水運軟件(jian)(jian)，工(gong)程概況中(zhong)有(you)個“子目(mu)(mu)(mu)(mu)多余(yu)進(jin)項(xiang)(xiang)稅處理(li)(li)”，有(you)三個選項(xiang)(xiang)：“按(an)零(ling)并分攤(tan)”、“按(an)零(ling)不分攤(tan)”、“不調(diao)(diao)(diao)整”，舊工(gong)程打開(kai)后(hou)，可以(yi)切換選項(xiang)(xiang)。A.“按(an)零(ling)并分攤(tan)”：新建(jian)工(gong)程暫時(shi)默認(ren)該選項(xiang)(xiang)，軟件(jian)(jian)會默認(ren)按(an)“水運營改(gai)增(zeng)計價(jia)調(diao)(diao)(diao)整辦法(fa)”-“六、水運工(gong)程工(gong)程量清單編制”提到(dao)的，自動(dong)將(jiang)項(xiang)(xiang)目(mu)(mu)(mu)(mu)中(zhong)那些(xie)子目(mu)(mu)(mu)(mu)應納稅額(e)(e)為負的按(an)零(ling)處理(li)(li)，將(jiang)這些(xie)子目(mu)(mu)(mu)(mu)未能抵扣的進(jin)項(xiang)(xiang)稅分攤(tan)到(dao)工(gong)程內其(qi)他(ta)應納稅額(e)(e)為正的子目(mu)(mu)(mu)(mu)上(shang)進(jin)行抵扣。由(you)于分攤(tan)是動(dong)態的，會導致被(bei)分攤(tan)子目(mu)(mu)(mu)(mu)單價(jia)與其(qi)他(ta)子目(mu)(mu)(mu)(mu)數量、單價(jia)等相關(guan)，實際使用(yong)中(zhong)可能會有(you)所不便，所以(yi)增(zeng)加了其(qi)他(ta)兩個選項(xiang)(xiang)；B.“按(an)零(ling)不分攤(tan)”:軟件(jian)(jian)會自動(dong)將(jiang)項(xiang)(xiang)目(mu)(mu)(mu)(mu)中(zhong)那些(xie)子目(mu)(mu)(mu)(mu)應納稅額(e)(e)為負的按(an)零(ling)處理(li)(li)，多余(yu)進(jin)項(xiang)(xiang)不進(jin)行分攤(tan)；C.“不調(diao)(diao)(diao)整”：不進(jin)行調(diao)(diao)(diao)整。各定額(e)(e)子目(mu)(mu)(mu)(mu)的“定額(e)(e)費用(yong)表”中(zhong)可以(yi)看到(dao)應納稅額(e)(e)的調(diao)(diao)(diao)整。