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提供外籍勞工伙食餐費 進項稅額不得扣抵
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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