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【单选题】
税务计算当月应交未交增值税。增值税科目的设置一般纳税人企业”应交税费”科目下设置[ ]、“未交增值税”两个二级明细科目。
A.
“未交增值税”
B.
“应交增值税”
C.
“未交增值税(转出)”
D.
“应交增值税(转出”
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