我们把以商品流转额和非商品流转额为征税对象的各种税总称为流转税，如销售货物应缴纳增值税，提供咨询应缴纳营业税等。流转税应纳税额的多少，不仅取决于其流转额即征税对象的多少，同时与企业的结算方式及其核算方式是否正确有很大的关系。不规范的结算方式及相应的会计核 We refer to all kinds of taxes that are taxed on the turnover of commodities and on non-commodity flows as turnover taxes, such as VAT on sales of goods and sales tax on advice. Turnover tax payable how much, not only depends on the turnover of the tax object is much, at the same time with the business settlement and its accounting methods are correct or have a great relationship. Non-standard settlement and the corresponding accounting