進(jìn)項(xiàng)轉(zhuǎn)出會(huì)計(jì)分錄進(jìn)項(xiàng)轉(zhuǎn)出是指將已經(jīng)認(rèn)證后的進(jìn)項(xiàng)稅額將其轉(zhuǎn)出，即從應(yīng)納稅額中扣除相應(yīng)的稅額，減少企業(yè)需要繳納的稅款。進(jìn)項(xiàng)轉(zhuǎn)出的會(huì)計(jì)分錄包括以下幾種情況：