《增值税会计处理规定》(财会[2016]22号)要求在“应交税费”科目下设置10个与增值税有关的明细科目,并要求在“应交增值税”明细科目下设置10个专栏,本文拟对“应交税费”相关明细科目之间的承继关系、“应交增值税”内设专栏之间的勾稽关系等具体解析,以期对该规定的顺利执行起到积极的推动作用。 The Regulations on Accounting Treatment of VAT (Cai Kuai [2016] No. 22) require that 10 detailed VAT-related subjects be set under “Taxes payable ” subject and require the details of “VAT payable ” Subject set up under the 10 columns, this article intends to “tax payable ” details of the relationship between inheritance relationship, “VAT should be paid ” set up the relationship between the hook and so on specific analysis, with a view to the The smooth implementation of the regulations play a positive role in promoting.