现行会计制度规定增值税的核算是通过“应交税金——应交增值税”、“应交税金——未交增值税”两个明细科目进行的。“应交税金——应交增值税”科目的借方除设置了“进项税额”、“减免税款”、“出口抵减内销产品应纳税额”等专栏外,还设置了“已交税金”、“转出未交增值税”专栏。“已交税金”专栏,记录企业当月上交的本月增值税额;“转出未交增值税”专栏,记录企 The current accounting system stipulates that the calculation of value-added tax is carried out through two detailed accounts: “Taxes payable - VAT payable” and “Taxes payable - Unpaid VAT.” “Taxes payable -- Debits payable for VAT ” except for columns such as “Input tax amount ”, “Reduction tax exemption ”, “Export credit for domestic products ”, etc., Also set the “Taxes paid” and “Transfer out of VAT payables” columns. “Taxes paid ” column, record the amount of VAT paid by the company for the month; “Transfer out of unpaid VAT ” column, record company