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增值税月末一定要结转吗??
释义
增值税月末一定要结转吗??不一定非要月末结转的。在应缴税金科目下设三个专户;一,增值税进项专户。二,增值税销项专户。三,增值税已缴专户。每次记帐你只要把发生额对应地记入以上专户,月末分别结出余额,平常就不需要结转余额。这样解释好理解吗?
该内容由 杨振军律师 和 律说律答 共创回答
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更新时间:2026/1/23 6:14:33