老师你好，当月进项不够低销项税额，缴纳增值税借 贷银行存款

同学，当销项大于进项时，要缴纳增值税，但是首先要在当月转出未缴增值税；借：应交税费-应交增值税-转出未缴增值税
                                                                                                                              贷：应交税费-未缴增值税
缴纳时：借：应交税费-未缴增值税
                   贷：银行存款