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您好，具體計(jì)算方法：三步法 第一步：計(jì)算正常應(yīng)納稅額A “正?！睉?yīng)納稅額A＝當(dāng)期銷項(xiàng)稅額－當(dāng)期進(jìn)項(xiàng)稅額 第二步：計(jì)算當(dāng)期可抵減加計(jì)抵減額B ①當(dāng)期計(jì)提加計(jì)抵減額＝當(dāng)期可抵扣進(jìn)項(xiàng)稅額×5%或10％ ②當(dāng)期調(diào)減加計(jì)抵減額＝進(jìn)項(xiàng)轉(zhuǎn)出×5%或10％ ③當(dāng)期可抵減加計(jì)抵減額B＝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 申報(bào)在附表四加計(jì)抵減情況表里本期發(fā)生額=本期進(jìn)項(xiàng)稅額*10%