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進(jìn)項(xiàng)稅轉(zhuǎn)出是在應(yīng)交稅金-應(yīng)交增值稅明細(xì)科目下設(shè)置的一-個(gè) 進(jìn)項(xiàng)稅轉(zhuǎn)出專欄,其發(fā)生額在貸方,作為:進(jìn)項(xiàng)稅額專欄的備抵,而不是轉(zhuǎn)到了未交增值稅里面了.月末余額應(yīng)該為零,轉(zhuǎn)到已交稅金科目.應(yīng)交稅金-應(yīng)交增值稅明細(xì)科目下設(shè)置多個(gè)專欄,包括:進(jìn)項(xiàng)稅額、已交稅金、轉(zhuǎn)出未交增值稅、減免稅款、銷項(xiàng)稅額、出口退稅、進(jìn)進(jìn)項(xiàng)稅轉(zhuǎn)出、出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額、轉(zhuǎn)出多交增值稅等9個(gè)專欄.月末,只是根據(jù)計(jì)算結(jié)果,將本月應(yīng)交未交的增值稅通過轉(zhuǎn)出未交增值稅專欄轉(zhuǎn)入應(yīng)交稅金未交增值稅明細(xì)科目的貸方:或?qū)⒈驹露嘟坏脑鲋刀愅ㄟ^轉(zhuǎn)出多交增值稅專欄轉(zhuǎn)入應(yīng)交稅金-未交增值稅明細(xì)科目的借方.你看,這個(gè)過程并不涉及進(jìn)項(xiàng)稅轉(zhuǎn)出專欄的結(jié)轉(zhuǎn),如果沒有留底稅額的話,結(jié)轉(zhuǎn)后, 應(yīng)交稅金-應(yīng)交增值稅明細(xì)科目的月末余額應(yīng)為0 ;如果有留底稅額,應(yīng)交稅金-應(yīng)交增值稅明細(xì)科目的月末余額應(yīng)為留底稅額.