Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.

交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。

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This means that the distribution from the IRA would be recognized as income by the account owner, and the gift would later be included on his or her tax return as an itemized deduction.

FORBES: The IRA Charitable Donation in 2012