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【单选题】
甲企业与乙企业均为增值税一般纳税人,2019年8月甲企业从乙企业购入一批生产用原材料,取得增值税专用发票,因资金紧张无法按期付款,经与乙企业协商达成协议,甲企业用自产的一批钢材抵顶货款并开具增值税专用发票,乙企业将该批钢材用于职工食堂建造,则下列关于此项业务的税务处理中,表述正确的是( )。
A.
甲企业从乙企业购入生产用原材料的进项税额可以抵扣
B.
乙企业从甲企业取得钢材的进项税额可以抵扣
C.
甲企业用于抵债的钢材不属于视同销售行为，不征收增值税
D.
甲、乙双方作购销处理，分别计算销项税额并均可抵扣进项税额
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