最近,我区税务部门对原木在销售中的售价计税问题作了新的规定,即原木销售时收取的育林基金、更改资金、林政管理费(二金一费),必须与“销售”分户立账,并且统一使用财政部门行政事业性收费票据按照规定收取,专项“二金一费”可不计入产品销售收入计征原木产品税;否则,应按产品销售收入计征产品税。这一规定反映了国家对发展林业实行了经济扶持的政策,也将为我区今后筹集资金、造林护林创造一个较为宽松的经济环境。根据上述规定,从会计核算角度来说,木材的销售收入是在“销售”账户中核算,而随同木材销售收取的“二金一费”则在“专用基金”的明细账户中核算。林业部门在与客户成交销售原木时,如何分别开原木销售发票和“二金一费”专用票据,才符合上述要求,不致出现多计或少计产品税,做到依法 Recently, the tax department of our district made a new provision on the issue of taxation on sales price of logs in sales. That is to say, the sales of forestry funds, alteration of funds and forest management fees collected at the time of sales of logs should be combined with “sales” Household accounts, and uniform use of administrative fees in the financial sector bills charged in accordance with the provisions of the special “two gold and one fee” may not be included in product sales tax levied wood product tax; otherwise, should be based on product sales tax levy product tax. This provision reflects the state’s policy of economic support for the development of forestry and will create a more relaxed economic environment for raising funds and reforestation for the future. According to the above regulations, from the accounting point of view, timber sales revenue is accounted for in the “sales” account, while the “two gold and one fee” collected with timber sales is accounted for in the “special fund” sub-account. When the forestry department sells the logs to the customers, how to separately open the sales invoices of logs and the special bills of “two gold and one fee” to meet the aforesaid requirements so as not to cause the product tax to be counted on a large scale or less,