税务稽查补缴增值税还有罚款和滞纳金，怎么入账？？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	税务稽查补缴增值税还有罚款和滞纳金，怎么入账？？
释义	税务稽查补缴增值税还有罚款和滞纳金，怎么入账？？补交增值税分录：借：以前年度损益调整贷：应交增值税-未交增值税/所得税借：利润分配-未分配利润贷：以前年度损益调整借：应交增值税-未交增值税/所得税贷：银行存款补交罚金分录：罚款是属于今年的所以直接做分录借：营业外支出-罚款贷：银行存款这样说理解吗？该内容由杨振军律师和律说律答共创回答
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