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1、計(jì)算當(dāng)期可抵扣進(jìn)項(xiàng)加計(jì)抵減額 (1)發(fā)生當(dāng)期依據(jù)可抵扣進(jìn)項(xiàng)計(jì)提可加計(jì)抵減額 借:固定資產(chǎn)、原材料、費(fèi)用等科目 應(yīng)交稅金—應(yīng)交增值稅—進(jìn)項(xiàng)稅金 應(yīng)交稅金—應(yīng)交增值稅—待抵減進(jìn)項(xiàng)加計(jì)額 貸:銀行存款 (2)當(dāng)期發(fā)生不可抵減進(jìn)項(xiàng)稅額期末轉(zhuǎn)出進(jìn)項(xiàng) 借:成本、費(fèi)用科目 貸:應(yīng)交稅金—應(yīng)交增值稅—進(jìn)項(xiàng)稅金轉(zhuǎn)出 應(yīng)交稅金—應(yīng)交增值稅—待抵減進(jìn)項(xiàng)加計(jì)額 2、當(dāng)期進(jìn)項(xiàng)加計(jì)額抵減應(yīng)納稅額時(shí) 借:應(yīng)交稅金—應(yīng)交增值稅—進(jìn)項(xiàng)加計(jì)抵減額 貸:應(yīng)交稅金—應(yīng)交增值稅—待抵減進(jìn)項(xiàng)加計(jì)額 3、優(yōu)惠到期如還有進(jìn)項(xiàng)加計(jì)額抵減額結(jié)余的 貸:應(yīng)交稅金—應(yīng)交增值稅—待遞減進(jìn)項(xiàng)加計(jì)額 借:主營(yíng)業(yè)務(wù)成本