为分别反映增值税一般纳税企业欠交增值税税款和待抵扣增值税情况,确保企业及时足额上交增值税,根据有关制度的规定,企业应在“应交税金——应交增值税”科目下设置“转出未交增值税”和“转出多交增值税”专栏;同时,在“应交税金”科目下设置“未交增值税”明细科目,核算企业月终时转入的当月应交未交或多交的增值税。这一规定虽然有利于准确核算和反映企业欠交增值税和待抵扣增值税情况,但在实际操作中,也存在不 In order to reflect the case that value-added tax generally owes VAT and the value-added tax to be deductible to the general tax-paying enterprise, it shall be ensured that the enterprise submits the VAT in full and in time. According to the relevant regulations, the enterprise shall pay the tax Value-added tax “subject set ” out of not pay value-added tax “and ” out of multi-value-added tax “column; the same time, ”Details of the subjects, accounting business into the month end of the month should pay more or pay VAT. Although this provision is conducive to accurate accounting and reflects the enterprises owed VAT and deductible value added tax situation, but in practice, there are not