国营企业的第二步利改税是分配制度上的一次大改革,为了做好改革后商业企业的会计核算工作,今年年初,财政部与商业部联合颁发了《国营商业企业实行第二步利改税会计处理问题的暂行规定》。下面对《规定》的几个主要问题,作一介绍: 一、加强对主要经济业务的核算,增设“应交税金”总帐科目。利改税以前,企业纳税主要交纳工商税,不仅税种少,而且税款数额也小。第二步利改税后,是把企 The second step in the reform of state-owned enterprises was a major reform in the distribution system. In order to do a good job in the accounting of the reformed commercial enterprises, the Ministry of Finance and the Ministry of Commerce jointly issued the “Step 2 of State-owned Commercial Enterprises Provisional Regulations on Accounting Treatment of Tax Reform. ” Here are some of the “regulations” of the major issues, make an introduction: First, to strengthen the accounting of major economic operations, the creation of “tax payable” "G / L accounts. Before the tax reform, taxpayers mainly pay industrial and commercial taxes, which are not only tax-less but also tax-less. The second step after the tax reform is to enterprises