一般做税金，计提和支付账务怎么处理

(1)月末结转未交增值税 
借：应交税费-应交增值税（转出未交增值税） 3 
    贷： 应交税费-未交增值税                3 
(2)计提X月营业税金及附加： 
借：营业税金及附加  0.3 
    贷：应交税费－应交城建税  0.3*70%=0.21 
        应交税费－教育费附加  0.3*30%=0.09 
(3)次月缴纳增值税等 
借：应交税费-未交增值税   3 
    应交税费－应交城建税  0.21 
    应交税费－教育费附加  0.09 
贷：银行存款                          3.3