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.

youdao

按规定应交纳的消费税，按照本规定第二条的规定进行会计处理。

Consumption Tax that shall be paid in accordance with the provisions shall be accounted for in accordance with Item 2 of these provisions.

youdao

按规定应交纳的消费税，按照本规定第二条的规定进行会计处理。

Consumption Tax that shall be paid in accordance with the provisions shall be accounted for in accordance with Item 2 of these provisions.

youdao