现行《增值税暂行条例》规定,一般纳税企业当月进项税额大于销项税额的余额为企业留抵税额,应在下月继续抵扣,如果下月仍出现留抵税额,应继续结转下期抵扣。这说明了企业期末留抵税额不能抵扣以前月份欠缴的增值税,只能结转下期抵扣、直至抵扣完为止,而欠缴的增值税应尽早足额上缴。 财政部《关于增值税会计处理有关问题补充规定的通知》规定,一般纳税企业增设“未交增值税”二级帐户,核算一般纳税企业月终时转入的应交未交和多交的增值税。但有的一般纳税企业没有按照财政部的“补充规定”设置“未交增值税”二级帐户核算企业欠(多)缴增值税。误认为企业期末留抵税额应冲减欠交的增值税。现举例 The current “Provisional Regulations on Value Added Tax” stipulates that the general taxpayer input tax amount greater than the output tax for the current balance of corporate tax credit, should continue to be deducted next month, if there is still left the amount of tax credit next month, should continue to carry forward the next offset . This shows that enterprises can not offset the amount of the end of the tax credit can not offset the value added tax owed in the previous month, only carry forward the next deduction until the end of the deduction, and the outstanding VAT should be paid in full as soon as possible. The Ministry of Finance, “Circular on Supplementary Provisions on Issues Related to Value Added Tax Accounting” stipulates that in general, taxpayers should set up a second-class account of “unpaid value added tax” and account for the added value of unpaid and overpayments transferred by general taxpaying enterprises at the end of the month tax. However, some general taxpaying enterprises fail to account for the VAT owed by the enterprise due to the “unpaid value-added tax” secondary account in accordance with the Supplementary Provisions of the Ministry of Finance. Mistakenly believe that enterprises should stay offset the amount of tax due owed VAT. Now for example