《企业会计制度》(以下简称《制度》)对增值税的核算规定为:在“应交税金”科目下设置“应交增值税”和“未交增值税”两个明细科目,同时在“应交增值税”明细账内设置“进项税额”、“已交税金”、“转出未交增值税”、“减免税款”、“销项税额”、“出口退税”、“进项税额 The Accounting Regulations for Business Accounting (hereinafter referred to as the “System”) stipulates that the value-added tax shall be calculated according to the following two subjects: “VAT payable” and “VAT not yet paid” under the category of “tax payable” Tax payable “,” tax paid “,” transfer of VAT not paid “,” tax relief “,” output tax “,” export tax rebate “,” input tax amount "