你好：進(jìn)項(xiàng)稅額加計(jì)扣除的會(huì)計(jì)分錄如何處理 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)/原材料等科目 應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額) 應(yīng)交稅費(fèi)-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:生產(chǎn)成本、管理費(fèi)用等 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)稅額轉(zhuǎn)出) 應(yīng)交稅費(fèi)-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)交稅費(fèi)-應(yīng)交增值稅(進(jìn)項(xiàng)加計(jì)抵減額) 貸:應(yīng)交稅費(fèi)-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 借:主營(yíng)業(yè)務(wù)成本 貸:應(yīng)交稅費(fèi)-應(yīng)交增值稅(待抵減進(jìn)項(xiàng)加計(jì)額) 進(jìn)項(xiàng)稅加計(jì)扣除會(huì)計(jì)分錄 當(dāng)期計(jì)提加計(jì)抵減額=當(dāng)期可抵扣進(jìn)項(xiàng)稅額×9%;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; 借：應(yīng)交稅費(fèi)—應(yīng)交增值稅(進(jìn)項(xiàng)稅額加計(jì)抵減額) 貸：其他收益—其他