经营金银首饰零售业务的流通企业,消费税的核算应在“应交税金”科目下增设“应交消费税”明细科目,核算金银首饰应缴的的消费税。具体账务处理举例如下: 某商业企业系增值税一般纳税人,经营金银首饰业务,消费税税率为5％,2001年1月共发生以下5种情况的业务(不考虑增值税的核算): Gold and silver jewelry retail sales business circulation enterprises, the accounting excise tax should be “tax payable” subject additional “should pay Consumption Tax” subjects, the accounting gold and silver jewelry consumption tax payable. Examples of specific accounting treatment are as follows: A commercial enterprise is a general taxpayer of value-added tax, which operates a gold and silver jewelery business with a tax rate of 5% on consumption tax. In January 2001, the following five cases occurred (excluding VAT accounting):