His good salary __ him to live in a lovely country house.

A．lets

B．enables

C．persuades

D．makes

甲厂用自产锅炉换取乙厂的钢材作为生产材料，双方互开了增值税专用发票，则下列说法正确的有（）。

A.甲厂应计算销项税

B.甲厂应抵扣进项税

C.乙厂应计算销项税

D.乙厂应抵扣进项税