某一般纳税人企业接受作为资本投入的原材料一批，其进项税额不能计入实收资本。（）

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26178' and id < 2193605 and id<>'2193605' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26178' and id > 2193605 and id<>'2193605' order by id asc limit 5