<?xml version="1.0" encoding="utf-8"?>
<ManualTopic ID="/baanerp/tc/onlinemanual/000448" xml:lang="zh-cn">
	<Header>
		<Title xmlns:HTML="http://www.w3.org/TR/REC-html40">增值税 (VAT) 过帐</Title>
		<Keyword ContextSensitive="No"><Level1>纳税期</Level1>
			<Level2>VAT 过帐</Level2>
		</Keyword>
	</Header>
	<GeneralSection><SectionTitle>VAT 定期申报单</SectionTitle>
		<Paragraph class="Default">如果使用标准过程，提交 VAT 定期申报单时 ERP LN 会创建下列过帐：</Paragraph>
		<TABLE border="1" width="80%" borderstyle="default" space-and-orientation="indented-estimated"><TBODY><TR><TH width="88" rowspan="1" colspan="1">
                                    金额
                                 </TH>
					<TH width="191" rowspan="1" colspan="1">
                                    借方/ 贷方
                                 </TH>
					<TH width="203" rowspan="1" colspan="1">
                                    总帐科目
                                 </TH>
					<TH width="203" rowspan="1" colspan="1">在进程中定义</TH>
				</TR>
				<TR><TD width="88" rowspan="1" colspan="1">应付 VAT</TD>
					<TD width="191" rowspan="1" colspan="1">
                                    借方
                                 </TD>
					<TD width="203" rowspan="1" colspan="1">
						<GUIRef href="/baanerp/tc/domains/ktax#vat" role="option">增值税</GUIRef> 税码的 <GUIRef href="/baanerp/tf/gld/tfgld0171s000#tfgld071.vacs" role="manual">销售税务科目</GUIRef>
					</TD>
					<TD width="203" rowspan="2" colspan="1">
						<GUIRef href="/baanerp/tf/gld/tfgld0171s000" role="session">按税码列出的过帐数据 (tfgld0171s000)</GUIRef> 或 <GUIRef href="/baanerp/tf/gld/tfgld0170s000" role="session">多重税码的过帐数据 (tfgld0170s000)</GUIRef>
					</TD>
				</TR>
				<TR><TD width="88" rowspan="1" colspan="1">应收 VAT</TD>
					<TD width="191" rowspan="1" colspan="1">
                                    贷方
                                 </TD>
					<TD width="203" rowspan="1" colspan="1">
						<GUIRef href="/baanerp/tc/domains/ktax#vat" role="option">增值税</GUIRef> 税码的 <GUIRef href="/baanerp/tf/gld/tfgld0171s000#tfgld071.vacp" role="manual">（期中）采购税务科目</GUIRef>
					</TD>
				</TR>
				<TR><TD width="88" rowspan="1" colspan="1">申报单的净 VAT 额 *</TD>
					<TD width="191" rowspan="1" colspan="1">
                                    贷方
                                 </TD>
					<TD width="203" rowspan="1" colspan="1">纳税申报单主数据的 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.leac" role="manual">期中税付款科目</GUIRef> 或 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.rlac" role="manual">期中税金应收科目</GUIRef>
					</TD>
					<TD width="203" rowspan="1" colspan="1">
						<GUIRef href="/baanerp/tf/gld/tfgld1620m000" role="session">纳税申报单主数据 (tfgld1620m000)</GUIRef>
					</TD>
				</TR>
			</TBODY>
		</TABLE>
		<Paragraph class="Default">* 如果申报单的净 VAT 额小于零， ERP LN 会使用 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.leac" role="manual">期中税付款科目</GUIRef> ，否则 ERP LN 会使用 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.rlac" role="manual">期中税金应收科目</GUIRef> 。</Paragraph>
	</GeneralSection>
	<GeneralSection><SectionTitle>使用税平衡科目</SectionTitle>
		<Paragraph class="Default">如果使用了附加税平衡科目，提交 VAT 定期申报单时 ERP LN 会创建下列过帐：</Paragraph>
		<TABLE border="1" width="80%" borderstyle="default" space-and-orientation="indented-estimated"><TBODY><TR><TH width="88" rowspan="1" colspan="1">
                                    金额
                                 </TH>
					<TH width="191" rowspan="1" colspan="1">
                                    借方/ 贷方
                                 </TH>
					<TH width="203" rowspan="1" colspan="1">
                                    总帐科目
                                 </TH>
					<TH width="203" rowspan="1" colspan="1">在进程中定义</TH>
				</TR>
				<TR><TD width="88" rowspan="1" colspan="1">应付 VAT</TD>
					<TD width="191" rowspan="1" colspan="1">
                                    借方
                                 </TD>
					<TD width="203" rowspan="1" colspan="1">
						<GUIRef href="/baanerp/tc/domains/ktax#vat" role="option">增值税</GUIRef> 税码的 <GUIRef href="/baanerp/tf/gld/tfgld0171s000#tfgld071.vacs" role="manual">销售税务科目</GUIRef>
					</TD>
					<TD width="203" rowspan="2" colspan="1">
						<GUIRef href="/baanerp/tf/gld/tfgld0171s000" role="session">按税码列出的过帐数据 (tfgld0171s000)</GUIRef> 或 <GUIRef href="/baanerp/tf/gld/tfgld0170s000" role="session">多重税码的过帐数据 (tfgld0170s000)</GUIRef>
					</TD>
				</TR>
				<TR><TD width="88" rowspan="1" colspan="1">应收 VAT</TD>
					<TD width="191" rowspan="1" colspan="1">
                                    贷方
                                 </TD>
					<TD width="203" rowspan="1" colspan="1">
						<GUIRef href="/baanerp/tc/domains/ktax#vat" role="option">增值税</GUIRef> 税码的 <GUIRef href="/baanerp/tf/gld/tfgld0171s000#tfgld071.vacp" role="manual">（期中）采购税务科目</GUIRef>
					</TD>
				</TR>
				<TR><TD width="88" rowspan="1" colspan="1">申报单的净 VAT 额</TD>
					<TD width="191" rowspan="1" colspan="1">
                                    贷方
                                 </TD>
					<TD width="203" rowspan="1" colspan="1">纳税申报单主数据的 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.leac" role="manual">期中税付款科目</GUIRef>
					</TD>
					<TD width="203" rowspan="1" colspan="1">
						<GUIRef href="/baanerp/tf/gld/tfgld1620m000" role="session">纳税申报单主数据 (tfgld1620m000)</GUIRef>
					</TD>
				</TR>
			</TBODY>
		</TABLE>
		<Paragraph class="Default">为了平衡税务科目， ERP LN 会创建下列过帐：</Paragraph>
		<TABLE border="1" width="80%" borderstyle="default" space-and-orientation="indented-estimated"><TBODY><TR><TH width="88" rowspan="1" colspan="1">
                                    金额
                                 </TH>
					<TH width="191" rowspan="1" colspan="1">
                                    借方/ 贷方
                                 </TH>
					<TH width="203" rowspan="1" colspan="1">
                                    总帐科目
                                 </TH>
					<TH width="203" rowspan="1" colspan="1">在进程中定义</TH>
				</TR>
				<TR><TD width="88" rowspan="1" colspan="1">申报单的净 VAT 额</TD>
					<TD width="191" rowspan="1" colspan="1">
                                    借方
                                 </TD>
					<TD width="203" rowspan="1" colspan="1">纳税申报单主数据的 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.leac" role="manual">期中税付款科目</GUIRef>
					</TD>
					<TD width="203" rowspan="1" colspan="1">
						<GUIRef href="/baanerp/tf/gld/tfgld1620m000" role="session">纳税申报单主数据 (tfgld1620m000)</GUIRef>
					</TD>
				</TR>
				<TR><TD width="88" rowspan="1" colspan="1">申报单的净 VAT 额 *</TD>
					<TD width="191" rowspan="1" colspan="1">
                                    贷方
                                 </TD>
					<TD width="203" rowspan="1" colspan="1">纳税申报单主数据的 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.leac" role="manual">期中税付款科目</GUIRef> 或 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.rlac" role="manual">期中税金应收科目</GUIRef>
					</TD>
					<TD width="203" rowspan="1" colspan="1">
						<GUIRef href="/baanerp/tf/gld/tfgld1620m000" role="session">纳税申报单主数据 (tfgld1620m000)</GUIRef>
					</TD>
				</TR>
			</TBODY>
		</TABLE>
		<Paragraph class="Default">* 如果申报单的净 VAT 额小于零， ERP LN 会使用 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.leac" role="manual">期中税付款科目</GUIRef> ，否则 ERP LN 会使用 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.rlac" role="manual">期中税金应收科目</GUIRef> 。</Paragraph>
	</GeneralSection>
	<GeneralSection><SectionTitle>VAT 定期付款</SectionTitle>
		<Paragraph class="Default">如果处理 VAT 纳税申报单的付款， ERP LN 会创建以下过帐：</Paragraph>
		<TABLE border="1" width="80%" borderstyle="default" space-and-orientation="indented-estimated"><TBODY><TR><TH width="88" rowspan="1" colspan="1">
                                    金额
                                 </TH>
					<TH width="191" rowspan="1" colspan="1">
                                    借方/ 贷方
                                 </TH>
					<TH width="203" rowspan="1" colspan="1">
                                    总帐科目
                                 </TH>
					<TH width="203" rowspan="1" colspan="1">在进程中定义</TH>
				</TR>
				<TR><TD width="88" rowspan="1" colspan="1">申报单的净 VAT 额</TD>
					<TD width="191" rowspan="1" colspan="1">
                                    借方
                                 </TD>
					<TD width="203" rowspan="1" colspan="1">纳税申报单主数据的 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.leac" role="manual">期中税付款科目</GUIRef> 或 <GUIRef href="/baanerp/tf/gld/tfgld1620m000#tfgld120.rlac" role="manual">期中税金应收科目</GUIRef>
					</TD>
					<TD width="203" rowspan="1" colspan="1">
						<GUIRef href="/baanerp/tf/gld/tfgld1620m000" role="session">纳税申报单主数据 (tfgld1620m000)</GUIRef>
					</TD>
				</TR>
				<TR><TD width="88" rowspan="1" colspan="1">分行</TD>
					<TD width="191" rowspan="1" colspan="1">
                                    贷方
                                 </TD>
					<TD width="203" rowspan="1" colspan="1">在 <GUIRef href="/baanerp/tf/cmg" role="module">现金管理模块</GUIRef> 中为用于银行的事务处理类型选择的科目。</TD>
					<TD width="203" rowspan="1" colspan="1"></TD>
				</TR>
			</TBODY>
		</TABLE>
	</GeneralSection>
	<RelatedTopics><SectionTitle>
                           相关主题
                        </SectionTitle>
		<RelTopic><Link href="/baanerp/tc/onlinemanual/000430" role="manual">预扣税项过帐</Link>
		</RelTopic>
		<RelTopic><Link href="/baanerp/tc/onlinemanual/000429" role="manual">处理纳税申报单</Link>
		</RelTopic>
	</RelatedTopics>
</ManualTopic>
