笔　　者试从“账户平衡”角度举例分析 　　应交税金—应交增值税业务编制分录的处理。 某企业本月发生销项税84700元,进项税转出24500元,进项税20400元,　(1)全部上交本月增值税(2)只交48000元(3)交90000元。(假定无其它情况发生) 1.本期应交纳的增值税= 本月销项税总额—(本 The author tries to analyze the tax payable from the angle of “account balance” - The handling of the entries of VAT business. A business this month, 84,700 yuan output tax, input tax transferred out of 24,500 yuan, 20400 yuan input tax, (1) all the VAT paid this month (2) only pay 48,000 yuan (3) to pay 90,000 yuan. (Assuming nothing else happens) 1. VAT payable in current period = Total sales tax for the month - (This