销项税额（output VAT）是指增值税纳税人销售货物、加工修理修配劳务、服务、无形资产或者不动产，按照销售额和适用税率计算并向购买方收取的增值税税额。属于财务过程中的一个环节。 销项税额分为含税、不含税两种计算方法。
... 营业外支出 Nonbusiness expenditure 销项税额 Substituted money on VAT 一年内到期的长期借款 Long-term loans due within one year ...
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其它一年或一营业周期内到期长期负债 other long-term lia- bilities - c 销项税额 VAT received(or output tax) 暂收款 temporary receipts ..
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... Taxation period 税款所属时刻 VAT on sales 销项税额 Amount paid at current period 本期已交数 ...
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study hard for you my guitar wait for me » 因为你是我的吉他等我努力学习 Output VAT » 销项税额 ..
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第十条 下列项目的进项税额不得从销项税额中抵扣
Article 10 Input tax on following items shall not be credited against the output tax
因当期销项税额小于当期进项税额不足抵扣时，其不足部分可以结转下期继续抵扣。
If the output tax for the period is less than and insufficient to offset against the input tax fort -he period, the excess input tax can be carried forword for set-off in the following periods.
期末，“应交税金——应交增值税(待转销项税额)”科目如有贷方余额，表示尚未收到的销项税额。
The final, "taxes payable VAT (stay - recognition tax)" subjects such as a credit balance, said the output tax has not yet received.
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