進(jìn)項(xiàng)稅大出銷項(xiàng)稅會(huì)計(jì)分錄詳解進(jìn)項(xiàng)稅和銷項(xiàng)稅是指在增值稅制度下，企業(yè)進(jìn)行購買和銷售商品或提供勞務(wù)時(shí)所需繳納的稅款。進(jìn)項(xiàng)稅是指企業(yè)購買商品或接受服務(wù)時(shí)所繳納的增值稅，銷項(xiàng)稅是