应交税金

包括：短期借款、应付款项、应交税金以及其他流动负债的核算；

This part includes : the accounting of short-term loans , accounts payable , taxes payable , other current payables ;

在交易所买入货物时，按交割结算价，借记“交割货物”、“应交税金应交增值税”科目，贷记“应付保证金卖方会员”科目。

When the exchanges purchases the goods , it should debit the accounts of " delivery of goods " and " taxes payable value added taxes payable " and credit the title of " earnest money payablepayable margin seller member " according to the settlement price for delivery .

公司未偿债务和按揭住房的屋主需支付的利息可以作为一项费用减少他们的应交税金

The interest paid by a company on its outstanding debt as well as the interest paid by a homeowner on his / her mortgage , is deductible from income as an expense and so can reduce the amount of tax owed .

税收筹划，言表之意，就是在符合国家税收法规导向的同时，通过对税收制度和法律的研究，减少应交税金的一种合理避税的方式。

Tax plan means a reasonable way to avoid tax through the research of the tax system and law to reduce the tax and meanwhile , in keeping with the tax law of the country .

交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。

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 .

根据闽北地区杉木销售平均价格扣除整地造林管护费用和木材生产成本及应上交的木材税金费，推算出营造杉木的经济效益。

The economic benefit of planting Cunninghamia lanceolata forests is calculated by deducting the costs of site preparation and afforestation , management and protection , wood production as well as wood taxation from average C. lanceolata selling price in North Fujian .