銷項(xiàng)稅月底會(huì)計(jì)分錄說明銷項(xiàng)稅是指企業(yè)對外銷售商品或提供勞務(wù)所應(yīng)當(dāng)繳納的稅款。按照會(huì)計(jì)準(zhǔn)則，企業(yè)需要在每個(gè)月末對銷項(xiàng)稅進(jìn)行結(jié)轉(zhuǎn)和核算，同時(shí)在會(huì)計(jì)記錄中進(jìn)