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【单选题】
增值税一般纳税人当期进项税额大于当期销项税额的税务处理是( )
A.
当期未能抵扣的进项税额可部分结转下期继续抵扣
B.
当期未能抵扣的进项税额可全部结转下期继续抵扣
C.
不得再结转下期抵扣
D.
退还已纳税款
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