加計(jì)抵減，是指生產(chǎn)、生活性服務(wù)行業(yè)增值稅一般納稅人在當(dāng)期可抵扣進(jìn)項(xiàng)稅額基礎(chǔ)上分別再加計(jì)10%、15%抵減應(yīng)納稅額。

加計(jì)抵減的計(jì)算

納稅人應(yīng)按照當(dāng)期可抵扣進(jìn)項(xiàng)稅額的10%或者15%計(jì)提當(dāng)期加計(jì)抵減額。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。

計(jì)算公式如下：

當(dāng)期計(jì)提加計(jì)抵減額=當(dāng)期可抵扣進(jìn)項(xiàng)稅額×10%（15%）　

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

1、抵減前的應(yīng)納稅額等于零

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)納稅額大于零，且大于當(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)納稅額大于零，且小于或等于當(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。加計(jì)抵減政策執(zhí)行到期后，納稅人不再計(jì)提加計(jì)抵減額，結(jié)余的加計(jì)抵減額停止抵減。

納稅人發(fā)生加計(jì)抵減的，應(yīng)先填報(bào)《增值稅納稅申報(bào)表附列資料（四）》（稅額抵減情況表）——“加計(jì)抵減情況”，申報(bào)系統(tǒng)能根據(jù)加計(jì)抵減情況、抵減前的應(yīng)納稅額自動(dòng)計(jì)算抵減后的應(yīng)納稅額。

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