增值税是对货物或劳务的增值部分征收的一种流转税。增值税的进项税额在“应交税金——应交增值税”二级科目下“进项税额”专栏核算。本文对增值税进项税额的会计核算加以简单介绍。 Value-added tax (VAT) is a type of turnover tax levied on the value-added part of goods or services. VAT input tax in the “tax payable - VAT should be paid,” two subjects “input tax ” column accounting. This article on the value added tax accounting for a simple introduction.