补提以前年度（销项）增值税怎么做会计分录？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	补提以前年度（销项）增值税怎么做会计分录？
释义	补提以前年度（销项）增值税怎么做会计分录？（1）如果上年已做含税收入，则调整以年度损益借：调整以年度损益贷：应交税费——应交增值税（销项税额）借：利润分配——未分配利润贷：调整以年度损益（2）如果上年已做不含税收入，则借：利润分配——未分配利润贷：应交税费——应交增值税（销项税额）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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