你好，(1)轉(zhuǎn)出該進項稅額記入相應(yīng)成本費用賬戶

借：主營業(yè)務(wù)成本(或xx資產(chǎn)、xx費用等科目)

貸：應(yīng)交稅費---應(yīng)交增值稅(進項稅額轉(zhuǎn)出)

(2)在期末，需要把進項稅額轉(zhuǎn)出貸方余額轉(zhuǎn)入“應(yīng)交稅費---應(yīng)交增值稅(未交增值稅)

借：應(yīng)交稅費---應(yīng)交增值稅(進項稅額轉(zhuǎn)出)

貸：應(yīng)交稅費---應(yīng)交增值稅(未交增值稅)

(3)繳納這部分稅款

借：應(yīng)交稅費…應(yīng)交增值稅…未交增值稅

貸：銀行存款