單項(xiàng)選擇題對(duì)不能準(zhǔn)確劃分不得抵扣的進(jìn)項(xiàng)稅額的，按下列公式計(jì)算不得抵扣的進(jìn)項(xiàng)稅額：不得抵扣的進(jìn)項(xiàng)稅額=當(dāng)月全部進(jìn)項(xiàng)稅額×（）。

A.當(dāng)月免稅、非應(yīng)稅項(xiàng)目銷售額、營(yíng)業(yè)額合計(jì)/（1-當(dāng)月全部銷售額、營(yíng)業(yè)額合計(jì)）
B.1-（當(dāng)月免稅、非應(yīng)稅項(xiàng)目銷售額、營(yíng)業(yè)額合計(jì)/當(dāng)月全部銷售額、營(yíng)業(yè)額合計(jì)）
C.當(dāng)月免稅、非應(yīng)稅項(xiàng)目銷售額、營(yíng)業(yè)額合計(jì)/當(dāng)月全部銷售額、營(yíng)業(yè)額合計(jì)
D.當(dāng)月應(yīng)稅、項(xiàng)目銷售額、營(yíng)業(yè)額合計(jì)/當(dāng)月全部銷售額、營(yíng)業(yè)額合計(jì)


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