随着增值税税收征管体制的不断完善，纳税人在自查或税务稽查时，会涉及查补增值税的事项。笔者在实际工作中体会到关于这方面的账务处理有待规范、完善。查补税款的原因主要有：①购进货物的进项税额不符合抵扣条件却抵扣的需补缴税款；②购进的货物用于非应税项目，原已抵扣 With the continuous improvement of the system of tax collection and administration of value added tax, taxpayers will be involved in the matter of checking and replenishing value added tax when performing self-examination or tax inspection. The author realizes in the practical work regarding this account processing needs to be regulated and perfected. Reasons for checking taxes are: (1) the input tax of purchased goods does not meet the conditions of deductible but deductible to be paid tax; (2) the purchase of goods for non-taxable items, the original deduction