一、事业单位应缴税金会计核算的一般规定新的《事业单位会计制度》，对事业单位应缴税金的会计核算作了明确规定，并专门设置了“应缴税金”和“销售税金”两个总账科目。其用法与企业会计接近，只是在增值税和所得税的核算上有如下特别规定：在增值税的会计核算上，由于... First, the general provisions of the tax authorities should pay tax accounting The new “accounting system of public institutions,” the tax authorities should pay the tax clearly defined accounting and set up a special “tax payable” and “sales Taxes ”two G / L accounts. Its usage and business accounting close, but in the value-added tax and income tax accounting has the following special provisions: in the accounting of value-added tax, due to ...