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【单选题】
某公司为增值税一般纳税人,在生产经营过程中发生的如下进项税额,其中( )可以按规定从销项税额中进行抵扣 。
A.
购进原材料,但未按规定取得增值税扣税凭证
B.
购进原材料而取得承运部门开具的增值税专用发票
C.
从农户直接购买其自产农产品计算的进项税额
D.
接受铁路运输服务并取得增值税专用发票
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