A.當(dāng)期期末留抵稅額≤當(dāng)期免抵退稅額時(shí),當(dāng)期應(yīng)退稅額=當(dāng)期期末留抵稅額
B.當(dāng)期期末留抵稅額≤當(dāng)期免抵退稅額時(shí),當(dāng)期免抵稅額=當(dāng)期免抵退稅額-當(dāng)期應(yīng)退稅額
C.當(dāng)期期末留抵稅額>當(dāng)期免抵退稅額時(shí),當(dāng)期應(yīng)退稅額=當(dāng)期免抵退稅額
D.當(dāng)期期末留抵稅額>當(dāng)期免抵退稅額時(shí),當(dāng)期應(yīng)退稅額=當(dāng)期期末留抵稅額