A.納稅人購進(jìn)用于生產(chǎn)銷售或委托加工13%稅率貨物的農(nóng)產(chǎn)品按照10%的扣除率計(jì)算進(jìn)項(xiàng)稅額
B.納稅人購進(jìn)用于生產(chǎn)銷售或委托加工9%稅率貨物的農(nóng)產(chǎn)品按照9%的扣除率計(jì)算進(jìn)項(xiàng)稅額
C.納稅人收購農(nóng)產(chǎn)品,并開具收購發(fā)票的,可以按照規(guī)定計(jì)算抵扣進(jìn)項(xiàng)稅
D.納稅人收購農(nóng)產(chǎn)品,并開具收購發(fā)票的,不可以抵扣進(jìn)項(xiàng)稅