“待摊税金”科目是核算企业按照規定交纳的应由销售产品分摊的中间产品税金。现行税法规定:企业以自产白酒、黄酒,用于本企业连续生产复制酒、果木酒、汽酒的,其自产白酒、黄酒应当征收中间产品税。其纳税义务的发生,为移送使用的当天。所以, “Prepaid tax ” subject is the accounting enterprise in accordance with the provisions of the sales of products should be apportioned tax of intermediate products. The current tax law stipulates: Enterprises producing liquor and rice wine for their own use shall be used for the continuous production of duplicate liquor, fruit wine and sparkling wine in the enterprise, and the intermediate product tax shall be levied on their own liquor and rice wine. The tax liability, the transfer of the use of the day. and so,