去年底,财政部财会[1995]22号文,对增值税会计处理有关问题作了补充规定,并对“应交增值税明细表”(以下简称“新表”)作了相应调整。由于文件阐述比较简单,新表运行几个月来,不少企业对各项目的填报口径和项目之间的勾稽关系混淆不清,不仅造成数字混乱,汇总失真,而且会直接影响增值税的缴纳。为此, At the end of last year, Article 22 of the Ministry of Finance and Accounting [1995] supplemented the related issues of VAT accounting and made a corresponding statement on the “VAT payables” (hereinafter referred to as “new tables”). Adjustment. Because the document is relatively simple to describe, the new table has been operating for several months. Many companies confuse the relationship between the caliber of the project and the project. This not only causes digital confusion and distortion, but also directly affects the payment of VAT. . to this end,