提供外籍勞工伙食餐費進項稅額不得扣抵::－2016 台北日本料理推薦 , 台北日本料理吃到飽 , 台北日本料理名店 , 台北日本料理吃到飽推薦 , 台北日本料理推薦2014

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May 6th 2013, 07:58

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udn股市快訊

udn股市快訊：提供台股與財經產業界的即時消息，幫助投資人掌握股市財經最新動態。

May 6th 2013, 07:19

財政部表示，營業人僱用外勞並供應伙食，因辦理員工伙食而購買主、副食、水電、瓦斯等進項稅額，不得扣抵銷項稅額。

財政部說，公司支付這類伙食餐費，不論提供給一般員工或依約聘僱外籍勞工食用，都不可以申報扣抵營業稅的銷項稅額。

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