针对不少会计人员在实际操作中不会运用“应交税金应交增值税”及其各明细科目进行会计核算的现象,通过分析“应交税金未交增值税”和“应交税金应交增值税”及其各明细科目的核算含义,提出了可以通过区分“是否发生当月缴纳当月增值税税金”的情形分别处理的解决办法。 For many accounting personnel in practice will not use “Tax payable should be paid value-added tax ” and its details of the subjects of accounting for the phenomenon, through the analysis “Taxes not paid VAT ” and “ Tax payable should be accrued value-added tax ”and the accounting meaning of its various subjects, put forward by the distinction between“ whether the month to pay the value-added tax and tax month ”situation separately deal with the solution.