龙税税问我答|企业A属于三项加计抵减政策纳税人，重组后分立为企业A和企业B，企业A结余的加计抵减额能否结转或部分结转至企业B抵减
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问：企业A属于三项加计抵减政策纳税人，重组后分立为企业A和企业B，请问企业A结余的加计抵减额能否结转或部分结转至企业B抵减？
答：企业A结余的加计抵减额，应由企业A继续抵减，不能结转或部分结转至分立后新成立的企业B抵减。如果企业B符合加计抵减政策规定，应按照本企业可抵扣进项税额自行计提加计抵减额。
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