tax payable account

基本解釋

Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
貸記“應(yīng)交稅金——未交增值稅”科目，結(jié)轉(zhuǎn)后應(yīng)交增值稅賬戶無(wú)余額。
Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.
交納消費(fèi)稅的企業(yè)，應(yīng)在“應(yīng)交稅金”科目下增設(shè)“應(yīng)交消費(fèi)稅”明細(xì)科目進(jìn)行會(huì)計(jì)核算。