《事业单位会计制度》对于“应交税金”科目的使用说明规定:“单位在月份终了,计算出应交纳的税金(除一般纳税人缴纳的增值税)时,借记‘销售税金’……等科目,贷记本科目。”即是说,属于一般纳税人的事业单位的经营收入,不含应纳增值税额(销项税);而属于小规模纳税人的事业单位的经营收入,却含应纳增值税额。这不仅使得规模不同的事业单位的经营收入核算口径不一致,也与《中华人民共和国增值税暂行条例实 “Institutional Accounting System” for the “tax payable” subject instructions for use: “the unit at the end of the month to calculate the tax payable (in addition to the general taxpayer to pay VAT), debit the” sales tax “...... And other subjects, credited to this subject. ”That is to say, belong to the general taxpayers institutions operating income, excluding VAT (output tax); and belongs to small-scale taxpayers, institutions operating income, but Including value added tax. This not only makes the operating income accounting institutions of different sizes have inconsistent caliber, but also with the "Provisional Regulations of the People’s Republic of China on Value Added Tax