单选题:下列项目中,不允许计算进项税额进行抵扣的是(  )。

题目内容:
下列项目中,不允许计算进项税额进行抵扣的是(  )。 A.由自开票纳税人开具的货物运输业发票中的运费
B.由自开票纳税人开具的货物运输业发票中的保险费
C.由代开票纳税人开具的货物运输业发票中的运费
D.由代开票纳税人开具的货物运输业发票中的建设基金
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