应交增值税明细账户的几个特点吴树远“应交增值税”是为实行增值税企业设置的明细会计科目。此科目的设置，方便了征管，但由于此科目栏次多、内容复杂，有特定的意义和特定的登记要求，因此需要认真研究这一科目的一些特点，正确使用这个会计科目，以避免出现核算上技术... Several characteristics of the detailed account of VAT payable Wu Shuyuan “VAT payable” is a detailed account for the implementation of value-added tax enterprises. This subject is convenient for collection and management. However, due to the large number of columns, complicated content, specific meaning and specific registration requirements, some characteristics of this subject need to be carefully studied. The proper use of this accounting subject to avoid occurrence Accounting technology ...