对增值税会计处理的理解纪宜斌一、增设明细科目和两个专栏后与原会计处理的比较新税制实施后，会计处理规定增值税一般纳税人在“应交税金”科目下设置“应交增值税”二级科目，并在“应交增值税”下又设置了五个专栏；借方的“进项税额”、“已交税金”两个专栏，贷方的... The accounting treatment of value-added tax Ji Yibin First, the addition of details subject and two columns with the original accounting treatment After the implementation of the new tax system, the accounting treatment of VAT generally taxpayers in the “tax payable” subjects set “should be added value Tax ”two subjects, and in the“ VAT should be set ”has set five columns; the debit’s“ input tax ”,“ tax already paid ”two columns, lenders ...