补交的增值税和处罚金怎么做账务处理？-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	补交的增值税和处罚金怎么做账务处理？
释义	补交的增值税和处罚金怎么做账务处理？补交的增值税和处罚金怎么做账务处理1、计算应补缴增值税时借：以前年度损益调整贷：应交税金-应交增值税(增值税检查调整)借：应交税金-应交增值税(增值税检查调整)贷：应交税金-未交增值税2、实际补缴增值税时借：应交税金-未交增值税贷：银行存款缴纳的滞纳金借：营业外支出贷：银行存款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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