对于增值税进项税额转出中补交的税费和滞纳金，怎么进行账务处理？？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	对于增值税进项税额转出中补交的税费和滞纳金，怎么进行账务处理？？
释义	对于增值税进项税额转出中补交的税费和滞纳金，怎么进行账务处理？？借：管理费用贷；应交税费-应交增值税（进项税额转出）解缴时借；应交税费-应交增值税（已交增值税）营业外支出-滞纳金贷；银行存款这样解释大家理解吗？该内容由杨振军律师和律说律答共创回答
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