EPISODE · Mar 26, 2026 · 5 MIN
48、利息能否抵扣进项?要分情况而定
from 财税一点通
在本期节目中,我们探讨了企业在利息支出方面的增值税抵扣规则。首先,向贷款方支付的利息和相关费用通常不能抵扣,而向第三方支付的服务费则可以抵扣。其次,延期付款利息在特定条件下也能抵扣,关键在于发票的合规性。我们强调了不同支付对象和费用性质对抵扣规则的影响,提醒财务人员在操作中要特别注意发票的真实有效性,以避免税务风险……
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48、利息能否抵扣进项?要分情况而定
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How long is this episode of 财税一点通?
This episode is 5 minutes long.
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This episode was published on March 26, 2026.
What is this episode about?
在本期节目中,我们探讨了企业在利息支出方面的增值税抵扣规则。首先,向贷款方支付的利息和相关费用通常不能抵扣,而向第三方支付的服务费则可以抵扣。其次,延期付款利息在特定条件下也能抵扣,关键在于发票的合规性。我们强调了不同支付对象和费用性质对抵扣规则的影响,提醒财务人员在操作中要特别注意发票的真实有效性,以避免税务风险……
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