增值税是我国税收征收管理的一项重要税种,一般生产经营企业增值税的核算也是其日常会计核算中的重中之重。企业在“应交税费”科目下设“应交增值税”明细科目,其借方发生额反映企业购进货物或接受应税劳务支付的进项税额、实际已交纳的增值税等;贷方发生额反映销售货物或提供应税劳 Value-added tax (VAT) is an important tax for the management of tax collection in our country. The value-added tax accounting of general production and operation enterprises is also the most important part in its daily accounting. The enterprise shall set up a detailed account of “value-added tax payable” under the “tax payable” account. The amount of its debit shall reflect the input tax paid by enterprises for purchasing goods or receiving taxable services, the actual value-added tax paid, etc. ; The amount of credit reflects sales of goods or provide taxable services