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问题	开发票时缴纳的营业税如何做会计分录?摘要怎么写?？
释义	开发票时缴纳的营业税如何做会计分录?摘要怎么写?？开发票时缴纳的营业税如何做会计分录?摘要怎么写?一、开发票时缴纳的营业税，做会计分录为：1、计提营业税借：营业税金及附加贷：应交税费-应交营业税2、缴纳营业税借：应交税费-应交营业税贷：银行存款二、摘要分别写：计提XX营业税；缴纳XX营业税。这样解释大家理解吗？该内容由赵军律师和律说律答共创回答
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