即问即答 | 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（十）
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即问即答
问：按照现行规定不得从销项税额中抵扣的进项税额，是否可以计提加计抵减额？
答：不可以。只有当期可抵扣进项税额才能计提加计抵减额。
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来源：国家税务总局陕西省税务局
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