谈保持“应交增值税”科目的“应交”客观属性

• 作 者: 吴明烨
• 出 处: 广西会计
• 发表日期: 1997年06期
• 关键词: 应交增值税 进项税额 应付帐款 期末余额 增值税额 应交税金 销项税额 应税劳务 借方余额 客观属性

财政部1995年财会[1995]22号关于对增值税会计处理有关问题补充规定；企业应在“应交税金”科目下设置”未交增值税”明细科目，核算一般纳税企业月终时转入的应交未交增值税额或转入多交的增值税额。并在“应交税金—应交增值税”科目下相应增设”转出未交增值税”及“转出多?

Ministry of Finance 1995 Finance and Economics [1995] No. 22 on Supplementary Provisions on Issues Concerning Value Added Tax Accounting; Enterprises Should Set Up “Unpaid Value-added Tax” Details Under “Taxes Payable” Subject, Calculated at the End of Month of General Tax-paying Enterprises The amount of VAT that was due was not paid or transferred to VAT. And under the “Taxes payable - VAT payable” subject, add “transferring unpaid value-added tax” and “transfer more?”