税金的会计核算是企业财会工作的一项重要内容。税制改革后,应交税金种类多,各种税金核算方法不一样,会计制度中规定的会计科目也不一一对应,且比较分散。为便于财会人员掌握其方法,笔者以工业企业为例,对应交税金的核算方法简介如下。 The accounting of taxes is an important part of corporate accounting work. After the reform of the taxation system, there are many types of taxes payable, and various methods of taxation are not the same. The accounting items specified in the accounting system are also not one to one, and they are relatively decentralized. In order to facilitate the accounting personnel to master their methods, the author takes industrial enterprises as an example, and the tax payment accounting methods are described below.