开专票要缴纳的增值税怎么做分录

您好！一般纳税人当期应交纳的增值税分录    借：应交税费-应交增值税（转出未交增值税）
                                                                       贷：应交税费-未交增值税
                            缴纳增值税分录                  借：应交税费-未交增值税
                                                                        贷：银行存款