月末销项大于进项的分录 1、借:应交税费—应交增值税—销项税贷:应交税费—应交增值税—进项税应交税费—应交增值税—转出未交增值税 2、借:应交税费—应交增值税—转出未交增值税贷:应交税费—未交增值税如进项大于销项,如何作分录?谢谢!