问:采用“定率征收、年终结算”方法计算交纳增值税的企业,其应交纳的增值税怎样进行会计处理? 答:增值税的“定率征收、年终结算”的方法,是指纳税人先按照税务机关核定的应税产品增值率,逐期计算纳税,年度终了进行结算,多退少补。月份终了,企业按规定的定率计算出应交纳的增 Q: How to carry out accounting treatment of enterprises that pay VAT by calculating the method of “collection of fixed rate and year-end settlement”? A: The method of “fixed rate collection and year-end settlement” of value added tax Taxpayers should first pay taxes on a periodic basis according to the rate of increase of taxable products approved by the tax authorities and settle the accounts at the end of the year. At the end of the month, the enterprise calculates the increase to be paid according to the stipulated rate