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转出未交增值税余额在贷方怎么办
更新时间： 2020-10-31 00:00:00  

月份终了，企业应将当月发生的应交未交增值税额自"应交税费--应交增值税"科目转入"未交增值税"明细科目，借记"应交税费--应交增值税（转出未交增值税）"科目，贷记"应交税费--未交增值税"科目。应缴税费-应交增值税-转出未交增值税是有借方余额的。借方余额反应本年度应交未交的增值税。月末结账时，当“应交税金——应交增值税”为少交增值税时，应将少交的增值税转入该科目的贷方，反映企业未交的增值税。"转出未交增值税"专栏，记录一般纳税企业月终转出应交未交的增值税。

关键词： 增值税 余额 贷方 怎么办

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