【問題1】適用集成電路、工業(yè)母機(jī),、先進(jìn)制造業(yè)企業(yè)增值稅加計(jì)抵減政策（以下簡稱三項(xiàng)加計(jì)抵減政策）的企業(yè)既有一般計(jì)稅方法的銷售額,，43號(hào)公告等文件僅明確不能疊加適用多項(xiàng)加計(jì)抵減政策，43號(hào)公告中僅明確不能疊加適用多項(xiàng)加計(jì)抵減政策，【問題7】納稅人適用免稅政策,、簡易計(jì)稅政策對(duì)應(yīng)的進(jìn)項(xiàng)稅額,，”納稅人適用免稅政策、簡易計(jì)稅政策對(duì)應(yīng)的進(jìn)項(xiàng)稅額,，在抵扣時(shí)應(yīng)按照抵扣的進(jìn)項(xiàng)稅額計(jì)提加計(jì)抵減額,，【問題9】43號(hào)公告等文件明確,加計(jì)抵減企業(yè)兼營出口貨物勞務(wù)、發(fā)生跨境應(yīng)稅行為且無法劃分不得計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額,，按照以下公式計(jì)算：不得計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額＝當(dāng)期無法劃分的全部進(jìn)項(xiàng)稅額×當(dāng)期出口貨物勞務(wù)和發(fā)生跨境應(yīng)稅行為的銷售額÷當(dāng)期全部銷售額,，12月申報(bào)時(shí)能否按照1-11月合計(jì)銷售額計(jì)算不得計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額，應(yīng)按當(dāng)月銷售額比例計(jì)算不得計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額,，【問題10】43號(hào)公告等文件明確加計(jì)抵減企業(yè)兼營出口貨物勞務(wù),、發(fā)生跨境應(yīng)稅行為且無法劃分不得計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額，按照以下公式計(jì)算：不得計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額＝當(dāng)期無法劃分的全部進(jìn)項(xiàng)稅額×當(dāng)期出口貨物勞務(wù)和發(fā)生跨境應(yīng)稅行為的銷售額÷當(dāng)期全部銷售額,，如果納稅人2023年已計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額在2024年發(fā)生進(jìn)項(xiàng)稅額轉(zhuǎn)出,，答：納稅人由于不符合條件不再享受三項(xiàng)加計(jì)抵減政策，已計(jì)提加計(jì)抵減額的進(jìn)項(xiàng)稅額發(fā)生進(jìn)項(xiàng)稅額轉(zhuǎn)出時(shí),。