税企双方应尽快规范﹃应交税金﹄帐户索文梅目前有些企业特别是一些乡镇村办企业﹃应交税金﹄帐户的使用很不规范主要存在以下三种情况一是税金不计提﹃应交税金﹄帐户中核算不真实企业每月︵季︶实现的各种税金只填申报表报税务机关并不全额在﹃应交税金﹄... Both tax authorities and tax authorities should apply for tax as soon as possible ﹄Accounts Su Wenmei At present, some enterprises  especially some township and village-run enterprises ﹃ Taxes payable﹄ The use of accounts is not standardized  Mainly the following three conditions  First, Accrued ﹃ tax payable ﹄account is not verified  enterprises every month (quarter) to achieve a variety of taxes are only submitted to the tax authorities  not in full﹃ tax payable ﹄...