营业税有关会计处理问题的解答（一）问：企业按规定计算上交应交纳的营业税，应如何进行会计处理？答：企业按规定的税率和营业额，计算出应交纳的营业税，借记“营业税金及附加”或“经营税金及附加”等科目，贷记“应交税金——应交营业税”科目。上交税务机关时，借记... Business tax accounting issues related to the solution (A) Q: The enterprises calculated according to the provisions of the business tax payable, how should the accounting treatment? A: The enterprise calculates the business tax payable according to the stipulated tax rate and turnover, debit “business tax and surcharge” or “business tax and surcharge” and other subjects, credited “tax payable - business tax payable” subject. When handed over to the tax authorities, debit ...