问:国务院发布命令开征印花税及土地使用税后,在会计上应如何处理? 答:1.企业购买印花税票,借记“企业管理费”科目,贷记“银行存款”等科目。应纳税额较大或贴花次数频繁的企业,经税务机关批准,采取以交款书代替贴花或者按期汇总缴纳办法的,应于交纳税款时,借记“企业管理费”科目,贷记“银行存款”科目。企业应根据需要购买印花税票,如 Q: After the State Council has issued an order to impose stamp duty and land use tax, what should be done in accounting? Answer: 1. The company purchases stamp tax stamps, debits “enterprise management fee” subjects, and credits “bank deposits” and other subjects. Enterprises with large tax payables or frequent decals, with the approval of the tax authorities and adopting payment statements instead of decals or aggregating payment methods on schedule, shall pay down the “enterprise management fee” subject and credit them when paying tax payment. Bank deposits" subjects. Enterprises should purchase stamp tax stamps as needed, such as