国营物资供销企业的商品销售核算,通常是按照正常经营商品的类别和超储积压物资,代销商品等进行明细核算。依据这一核算办法,我设计了一种能与税务部门制定的“纳税申请表”配合使用的“应交税金分类计算表”(格式附后),表中的类目与商品销售中的明细科目是完全一致的,会计数为本期应交税款,与纳税申报表应交税款数相符。 The calculation of commodity sales by state-owned materials supply and sales companies is usually based on the category of normal business goods, super-charged backlog materials, and consigned goods for detailed accounting. Based on this accounting method, I designed a “tax payment classification calculation table” that can be used in conjunction with the “tax application form” formulated by the taxation department (the form is attached), and the categories and sales of the goods in the table are detailed. The accounts are exactly the same, and will count the tax payable in this period, which is in line with the tax payable on the tax return.