龙税税问我答 | 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？
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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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