试行第二步利改税以后,国营供销企业的会计核算发生了较大的变化,为了便于做好利改税以后的会计核算工作,下面对应该注意的几个问题谈谈个人的理解和作法。一、关于营业税、产品税、增值税和盐税的核算第二步利改税将工商税按照纳税对象划分为产品税、增值税、盐税和营业税。由于供销企业与工 Pilot second step after the tax reform, the state-owned supply and marketing business accounting has undergone major changes in order to facilitate the profits and taxes to do after the accounting work, the following should pay attention to several issues to talk about personal understanding and practice. First, on the business tax, product tax, value-added tax and salt tax accounting The second step tax reform will industrial and commercial tax in accordance with the tax object is divided into product tax, value-added tax, salt tax and sales tax. Due to supply and marketing companies and workers