集成电路、工业母机、先进制造业企业增值税加计抵减政策即问即答（三）
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即问即答
问：享受三项加计抵减政策的纳税人，注销时结余的加计抵减额如何处理？
答：纳税人注销，结余的加计抵减额停止抵减。
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编辑：杨梦雪
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