企业班车费用的税前列支,增值税的抵扣等问题在实务中有很大的争议。本文结合《企业会计准则》、《增值税暂行条例》、《企业所得税暂行条例》等法规规定,讨论三个问题:1、班车产生的费用在企业所得税税前列支时,是作为产品成本或期间费用列支还是按福利费列支?2、企业自己购置车辆用于接送职工上下班的班车能否抵扣进项税?班车耗用的燃料费支出可否抵扣进项税?营改增后,企业向客运公司租赁车辆和客运服务取得的增值税专业发票是否能抵扣进项税?3、有些企业对不乘班车的职工每月发给一定金额的交通补贴,这些交通补贴是作为职工福利费列支还是作为企业的管理费用列支? Businesses such as tax expenses before the tax branch, VAT deduction and other issues in practice there is a lot of controversy. This article discusses three issues in conjunction with the regulations of the Accounting Standards for Business Enterprises, the Provisional Regulations on Value Added Tax and the Provisional Regulations on Enterprise Income Tax. 1. The expenses incurred by the shuttle bus are pre-paid by the enterprise income tax and are calculated as the product cost or During the expenses listed in the list of expenses or welfare? 2, the company purchased vehicles for their own bus transfer to and from the work of the bus can deductible input tax? Expenditure of fuel consumed by the shuttle can deductible input tax? 3, some companies do not take the shuttle bus workers a monthly payment of a certain amount of transport subsidies, these transport subsidies are as employee benefits and benefits Lined or as an enterprise management fees listed?