目前很多企业对《应交增值税明细表》理解不统一,填表也是五花八门。现就我个人的理解粗浅的谈一谈。该明细表期初未抵扣数是指应交税金——应交增值税科目的期初未抵扣数,确切的说是该科目的年初借方余额。不要与待摊费用中的期初未抵扣数混为一谈。该明细表的填列分为两部分:一、应交增值税部分;二、未交增值税部分。根据财会字(95)22号文规定,增值税的核 At present, many companies do not understand the “detailed list of VAT payables”, and the forms are also varied. Now on my personal understanding of shallow talk. The beginning of the schedule does not deductible refers to the amount of tax payable - the amount of VAT payable beginning of the beginning of the non-deductible number, specifically the subject debit balance at the beginning of the year. Do not confuse with the beginning of non-deductible expenses in deferred expenses. The details of the list is divided into two parts: First, part of the VAT payable; Second, the VAT part not paid. According to the accounting word (95) No. 22 document, the value added tax nuclear