每年底,应将应交增值税的余额结转到未交增值税,以避免结转应交增值税的下级科目余额如果是留抵税额借:应交税费-未交增值税 贷:应交税费-应交增值税(转出多交增值税)如果是应交税额借:应交税费-应交增值税(转出未交增值税) 贷:应交税费-未交增值税