{dede企业购进的货物用于集体福利及炊具设备，其进e双乾知识产权-商标注册，商标代理，续展，公司注册,国外商标le> <meta name="keywords" content="{dede:企业购进的货物用于集体福利及炊具设备其进meta name="description" content="{dede:fQ：企业购进的货物用于集体福利，其进项税额能否抵扣？ A：根据《中华人民共和国增值税暂行条例》（国务院第191次常务会议通过）第十条规定：下列项目的进项税额不得从销项税eta name="viewport" content="width=device-width,height=device-height,inital-scale=1.0,maximum-scale=1.0,user-scalable=no;" /> <meta name="apple-mobile-web-app-capable" content="yes" /> <meta name="apple-mobile-web-app-status-bar-style" content="black" /> <meta http-equiv="PAGE-ENTER" content="RevealTrans(Duration=0,Transition=1)" /> <link id="qhddefaultcontent6909_css" rel="stylesheet" type="text/css" href="/skin/css/qhdcontent.css" /> <link id="_Portals__default_Skins_Chemical01_Html_css_content_css?ver=1_0" rel="stylesheet" type="text/css" href="/skin/css/content.css" /> <link id="_Portals__default_Skins_Chemical01_Html_css_menu_css?ver=1_0" rel="stylesheet" type="text/css" href="/skin/css/menu.css" /> <link id="_Portals__default_Skins_Chemical01_Html_css_jquery_fancybox_1_3_4_css?ver=1_0" rel="stylesheet" type="text/css" href="/skin/css/jquery.fancybox-1.3.4.css" /> <link id="_Portals__default_Skins_Chemical01_Html_css_pgwslideshow_css?ver=1_0" rel="stylesheet" type="text/css" href="/skin/css/pgwslideshow.css" /> <link id="_Portals__default_Skins_Chemical01_Html_css_animate_min_css?ver=1_0" rel="stylesheet" type="text/css" href="/skin/css/animate.min.css" /> <link id="_Portals__default_Skins_Chemical01_Html_css_style_css?ver=1_2" rel="stylesheet" type="text/css" href="/skin/css/style.css" /> <style> html { background-image: url(/skin/img/bg-rep-07.png); } </style> </head> <body class="font-zh-CN" style="background:url(/skin/img/bg-img-05.jpg) top center fixed;"> <form name="Form" method="post" action="/news_01/atccategoryid_4567_articleid_13012_language_zh-CN" id="Form" enctype="multipart/form-data" style="height:inherit"> <div> <input type="hidden" name="__VIEWSTATE_CACHEKEY" id="__VIEWSTATE_CACHEKEY" value="VS_eliu0cw3jjjmx0c0yjajtvhu_/news_01/atccategoryid_4567_articleid_13012_language_zh-CN" /> </div> <script src="/skin/js/a1portalcore.js" type="text/javascript"></script><script src="/skin/js/a1portal.js"></script><script src="/skin/js/jquery-1.7.2.min.js"></script><script src="/skin/js/superfish.js"></script><script src="/skin/js/jquery.caroufredsel.js"></script><script src="/skin/js/jquery.touchswipe.min.js"></script><script src="/skin/js/jquery.tools.min.js"></script><script src="/skin/js/jquery.fancybox-1.3.4.pack.js"></script><script src="/skin/js/pgwslideshow.min.js"></script><script src="/skin/js/jquery.fixed.js"></script><script src="/skin/js/cloud-zoom.1.0.2.min.js"></script><script src="/skin/js/device.min.js"></script><script src="/skin/js/html5media-1.2.js"></script><script src="/skin/js/animate.min.js"></script><script src="/skin/js/custom.js"></script> <div id="wrapper" class="insi-page">{dede:include filename="head.ht <header class="top header-v1 desktops-section default-top"> <div class="top-main"> <div class="page-width clearfix"> <div class="logo float-left" skinobjectzone="HtmlLogo_395"><a href="/"><img src="/skin/img/0aa41bf4-600a-4bce-b1e8-7159c93e8e65_0_70.png" alt="双乾知识产权-商标注册，商标代理，续展，公司注册,国外商标" /></a></div>  <div class="top-main-content float-right"> <nav class="nav"> <div class="main-nav clearfix" skinobjectzone="menu_464"> <ul class="sf-menu"> <li ><a class="first-level" href="/" target=""><strong>首页</strong></a><i></i></li> <li class=""><a class="first-level" href="/fwfw/shuangqian/index.html" target=""><strong>服务领域</strong></a><i></i> <ul> <li><a href="/zhuanlishenqing/" target=""><strong>专利申请</strong></a></li> <li><a href="/banquanfuwu/" target=""><strong>版权服务</strong></a></li> <li><a href="/guojishangbiao/" target=""><strong>国际商标</strong></a></li> <li><a href="/guojizhuanli/" target=""><strong>国际专利</strong></a></li> <li><a href="/kejixiangmu/" target=""><strong>科技项目</strong></a></li> <li><a href="/zhizhengrenzheng/" target=""><strong>资质认证</strong></a></li> <li><a href="/fwfw/gszc/" target=""><strong>公司注册</strong></a></li> <li><a href="/fwfw/qybg/" target=""><strong>商标服务</strong></a></li> <li><a href="/fwfw/gsnj/" target=""><strong>广州海关证书办理</strong></a></li> <li><a href="/fwfw/qyzz/" target=""><strong>广州食品经营许可证审批</strong></a></li> <li><a href="/fwfw/wsxkzsp/" target=""><strong>广州进出口许可证审批</strong></a></li> </ul> </li><li class=""><a class="first-level" href="/fuwuquyu/index.html" target=""><strong>服务区域</strong></a><i></i> <ul> <li><a href="/fuwuquyu/yuebeishangbiaozhuce/" target=""><strong>粤北商标注册</strong></a></li> <li><a href="/fuwuquyu/yuexishangbiaozhuce/" target=""><strong>粤西商标注册</strong></a></li> <li><a href="/fuwuquyu/yuedongshangbiaozhuce/" target=""><strong>粤东商标注册</strong></a></li> <li><a href="/fuwuquyu/zhusanjiaoshangbiaozhuce/" target=""><strong>珠三角商标注册</strong></a></li> </ul> </li><li class="current"><a class="first-level" href="/news/zcfg/" target=""><strong>新闻中心</strong></a><i></i> <ul> <li><a href="/news/zcfg/" target=""><strong>政策法规</strong></a></li> <li><a href="/news/cszs/" target=""><strong>财税知识</strong></a></li> <li><a href="/news/qtzx/" target=""><strong>知识产权及政策</strong></a></li> <li><a href="/news/zcfg/shuangqianzhishichanquanshangbiaozhuceti/" target=""><strong>双乾知识产权商标注册提供八大服务</strong></a></li> </ul> </li><li class=""><a class="first-level" href="/alzx/" target=""><strong>双乾客户案例中心</strong></a><i></i> <ul> <li><a href="/alzx/alzx/dyal/" target=""><strong>客户商标经典案例分享1</strong></a></li> <li><a href="/alzx/alzx/deal/" target=""><strong>客户商标经典案例分享2</strong></a></li> <li><a href="/alzx/alzx/alzx/deal/" target=""><strong>客户商标经典案例分享3</strong></a></li> <li><a href="/alzx/alzx/alzx/dyal/" target=""><strong>客户商标经典案例分享4</strong></a></li> </ul> </li><li class=""><a class="first-level" href="/about/zzry/" target=""><strong>资质荣誉</strong></a><i></i> <ul> </ul> </li><li class=""><a class="first-level" href="/about/gsjj/" target=""><strong>关于我们</strong></a><i></i> <ul> <li><a href="/about/gsjj/" target=""><strong>公司简介</strong></a></li> <li><a href="/about/qywh/" target=""><strong>企业文化</strong></a></li> <li><a href="/about/zzjg/" target=""><strong>公司环境</strong></a></li> <li><a href="/a/lianxiwomen/" target=""><strong>联系我们</strong></a></li> <li><a href="/about/gsjj/jiaruwomen/" target=""><strong>加入我们</strong></a></li> </ul> </li><li class=""><a class="first-level" href="/gwly/" target=""><strong>给我留言</strong></a><i></i> <ul> </ul> </li> <li><a class="first-level" href="/fenlei/index.html" target=""><strong>商标分类</strong></a><i></i></li> </ul> </div> </nav> </div>  <div class="language float-right" skinobjectzone="HtmlLanguage_1275"></div> </div> </div>  <div class="clear"></div> </header>  <div class="touch-top mobile-section clearfix"> <div class="touch-top-wrapper clearfix"> <div class="touch-logo" skinobjectzone="HtmlLogo_2602"><a class="" href="/"><img src="/skin/img/0aa41bf4-600a-4bce-b1e8-7159c93e8e65_0_70.png" alt="双乾知识产权-商标注册，商标代理，续展，公司注册,国外商标" /></a></div>  <div class="touch-navigation"> <div class="touch-toggle"> <ul> <li class="touch-toggle-item-last"><a href="javascript:;" class="drawer-menu" data-drawer="drawer-section-menu"><i class="touch-icon-menu"></i><span>导航</span></a></li> </ul> </div> </div> </div>  <div class="touch-toggle-content touch-top-home"> <div class="drawer-section drawer-section-language"> </div> <div class="drawer-section drawer-section-menu"> <div class="touch-menu" skinobjectzone="menu_3093"> <ul> <li><a href="/"><span>首页</span></a></li> <li><a href="javascript:;"><span>服务领域</span><i class="touch-arrow-down"></i></a> <ul> <li><a href="/zhuanlishenqing/"><span>专利申请</span></a></li> <li><a href="/banquanfuwu/"><span>版权服务</span></a></li> <li><a href="/guojishangbiao/"><span>国际商标</span></a></li> <li><a href="/guojizhuanli/"><span>国际专利</span></a></li> <li><a href="/kejixiangmu/"><span>科技项目</span></a></li> <li><a href="/zhizhengrenzheng/"><span>资质认证</span></a></li> <li><a href="/fwfw/gszc/"><span>公司注册</span></a></li> <li><a href="/fwfw/qybg/"><span>商标服务</span></a></li> <li><a href="/fwfw/gsnj/"><span>广州海关证书办理</span></a></li> <li><a href="/fwfw/qyzz/"><span>广州食品经营许可证审批</span></a></li> <li><a href="/fwfw/wsxkzsp/"><span>广州进出口许可证审批</span></a></li> </ul> </li><li><a href="javascript:;"><span>新闻中心</span><i class="touch-arrow-down"></i></a> <ul> <li><a href="/news/zcfg/"><span>政策法规</span></a></li> <li><a href="/news/cszs/"><span>财税知识</span></a></li> <li><a href="/news/qtzx/"><span>知识产权及政策</span></a></li> <li><a href="/news/zcfg/shuangqianzhishichanquanshangbiaozhuceti/"><span>双乾知识产权商标注册提供八大服务</span></a></li> </ul> </li><li><a href="javascript:;"><span>关于我们</span><i class="touch-arrow-down"></i></a> <ul> <li><a href="/about/gsjj/"><span>公司简介</span></a></li> <li><a href="/about/qywh/"><span>企业文化</span></a></li> <li><a href="/about/zzjg/"><span>公司环境</span></a></li> <li><a href="/a/lianxiwomen/"><span>联系我们</span></a></li> <li><a href="/about/gsjj/jiaruwomen/"><span>加入我们</span></a></li> </ul> </li><li><a href="javascript:;"><span>给我留言</span><i class="touch-arrow-down"></i></a> <ul> </ul> </li> <li><a href="/alzx/"><span>双乾客户案例中心</span></a></li><li><a href="/a/lianxiwomen/"><span>联系我们</span></a></li> </ul> </div> </div> <script type="text/javascript"> $(document).ready(function(){ $(".touch-toggle a").click(function(event){ var className = $(this).attr("data-drawer"); if( $("."+className).css('display') == 'none' ){ $("."+className).slideDown().siblings(".drawer-section").slideUp(); }else{ $(".drawer-section").slideUp(); } event.stopPropagation(); }); /*$(document).click(function(){ $(".drawer-section").slideUp(); })*/ $('.touch-menu a').click(function(){ if( $(this).next().is('ul') ){ if( $(this).next('ul').css('display') == 'none' ){ $(this).next('ul').slideDown(); $(this).find('i').attr("class","touch-arrow-up"); }else{ $(this).next('ul').slideUp(); $(this).next('ul').find('ul').slideUp(); $(this).find('i').attr("class","touch-arrow-down"); } } }); }); </script></div> </div> der ==================== --> <div id="a1portalSkin_headerAreaA" class="header"><a name="33107" id="33107"></a> <div class="module-default"> <div class="module-inner"> <div id="a1portalSkin_ctr157920157920_mainArea" class="module-content"> <div class="slideshow slideshow-min carousel clearfix" style="height:320px; overflow:hidden;"> <div id="carousel-157920"> <div class="carousel-item"> <div class="carousel-img"><a href="javascript:;" target=""><img src="/skin/img/6e046808-350f-4c59-a5f4-08f22eea7374_0_320.jpg" height="320" alt="广告轮换1" /></a></div> </div> </div> <div class="carousel-btn carousel-btn-fixed" id="carousel-page-157920"></div> </div> <script type="text/javascript"> $(window).bind("load resize",function(){ $("#carousel-157920").carouFredSel({ width : '100%', items : { visible : 1 }, auto : { pauseOnHover: true, timeoutDuration:5000 }, swipe : { onTouch:true, onMouse:true }, pagination : "#carousel-page-157920", scroll : { fx : "crossfade" } }); }); </script></div> </div> </div> </div>  <section class="main"> <div class="page-width clearfix"> <section class="content float-right"> <section class="page-title page-title-inner clearfix"> <div class="breadcrumbs float-right" skinobjectzone="HtmlBreadCrumb_3754"><span>当前位置：</span>{dede:field name='position'/}</div>  <div id="a1portalSkin_mainArea" class="content-wrapper"><a name="33094" id="33094"></a> <div class="module-default"> <div class="module-inner"> <div id="a1portalSkin_ctr157919157919_mainArea" class="module-content"> <div class="article-detail"> <div class="article-title"> <h1>{dede:field.title/}</h1> </div> <div 企业购进的货物用于集体福利及炊具设备，其进<span><strong>所属分类：</strong>{dede:type} <a href="[field:typeurl /]">[field:typename /]</a> {/dede:type}</sp<a href="/news/cszs/">财税知识</a>on="MyDate('Y-m-d',@me)"/}</strong></span> 2023-12-13 <div class="bdsharebuttonbox"><span>分享到：</span><a title="分享到QQ空间" href="#" class="bds_qzone" data-cmd="qzone"></a><a title="分享到新浪微博" href="#" class="bds_tsina" data-cmd="tsina"></a><a title="分享到腾讯微博" href="#" class="bds_tqq" data-cmd="tqq"></a><a title="分享到微信" href="#" class="bds_weixin" data-cmd="weixin"></a><a href="#" class="bds_more" data-cmd="more"></a></div> <script> window._bd_share_config={"common":{"bdSnsKey":{},"bdText":"","bdMini":"2","bdMiniList":false,"bdPic":"","bdStyle":"0","bdSize":"16"},"share":{}};with(document)0[(getElementsByTagName('head')[0]||body).appendChild(createElement('script')).src='http://bdimg.share.baidu.com/static/api/js/share.js?v=89860593.js?cdnversion='+~(-new Date()/36e5)]; </script></div> </div> <div class="article-content-wrapper"> <div class="article-content"> <div class="qhd-content"> {dede:field.body/} </div> </div> </div> <br /> <br /> <img alt="" src="/uploads/allimg/231213/1-231213163Q0958.png" style="width: 600px; height: 335px;" /><br /> <img alt="" src="/uploads/allimg/231213/1-231213163TC96.png" style="width: 600px; height: 237px;" /><br /> <h1> <strong>Q：企业购进的货物用于集体福利，其进项税额能否抵扣？</strong></h1> A：根据<strong>《中华人民共和国增值税暂行条例》</strong>（国务院第191次常务会议通过）第十条规定：“下列项目的进项税额不得从销项税额中抵扣：<br /> （一）用于简易计税方法计税项目、免征增值税项目、集体福利或者个人消费的购进货物、劳务、服务、无形资产和不动产；……”<br /> <br /> <h1> <strong>Q：一般纳税人购买用于企业内部职工食堂的炊具设备能否抵扣？</strong></h1> A：根据<strong>《中华人民共和国增值税暂行条例》</strong>（国令第691号）第十条规定：“下列项目的进项税额不得从销项税额中抵扣：<br /> (一)用于简易计税方法计税项目、免征增值税项目、集体福利或者个人消费的购进货物、劳务、服务、无形资产和不动产；……”<br /> <br /> </div> </div> </div> </div> </section>  {dede:include filename="left.htm"/} </div> </section>  <section class="page-menu" skinobjectzone="menu_3937"> <div class="page-menu-title"> <h3>{de新闻中心3> </div> <div class="page-menu-content"> <ul> {dede:c <li class=""><a href="/news/zcfg/" target="">政策法规</a></li> <li class='current'><a href='/news/cszs/' >财税知识</a></li> <li class=""><a href="/news/qtzx/" target="">知识产权及政策</a></li> <li class=""><a href="/news/zcfg/shuangqianzhishichanquanshangbiaozhuceti/" target="">双乾知识产权商标注册提供八大服务</a></li> > <script type="text/javascript"> $(document).ready(function(){ $('.page-menu-content ul').find('li:last').addClass('last'); $('.page-menu-content > ul > li > a').click(function(){ if( $(this).parent('li').find('ul') ){ $(this).parent('li').find('ul').slideDown('fast'); $(this).parent('li').siblings('li').find('ul').slideUp('fast'); $(this).parent('li').addClass('current').siblings('li').removeClass('current'); } }); }); </script></div> </section>  <div class="clear"></div> <div id="a1portalSkin_sidebarAreaA" class="sidebar-content"><a name="33125" id="33125"></a> <div class="module-default"> <div class="module-inner"> <div class="module-title module-title-default clearfix"> <div class="module-title-content clearfix"> <h3 style="" class="">联系方式</h3> </div> </div> <div id="a1portalSkin_ctr157910157910_mainArea" class="module-content"> <div class="qhd-content"> <p> <b>广州双乾知识产权服务有限责任公司</b><br /> 公司地址：{dede:global.cfg_dizhi/}<br/> 广州市天河区车陂龙口大街7号龙口商业大厦511房bal.cfg_lxr/}<br/> 电吕先生_dianhua/}<br /> 13580568376<br /> 联�912134008l.cfg_lxrb/}<br /> 电�司先生ianhuab/}<br /> Q18929526956br /> </p> 316168104 </div> </div> </div> </div> </div> </section> ========= -->{dede:include filename="footer.htm"/}</div>  <div  <footer class="footer"> <div class="footer-main"> <div id="a1portalSkin_footerAreaA" class="page-width clearfix"><a name="33116" id="33116"></a> <div class="module-default"> <div class="module-inner"> <div id="a1portalSkin_ctr157899157899_mainArea" class="module-content"> <div class="qhd-module"> <div class="column marg-per2"> <div class="col-5-1"> <div id="a1portalSkin_ctr157899157899_Column5C20A20A20A20A20_QHDCPM157899M1" class="qhd_column_contain"><a name="33117" id="33117"></a> <div class="module-default"> <div class="module-inner"> <div class="module-title module-title-default clearfix"> <div class="module-title-content clearfix"> <h3 style="" class=""> {dede:global.cfg_webname/}</br> 双乾知识产权-商标注册，商标代理，续展，公司注册,国外商标b>广州双乾知识产权服务有限责任公司</b><br /> 联系人：{dede:global.cfg_lxr/}</br> 吕先生��{dede:global.cfg_dianhua/}</br> 13580568376 地址：{dede:global.cfg_dizhi/} 广州市天河区车陂龙口大街7号龙口商业大厦511房 </div> </div> </div> </div> </div> </div> <div class="col-5-1 last"> <div id="a1portalSkin_ctr157899157899_Column5C20A20A20A20A20_QHDCPM157899M7" class="qhd_column_contain"><a name="33121" id="33121"></a> <div class="module-default module-no-margin"> <div class="module-inner"> <div id="a1portalSkin_ctr157899157899_Column5C20A20A20A20A20_ctr157904157904_mainArea" class="module-content"> <div class="qhd-content"> <p style="text-align: center;"> <img alt="" src="/skin/img/40653913-6cb6-4a4d-a062-1d89877155a0.png" style="width: 120px; height: 120px;" /><br /> 官方微信 </p> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> </footer>  <section class="bottom"> <div id="a1portalSkin_bottomAreaA" class="page-width clearfix"><a name="33122" id="33122"></a> <div class="module-default"> <div class="module-inner"> <div id="a1portalSkin_ctr157905157905_mainArea" class="module-content"> <div class="qhd-module"> <div class="column"> <div class="col-5-2"> <div id="a1portalSkin_ctr157905157905_Column2C40A60_QHDCPM157905M1" class="qhd_column_contain"><a name="33123" id="33123"></a> <div class="module-default module-no-margin"> <div class="module-inner"> <div id="a1portalSkin_ctr157905157905_Column2C40A60_ctr157906157906_mainArea" class="module-content"> <div class="qhd-content"> <p> {dede:type typeid='1'}<a href="[field:typelink /]">[field:typename /]</a>{/dede:type} {dede:type typeid='8'}<a href="[field:typelin<a href="/about/gsjj/">关于我们</a>d:typeli<a href="/fwfw/shuangqian/index.html">服务领域</a>ld:typel<a href="/news/zcfg/">新闻中心</a>ld:typel<a href="/gwly/">给我留言</a><b>服�<a href="/alzx/">双乾客户案例中心</a> href="/sitemap.xml" target="_blank"><b>网站地图</b></a></p> </div> </div> </div> </div> </div> </div> <div class="col-5-3 last"> <div id="a1portalSkin_ctr157905157905_Column2C40A60_QHDCPM157905M2" class="qhd_column_contain"><a name="33124" id="33124"></a> <div class="module-default module-no-margin"> <div class="module-inner"> <div id="a1portalSkin_ctr157905157905_Column2C40A60_ctr157907157907_mainArea" class="module-content"> <div class="qhd-content"> <p style="text-align: right;"> {dede:global.cfg_powerby/} {dede:global.cfg_beian/}</p> </div> </div> Copyright ? 广州双乾知识产权服务有限责任公司版权所有粤ICP备2023071805号 </div> </div> </div> </div> </div> </div> </div> </div> </section>   <link rel="stylesheet" type="text/css" href="/skin/css/m-mobile-style.css" /> <a style="display: block; background-color: rgb(53, 157, 255); color: rgb(255, 255, 255);right:10px; top: 81%; font-size: 16.38px;" target="_blank" href="tel:13580568376" data-ignore="true" id="QIAO_ICON_CONTAINER" class="qiao-icon-round">电话咨询</a> <script> (function(){ var el = document.createElement("script"); el.src = "https://lf1-cdn-tos.bytegoofy.com/goofy/ttzz/push.js?51636702a94e62209622faf0b74bb2130ec37898d676da81e1a71e1e2bd60c40fd5c4a3974f9cd3eeb674bde712b4782cc4f323247d55c2ed2efd47b7c83521adc648ee828d46e7d3689a9c59fd080f6"; el.id = "ttzz"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(el, s); })(window) </script> <script> var _hmt = _hmt || []; (function() { var hm = document.createElement("script"); hm.src = "https://hm.baidu.com/hm.js?33f588d78fe20d3e8a50ac284a2df63c"; var s = document.getElementsByTagName("script")[0]; s.parentNode.insertBefore(hm, s); })(); </script>ss="QHDEmptyArea fixed-bottom"></div>  <div id="a1portalSkin_fixed-left" class="QHDEmptyArea fixed-side fixed-left"></div>  <div id="a1portalSkin_fixed-right" class="QHDEmptyArea fixed-side fixed-right"></div>  <div id="popup" class="popup"> <div class="popup-content not-animated" data-animate="fadeInDown"> <div id="a1portalSkin_popup-area" class="QHDEmptyArea popup-content-wrapper"></div> <div class="popup-close-btn"><a href="javascript:;" title="关闭"><span>关闭</span></a></div> </div> <div class="popup-overlay"></div> </div>  <div class="gotop-wrapper"><a href="javascript:;" class="fixed-gotop gotop"></a></div>  <input name="ScrollTop" type="hidden" id="ScrollTop" /> <input name="__a1portalVariable" type="hidden" id="__a1portalVariable" /> <input type="hidden" name="__VIEWSTATE" id="__VIEWSTATE" value="" /> </form>   </body> </html>