龙税税问我答 | 适用三项加计抵减政策的企业，能否申请享受留抵退税？
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问：适用三项加计抵减政策的企业，能否申请享受留抵退税？
答：加计抵减额是根据可抵扣进项税额的一定比例计算的，用于抵减应纳税额的额度，并不是纳税人的进项税额，不会影响纳税人的留抵税额。符合现行留抵退税政策条件的纳税人，无论是否享受过加计抵减政策，均可申请办理留抵退税。
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