供销社会计制度规定,收购某些农副产品所支付的税金应当计入进价成本.目前,对农副产品收购税金,计入进价成本的核算,一般有两种方法:一种是由收购部门通过农副产品收付存报告表反映收购、销售、损耗库存农副产品应负担的税金,财会部门不设农副产品一税金专户,并入农副产品一××收购站核算;另一种是由财会部门在农副产品帐户下设税金专户,反映收购、销售、损耗、库存农副产品应负担的税金,收购部门不反映. 对于采用前一种方法的收购站是在月末一次按照规定税率算出应纳税金,然后与收购金额一并计入这个品种的进价之中,进行销售成本的结转(有 The social system for supply and marketing stipulates that the taxes paid for the purchase of certain agricultural and sideline products shall be included in the purchase cost. At present, there are generally two methods for calculating the purchase tax for agricultural and sideline products: one is the acquisition department. The agricultural and sideline products collection and payment report forms reflect the taxes that should be borne by the purchase, sale, and loss of inventory of agricultural and sideline products. The accounting department does not set up a tax account for agricultural and sideline products, and incorporates accounting for agricultural and sideline products at a XXX purchase station; the other is finance and accounting. The department set up a special tax account under the agricultural and sideline products account, which reflects the taxes that should be borne by the acquisition, sale, loss, and stockpiling of agricultural and sideline products. The acquisition department does not reflect that. For the acquisition station using the former method, the tax rate shall be calculated at the end of each month at the prescribed tax rate. Gold, then included in the purchase price of this product together with the purchase amount, carry forward the sales cost