月末進項稅額結(jié)轉(zhuǎn)的會計分錄怎么算？

進項稅額結(jié)轉(zhuǎn)的會計分錄

1、結(jié)轉(zhuǎn)進項稅額:

借:應(yīng)交稅費-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)

貸:應(yīng)交稅費-應(yīng)交增值稅(進項稅額)

2、結(jié)轉(zhuǎn)應(yīng)繳納增值稅(即進、銷差額):

借:應(yīng)交稅費-應(yīng)交增值稅(轉(zhuǎn)出未交增值稅)

貸:應(yīng)交稅費-未交增值稅

3、實際交納時

借:應(yīng)交稅費-未交增值稅

貸:銀行存款