檢視未交增值税的原始碼

[[File:未交增值税.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E6%9C%AA%E4%BA%A4%E5%A2%9E%E5%80%BC%E7%A8%8E&step_word=&hs=0&pn=5&spn=0&di=66110&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=1110348567%2C2995726980&os=1251423928%2C3337102544&simid=63682868%2C772180039&adpicid=0&lpn=0&ln=936&fr=&fmq=1618893436465_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=0&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Fupload.acc5.com%2F1517981955.png%26refer%3Dhttp%3A%2F%2Fupload.acc5.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1621485445%26t%3D9fd34a360edaa5c3767cd30c9d3c48f3&fromurl=ippr_z2C%24qAzdH3FAzdH3Fooo_z%26e3Bwvvc_z%26e3Bv54AzdH3Fgjof-fito7AzdH3F1jpwts_d0ad8_z%26e3Bip4s&gsm=6&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://www.acc5.com/news-shiwu/detail_27021.html 来自会计学堂]]]
'''未交增值税'''是“ 应交税费”的二级明细科目，该科目专门用来核算未缴或多缴增值税的，平时无发生额，月末结账时，当“应交税金——应交增值税”为贷方余额时，为应缴增值税，应将其贷方余额转入该科目的贷方，反映企业未缴的增值税；当“应交税费——应交增值税”为多交增值税时，应将其多缴的增值税转入该科目的借方，反映企业多缴的增值税。<ref>[http://www.canet.com.cn/kemu/602624.html “未交增值税”明细科目]中国会计网</ref>