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【多选题】
以下有关增值税一般纳税人的“税费—增值税检查调整”专门账户的表述,正确的有( )
A.
增值税纳税人在税务机关对其增值税纳税情况进行检查后，凡涉及增值税涉税账务调整的，应设立“税费—增值税检查调整”专门账户。
B.
税务机关检查后应调减账面进项税额或调增销项税额和进项税额转出的数额，借记有关科目，贷记“税费—增值税检查调整”科目。
C.
税务机关检查后应调增账面进项税额或调减销项税额和进项税额转出的数额，借记有关科目，贷记“税费—增值税检查调整”科目。
D.
全面调账事项入账后，出“税费—增值税检查调整”账户的余额，并对余额进行处理，处理之后，“税费—增值税检查调整”账户无余额。
E.
增值税纳税人在税务机关对其增值税纳税情况进行检查后，凡涉及增值税涉税账务调整的，不需要设置“税费—增值税检查调整”专门账户。
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