增值税月末必须结转吗-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	增值税月末必须结转吗
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？
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