一、应征税金的核算 一、应征税金及其核算范围 什么是应征税金?应征税金是根据税法规定,纳税人在发生纳税义务后形成的应缴税金。它是税收资金的取得和形成来源,是税务机关根据税法强制的、无偿的征收的资金,是纳税人应该向国家缴纳的税款,是国家参与社会产品分配,组织财政收入的主要手段。 First, the application of tax accounting First, the tax and its scope of tax What is the application tax? Taxation is based on tax law, taxpayers in the event of tax liability tax payable. It is the source of revenue and formation of tax revenue. It is a compulsory and uniformed fund levied by the tax authorities under the tax law. It is the taxpayers’ tax payable to the state and the main means for the state to participate in the distribution of social products and to organize revenue.