二、先進(jìn)制造業(yè)企業(yè)按照當(dāng)期可抵扣進(jìn)項稅額的5%計提當(dāng)期加計抵減額。按照現(xiàn)行規(guī)定不得從銷項稅額中抵扣的進(jìn)項稅額，不得計提加計抵減額；已計提加計抵減額的進(jìn)項稅額，按規(guī)定作進(jìn)項稅額轉(zhuǎn)出的，應(yīng)在進(jìn)項稅額轉(zhuǎn)出當(dāng)期，相應(yīng)調(diào)減加計抵減額。這句話是什么意思