应交增值税是指一般纳税人和小规模纳税人销售货物或者提供加工、修理修配劳务活动本期应交纳的增值税。本项目按销项税额与进项税额之间的差额填写。应注意的是，如果一般纳税人企业进项税大于销项税，致使应交税金出现负数时，该项一律填零，不填负数。
应交增值税明细表 Value Added Tax Payable Statement ; Value e Added Tax Payable Statement
本年应交增值税 Value Added Taxes Payable ; Value-Added Tax Payable This Year ; Added Value Tax
应交税金-增值税 Tax payable - VAT
企业应交增值税明细表 Enterprise VAT Payable Detail Report
应交土地增值税 Land appreciation tax payable ; Increment tax on land value payable
应交税金--增值税 Taxes Payable VAT
贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。
Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
对应交增值税明细帐和待处理财产损溢明细帐的格式提出了简化处理的建议。
The paper offers a few suggestions on the simplification of the subsidiary ledger of value added tax pay…
在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。
In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.
应用推荐