进项税额转出余额月末可以不做账务处理，年末的时候一次性把增值税下三级科目结平写分录：

借：应交税费—应交增值税—销项税额，

借：应交税费—应交增值税—进项税额转出，

贷：应交税费—应交增值税—进项税额，

贷：应交税费—应交增值税—减免税额，

贷：应交税费—应交增值税—转出未交增值税等。

(责任编辑：货币)

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