在大集体工业企业中,“其他应付款”这个会计科目下有一个应付管理费明细科目。这个科目核算企业应付主管部门管理费的提存,是税务检查中应注意但又往往被忽略的一个问题。在税务检查时,为了审查企业所结算的所得额是否正确,一般要对企业提存的应付管理费进行检查,一是审查其提取率是否符合财务制度规定;二是看销售额乘以提 In a large group of industrial enterprises, “other accounts payable ” this account under a management fee detail account. This account accounting firms to meet the administrative fee for the deposit, is the tax inspection should be noted, but often overlooked a problem. In the tax inspection, in order to examine whether the amount of income the enterprise settles correctly, it is generally necessary to check the management fees payable by the enterprise. The first is to examine whether the extraction rate meets the requirements of the financial system; the second is to look at the sales amount multiplied by the amount