增值税：借：应交税费-增-减免税额4329.97贷：营业外收入4329.97计提：借：应交税费-增-转出应交增值税1525.24贷：应交税费-未交增值税1525.24缴税时：借：应交税费-未交增值税1525.24贷：银行存款1525.24附加税：借：税金及附加（城维税）53.38贷：应交税费-城维税53.38缴时：借：应交税费-城维税53.38贷：银行存款53.8
