目前,有些企业在处理房产税帐务时,仅在企业管理费中设置“房产税”二级科目。在交纳“房产税”时作一笔分录:借记企业管理费——房产税,贷记银行存款。由于会工01—1表中列有房产税、车船使用税、印花税等栏目,要求填列年初未交数、应交数、已交数及月末未交数。如果交税时仅作以上分录,在编制报表时须查找有关资料帐簿,并不十分直观。车船使用税及印花税为一次缴纳,当日报表即 At present, some enterprises in the real estate tax account management, management fees only set in the “real estate tax” two subjects. In the payment of “property tax” when making a entry: Debit corporate management fees - property taxes, credit bank deposits. Due to the listing of property tax, car use tax, stamp duty and other columns in the table 01-1, it is required to fill in the number of outstanding accounts payable at the beginning of the year, the number paid, the number of paid accounts and the number of uncollected accounts at the end of the year. If you only pay the above tax entries, in the preparation of the report must find the information books, not very intuitive. Vehicle tax and stamp duty for a payment, the date of that report