根据增值税税法的规定，一般纳税人当期销项税额小于当期进项税额，其不足抵扣的部分可以结转下期继续抵扣。结转下期继续抵扣的进项税额就是“留抵税额”，它反映在“应交税金———应交增值税”明细账户的期末借方余额，只表明企业留待下期继续抵扣的进项税额，而不是国家欠 According to the provisions of the VAT Law, the current output tax of the current taxpayers is less than the input tax of the current period, and the part of the deficit can be carried forward for the next period. Carry forward the next period to continue the deduction of input tax is “allowance tax”, which is reflected in the "tax payable --- VAT should be submitted to the details of the debit balance at the end of the period, only that the enterprise to be deferred tax credit for the next period, Not the country owes