增值税应交税金的会计处理新的增值税会计处理规定，在“应交税金”科目下设“未交增值税”明细科目，核算一般纳税人月终转入的应交未交增值税额，转入多交的增值税额也在本明细科目核算。在“应交税金———应交增值税”科目下增设“转出未交增值税”和“转出多交增值税... Value added tax payable tax accounting new VAT accounting regulations, “tax payable” under the “unpaid value-added tax” subjects, accounting for the general taxpayer to be transferred to the end of the amount of VAT, The amount of VAT transferred to more pay is also accounted for in this detail subjects. In the “Tax payable --- VAT should be subject” additional “transfer out of VAT” and "turn out more VAT.