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		<title>以前年度留抵税额少于国税金额账务处理是？[会计实务]</title>
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		<description><![CDATA[以前年度留抵税额少于国税金额账务处理是？ (一)增值税欠税税额大于期末留抵税额,按期末留抵税额红字借记&#34;应交税金&#8211;应交增值税(进项税额)&#34;科目,贷记&#34;应交税金&#8211;未交增值税&#34;科目.] (二)若增值税欠税税额小于期末留抵 [&#8230;]]]></description>
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