“待征”、“待解”是税收会计核算中常见的会计事项。“待征税金”、“待解税金”是上解单位、入库单位、双重业务单位和混合业务单位共用的两类会计科目。由于这两类科目是税收会计核算中最一般、最常见、使用最频繁的会计科目,所以,税收会计在核算中应把握好其核算要点,正确使用“待征”、“待解”类科目。现以上解单位为例谈一下这两类科目的使用方法。 一、“待征”类科目是“应征”类科目的对应科目,它核算应征而未征的税金——欠缴税金。其“借方” “To be levied”, “pending solution” is a common accounting matters in tax accounting. “Taxes to be levied” and “Tax to be defrayed” are two types of accounts shared by the solvency units, warehousing units, dual business units and mixed business units. Because these two categories of accounts are the most common, the most common and most frequently used accounting subjects in tax accounting, tax accounting should grasp the key points of accounting in the accounting and correctly use the “pending” and “pending” subjects . Now the solution unit to talk about the use of these two subjects. First, “to be levied” class subject is the corresponding subjects of “applied for” subjects, it accounts for tax levied but not levied - owed tax. Its “debit”