试题与答案

按照中部地区扩大增值税抵扣范围的规定,下列说法正确的是( )。A.纳税人外购的不动

题型:单项选择题

题目:

按照中部地区扩大增值税抵扣范围的规定,下列说法正确的是( )。

A.纳税人外购的不动产属于抵扣范围

B.不得抵扣的进项税等于固定资产原值乘以适用税率

C.总机构准予抵扣的进项税不得低于当年清缴增值税税额

D.享受增值税即征即退的纳税人,其进项税可以采取退税方式

答案:

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