这些费用的支出都是可以一次性抵扣的。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">水费，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">13%、3%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">从自来水公司可以取得增值税专用发票，只能抵扣3%的进项税，从其他水厂购买的水，取得增值税专用发票，可抵扣13%的进项税。

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">电费，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">电网公司直接开具的电费增值税专用发票可以抵扣；租赁房屋和施工现场业主的电表，应从出租方或业主方取得增值税专用发票，抵扣进项税。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">勘察勘探费用，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">勘察勘探服务支出可以抵扣进项税。

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">工程设计费用，进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">设计费支出可以抵扣进项税。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">检验试验费，进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">专业检测机构对样本进行检验和试验。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">电话费，进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">11%、6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">电信业适用两档税率，基础电信服务适用税率为11%，增值电信服务适用税率为6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">员工个人抬头发票无法取得增值税专用发票，无法抵扣进项税，带有福利性质的通信费补贴不允许抵扣进项税。企业的名义的电话费，取得专用发票可以抵扣。

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">邮递费，进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">快递费可以抵扣进项税，建议采用月结方式结算，较易取得增值税专用发票。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">报刊杂志，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">13%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">图书、报刊、杂志的适用税率可以抵扣，但是注意索要增值税专用发票。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">汽油费、柴油费，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">汽车、机械使用的燃料费用，是施工过程中不可缺少的成本支出，这些支出的进项税是可以抵扣的。但司机师傅自己单独分次加油，可能无法取得增值税专用发票，需要统一办理加油卡，在加油后凭卡或者加油凭证，再开具增值税专用发票。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">供气供热费用，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">13%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">一般情况下，可以从供热企业拿到税率为13%的增值税专用发票；供热企业向居民免征增值税，不能抵扣。

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">广告宣传费用，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">公司支付的广告费、宣传费等可以抵扣进项税。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">中介机构服务费，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">聘请专业的咨询、审计等中介机构的咨询费用都可以抵扣进项，注意要选择一般纳税人。

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">会议费，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">公司召开大型会议，应索取会议费增值税专用发票，如果分项列示服务，单独开具餐费的发票，餐费的进项税不能抵扣。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">培训费，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">公司的培训支出，要向培训单位索要增值税专用发票。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">办公用品，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">企业的办公用品支出，也是成本费用中比较经常发生的，如果是从其他个人处购买，无法取得增值税专用发票，从商场、超市或电商平台购买，portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; line-height: 2em; text-indent: 2em; word-wrap: break-word !important;">能取得增值税专用发票。

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">劳动保护费，进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">公司根据劳动法和国家有关劳动安全规程，用于改善公司生产人员劳动条件、防止伤亡事故、预防和消灭职业病等各种技术、保健措施方面开支的费用，例如给员工购买个人防护用具，安全用品等用品，进项税可以抵扣。但要与福利费进行区别，如果是portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">福利费就不得抵扣。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">物业费，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">物业费可以索要增值税专用发票抵扣，但必须是公司实际发生的。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">绿化费，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%、13%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">为了美化办公环境，自行购买绿色植物，适用税率13%；如果是租用绿植的，适用税率为17%。

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">房屋建筑物，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">11%、5%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">取得不动产，要区分对方不动产取得时间。在2016年5月1日之后取得的，适用税率为11%，公司可分两年抵扣，第一年抵扣60%，第二年抵扣40%；在2016年5月1日之前取得的，可以选择简易计税方法，适用5%的征收率。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); font-size: 16px; word-wrap: break-word !important;">租赁不动产，要区分对方不动产取得的时间，在2016年5月1日之后取得的，适用税率为11%；在2016年5月1日之前取得的，可以选择简易计税方法，适用5%的征收率。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">利息支出及贷款费用，进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">贷款的利息支出，不能抵扣，与之相关的手续费、咨询费和顾问费都不允许抵扣。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">1、劳动保险费进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%、3%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">应取得税率6%（一般纳税人处取得）的增值税专用发票，进行进项税额抵扣。备注：人身保险除特殊工种职工支付的人身保险费外，暂不可抵扣。

portant; word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">2、车辆保险和不动产保险进项抵扣税率为portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">6%、3%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">应取得税率6%（一般纳税人处取得）或3%（小规模纳税人处取得）的增值税专用发票，进行进项税额抵扣。

portant; margin: 0px; padding: 0px; max-width: 100%; clear: both; min-height: 1em; text-align: justify; line-height: 30px; word-wrap: break-word !important;">

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(0, 0, 0); word-wrap: break-word !important;">portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">维修费，进项抵扣税率为portant; font-weight: 700; margin: 0px; padding: 0px; max-width: 100%; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; color: rgb(171, 25, 66); word-wrap: break-word !important;">17%、11%。

portant; word-wrap: break-word !important;">portant; margin: 0px; padding: 0px; max-width: 100%; font-size: 16px; color: rgb(0, 0, 0); word-wrap: break-word !important;">修理费用于有形动产的修理费用，如汽车修理费、机械设备的修理费为17%；而对于不动产的修理费税率是11%。