你好；  那你 結(jié)轉(zhuǎn)即可 ： 借  銷項稅1 ； 應(yīng)交稅費-應(yīng)交增值稅- 轉(zhuǎn)出未交增值稅 99      貸進(jìn)項稅100  ；        借   應(yīng)交稅費-未交增值稅 99 貸      應(yīng)交稅費-應(yīng)交增值稅- 轉(zhuǎn)出未交增值稅 99     ； 本月抵減：   
結(jié)轉(zhuǎn)銷項時
借:應(yīng)交稅費- 應(yīng)交增值稅一 銷項稅額 貸:應(yīng)交稅費一應(yīng)交增值稅一轉(zhuǎn)出未交增值稅
如果    銷項稅大于進(jìn)項稅  和留抵進(jìn)項稅  做 ：借:應(yīng)交稅費一應(yīng)交增值稅一 轉(zhuǎn)出未交增值稅貸:應(yīng)交稅費一未交增值稅 6. 次月繳納：繳納時借:應(yīng)交稅費- -未交增值稅貸:銀行存款