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　　一、計(jì)提加計(jì)抵減額

　　當(dāng)期計(jì)提加計(jì)抵減額=當(dāng)期可抵扣進(jìn)項(xiàng)稅額×加計(jì)抵減比例

　　二、計(jì)算當(dāng)期可抵減加計(jì)抵減額

　　當(dāng)期可抵減加計(jì)抵減額=上期末加計(jì)抵減額余額+當(dāng)期計(jì)提加計(jì)抵減額-當(dāng)期調(diào)減加計(jì)抵減額。

　　三、區(qū)分以下情形加計(jì)抵減

　　1.抵減前的應(yīng)納稅額=0

　　當(dāng)期可抵減加計(jì)抵減額全部結(jié)轉(zhuǎn)下期抵減

　　2.抵減前的應(yīng)納稅額>0且>當(dāng)期可抵減加計(jì)抵減額

　　當(dāng)期可抵減加計(jì)抵減額全額從抵減前的應(yīng)納稅額中抵減;

　　3.抵減前的應(yīng)納稅額>0且≤當(dāng)期可抵減加計(jì)抵減額

　　以當(dāng)期可抵減加計(jì)抵減額抵減應(yīng)納稅額至零。未抵減完的當(dāng)期可抵減加計(jì)抵減額，結(jié)轉(zhuǎn)下期繼續(xù)抵減。

　　注意:以下三種情形不得加計(jì)抵減

　　1.按照現(xiàn)行規(guī)定不得從銷項(xiàng)稅額中抵扣的進(jìn)項(xiàng)稅額,不得計(jì)提加計(jì)抵減額;已計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額,按規(guī)定作進(jìn)項(xiàng)稅額轉(zhuǎn)出的,應(yīng)在進(jìn)項(xiàng)稅額轉(zhuǎn)出當(dāng)期，相應(yīng)調(diào)減加計(jì)抵減額。

　　2.納稅人兼營(yíng)出口貨物勞務(wù)、發(fā)生跨境應(yīng)稅行為且無法劃分不得計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額，按照以下公式計(jì)算:

　　不得計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額=當(dāng)期無法劃分的全部進(jìn)項(xiàng)稅額*當(dāng)期出口貨物勞務(wù)和發(fā)生跨境應(yīng)稅行為的銷售額/當(dāng)期全部銷售額

　　3.集成電路企業(yè)外購(gòu)芯片對(duì)應(yīng)的進(jìn)項(xiàng)稅額,不得計(jì)提加計(jì)抵減額。