1、进项转出借:原材料、库存商品等 贷:应交税费—应交增值税—进项税额转出2、结转借: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—未交增值税3、交税借:应交税费—应交增值税—未交增值税贷:银行存款