確認(rèn)增值稅時要通過未繳增值稅科目嗎？

確認(rèn)增值稅時要通過未繳增值稅科目嗎？

按照增值稅會計處理規(guī)定,增值稅一般納稅人應(yīng)當(dāng)在"應(yīng)交稅費"科目下設(shè)置"應(yīng)交增值稅"、"未交增值稅"、"預(yù)交增值稅"、"待抵扣進(jìn)項稅額"、"待認(rèn)證進(jìn)項稅額"、"待轉(zhuǎn)銷項稅額"、"增值稅留抵稅額"、"簡易計稅"、"轉(zhuǎn)讓金融商品應(yīng)交增值稅"、"代扣代交增值稅"等明細(xì)科目.小規(guī)模納稅人只需在"應(yīng)交稅費"科目下設(shè)置"應(yīng)交增值稅"明細(xì)科目."未交增值稅"明細(xì)科目,核算一般納稅人月度終了從"應(yīng)交增值稅"或"預(yù)交增值稅"明細(xì)科目轉(zhuǎn)入當(dāng)月應(yīng)交未交、多交或預(yù)繳的增值稅額,以及當(dāng)月交納以前期間未交的增值稅額.

一般情況下:

未交增值稅=銷項稅-進(jìn)項稅+進(jìn)項稅額轉(zhuǎn)出-上期留抵稅額

"應(yīng)交稅金-應(yīng)交增值稅"賬戶一般按多欄賬簿進(jìn)行登記,分別登記銷項稅、進(jìn)項稅、進(jìn)項稅額轉(zhuǎn)出、轉(zhuǎn)出多交增值稅、轉(zhuǎn)出未交增值稅等三級科目內(nèi)容,"銷項稅-進(jìn)項稅+進(jìn)項稅額轉(zhuǎn)出"累加合計計算的余額(差額)就是當(dāng)期實現(xiàn)增值稅額:

如果為借方余額(差額):

借:應(yīng)交稅費-未交增值稅

貸:應(yīng)交稅費-應(yīng)交增值稅-轉(zhuǎn)出多交增值稅(留抵稅額)

如果為貸方余額(差額),即當(dāng)期實現(xiàn)應(yīng)交納增值稅款:

借:應(yīng)交增值稅-應(yīng)交增值稅-轉(zhuǎn)出未交增值稅

貸:應(yīng)交增值稅-未交增值稅

確認(rèn)當(dāng)期是否需要繳納增值稅,主要通過會計科目"應(yīng)交增值稅"的二級科目"未交增值稅"進(jìn)行歸集核算.