當期計提加計抵減額=當期可抵扣進項稅額x10%= 20x10%=2(萬元);當期可抵減加計抵減額=上期末加計抵減額余額+當期計提加計抵減額-當期調減加計抵減額=8+2= 10(萬元);抵減前應納稅額= 70-20=50(萬元);抵減后實際應納稅額= 50-10=40(萬元)。BE正確