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关于调整金银首饰消费税纳税环节后有关会计处理的规定财政部2月10日财会字[1995]9号文件一、有金银首饰零售业务的企业,应在“应交税金”科目下增设“应交消费税”明细科目,核算金银首饰应交纳的消费税。销售实现时,应当按照应交消费税额.借记“商品销售税...
Ministry of Finance February 10 Document [1995] No. 9 I. Enterprises that have the retail business of gold and silver jewelry should add the “Taxes payable” subject to the “ Should pay Consumption Tax ”subjects, accounting gold and silver jewelry consumption tax should be paid. Sales, should be in accordance with the amount of consumption tax payable. Debit "commodity sales tax ...