《中国税务》1994年第4期,刊载了由汤克才同志撰写的“《企业会计准则》《企业财务通则》与企业财务”的系列讲座,文中对“应交税金——应交增值税”这一帐户的核算,仍沿用了税制改革前新会计制度规定,即将月末计算出的应交增值税,转入了“产品销售税金及附加”这一“本年利润”抵减帐户进行了列支,这与税制改革后,“应交税金——应交增值税”的核算是 In the fourth issue of China Tax, 1994, a series of lectures on “Enterprise Accounting Standards, Corporate Finance Principles, and Corporate Finance” written by Comrade Tang Kecai were published. In this article, “Taxes payable - VAT payable” The accounting of an account still follows the new accounting system before the tax reform. The value added tax calculated at the end of the month will be transferred to the “profit for the year of product sales” and the “profit for the current year”. After this and the tax reform, the “tax payable - VAT payable” is