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。

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.

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在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。

In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.

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在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。

In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.

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