购入材料－－进项会计科目为：应交税费－应交增值税－进项销售产品－－销项税会计科目为：应交税费－应交增值税－销项月末－－增值税销项税和进项税的差额，进行结转－增值税会计科目为：应交税费－应交增值税－未交增值税
