加計(jì)遞減附表四里的本期調(diào)減額是寫進(jìn)項(xiàng)稅轉(zhuǎn)出的金額嗎（進(jìn)項(xiàng)稅轉(zhuǎn)出是當(dāng)月的還是前幾個月的進(jìn)項(xiàng)稅轉(zhuǎn)出）

老師，您好，我公司進(jìn)項(xiàng)稅額可以加計(jì)抵減15%，本期我認(rèn)證進(jìn)項(xiàng)稅額時，有張票是進(jìn)項(xiàng)稅額轉(zhuǎn)出，填加計(jì)抵減本期發(fā)生額時我進(jìn)項(xiàng)減去進(jìn)項(xiàng)稅額轉(zhuǎn)出后乘以15%填到本期發(fā)生額了，這樣填可以嗎

加計(jì)抵減計(jì)算為：當(dāng)期進(jìn)項(xiàng)稅額-當(dāng)期進(jìn)項(xiàng)轉(zhuǎn)出金額的金額乘以加計(jì)抵減比率，如果當(dāng)期進(jìn)項(xiàng)稅額轉(zhuǎn)出有個金額，不過這個金額不是轉(zhuǎn)出的本期的進(jìn)項(xiàng)稅額，是轉(zhuǎn)出之前月份的嘛這個計(jì)算當(dāng)期加計(jì)抵減金額時，這個不用從當(dāng)期金額里面減去的吧

計(jì)算加計(jì)抵減稅額，是按當(dāng)期可抵扣進(jìn)項(xiàng)稅額應(yīng)是扣減該進(jìn)項(xiàng)轉(zhuǎn)出后的金額作為計(jì)稅依據(jù)？

二、先進(jìn)制造業(yè)企業(yè)按照當(dāng)期可抵扣進(jìn)項(xiàng)稅額的5%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。這句話是什么意思