已經抵(di)(di)扣的發(fa)票進(jin)(jin)項(xiang)(xiang)稅(shui)額(e)轉出(chu)(chu)需(xu)反映在《增(zeng)值稅(shui)及附加稅(shui)費申報表附列資料（二）》（本期(qi)進(jin)(jin)項(xiang)(xiang)稅(shui)額(e)明細(xi)）第(di)13欄(lan)“本期(qi)進(jin)(jin)項(xiang)(xiang)稅(shui)額(e)轉出(chu)(chu)額(e)”，按表中所列公式計算填(tian)寫。同時，第(di)14欄(lan)至23b欄(lan)“二、進(jin)(jin)項(xiang)(xiang)稅(shui)額(e)轉出(chu)(chu)額(e)”各欄(lan)，分別填(tian)列納稅(shui)人已經抵(di)(di)扣但按規定應在本期(qi)轉出(chu)(chu)的進(jin)(jin)項(xiang)(xiang)稅(shui)額(e)明細(xi)情況(kuang)。

其中，一般納稅(shui)(shui)(shui)(shui)人已將專用(yong)(yong)發票用(yong)(yong)于增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)申(shen)報(bao)抵(di)扣(kou)的，對應的《紅(hong)(hong)字發票信(xin)息表》《紅(hong)(hong)字發票信(xin)息確認單》所列增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)額(e)填列在《增(zeng)(zeng)值稅(shui)(shui)(shui)(shui)及附加稅(shui)(shui)(shui)(shui)費申(shen)報(bao)表附列資料（二(er)）》（本期(qi)進(jin)項稅(shui)(shui)(shui)(shui)額(e)明(ming)細）第20欄“紅(hong)(hong)字專用(yong)(yong)發票信(xin)息表注明(ming)的進(jin)項稅(shui)(shui)(shui)(shui)額(e)”。

納稅人購(gou)進(jin)(jin)(jin)(jin)農(nong)(nong)(nong)產品取得(de)農(nong)(nong)(nong)產品收(shou)購(gou)發票(piao)、農(nong)(nong)(nong)產品銷售發票(piao)或3%征收(shou)率的農(nong)(nong)(nong)產品專用(yong)發票(piao)并已按農(nong)(nong)(nong)產品票(piao)面金額(e)的9%申報抵扣農(nong)(nong)(nong)產品進(jin)(jin)(jin)(jin)項(xiang)稅額(e)的，以(yi)及已加(jia)計(ji)扣除的農(nong)(nong)(nong)產品進(jin)(jin)(jin)(jin)項(xiang)稅額(e)，填列(lie)在(zai)《增值稅及附(fu)加(jia)稅費申報表附(fu)列(lie)資料（二）》（本期進(jin)(jin)(jin)(jin)項(xiang)稅額(e)明細(xi)）第(di)23b欄“其他(ta)應(ying)作進(jin)(jin)(jin)(jin)項(xiang)稅額(e)轉出的情(qing)形”。