龙税税问我答 | 先进制造业企业A为农产品深加工企业，能否同时享受先进制造业加计抵减政策和农产品加计抵扣政策？
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问：先进制造业企业A为农产品深加工企业，能否同时享受先进制造业加计抵减政策和农产品加计抵扣政策？
答：43号公告规定，先进制造业企业同时符合多项增值税加计抵减政策的，可以择优选择适用，但在同一期间不得叠加适用。43号公告中仅明确不能叠加适用多项加计抵减政策。农产品加计抵扣政策是指企业从事农产品深加工业务，购进用于生产或者委托加工13%税率货物的农产品，可加计一个百分点，按照10%扣除率计算抵扣进项税额，不属于加计抵减政策，纳税人可以同时享受先进制造业加计抵减政策和农产品加计抵扣政策。
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