一、企业应在“通信业务收入”科目下的“邮政收入”、“长途电信收入”和“市内电话收入”二级科目下均增设“邮电附加费收入”明细科目,核算企业收取的邮电附加费。 在“其他应交款”科目下增设“应交邮电附加费”二级科目,核算企业应上交国家财政的邮电附加费收入。 1. Enterprises should add “postal and telecommunications surcharge income” under the subjects of “postal revenue”, “long-distance telecommunication revenue” and “local telephone revenue” under the category of “revenue from communications business” to account for the postal charges collected by enterprises Additional fee. In the “other payables” subject additional “postage surcharge” two subjects, accounting enterprises should be turned over to the state finance postal surcharges income.