一般纳税人月底增值税怎么账务处理

作者:理财　来源:银饰　浏览:　【大 中 小】　发布时间:2025-06-18 08:03:44 评论数:


如果是销项税额大于进项税额，结转的分录是，

借：应交税费—应交增值税（销项税额），

贷：应交税费—应交增值税（进项税额），

应交税费—应交增值税（转出未交增值税）。同时，

借：应交税费—应交增值税（转出未交增值税），

贷：应交税费—未交增值税。

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