为了全面、系统地反映和监督一个企业一定时期内“应交税金”帐户各税应征数额和减免数额情况,笔者认为,现行会计制度应扩大“应交税金”帐户的核算范围。以《国营工业企业会计制度》为例,具体改进意见是: 1.增设二级帐户分列企业各种税金。 In order to fully and systematically reflect and supervise the amount and amount of tax exemption for “taxable” accounts of a company for a certain period of time, the author believes that the current accounting system should expand the accounting scope of “tax payable” accounts. Taking the “State-owned Industrial Enterprise Accounting System” as an example, the specific suggestions for improvement are as follows: 1. Adding a second-level account to disaggregate various taxes of the company.