我国现行税法规定,用外购或委托加工的已税货物为原料生产应税货物,原材料已纳税款可以从制成品应交税金中抵扣,但抵扣金额和时间有明确规定.这种已经支付等待抵扣的税款就属于待扣税金.在会计处理中一般在待扣税金发生时直接记入`应交税金’帐户借方,但这部分已付税金并不 China’s current tax law stipulates that the taxable goods that are purchased or entrusted for processing are used to produce taxable goods, and the tax already paid for the raw materials can be deducted from the taxes payable on the finished products, but the amount and timing of deductible are clearly stipulated. The tax that has been paid for waiting to be deducted is tax deductible, which is usually credited directly to the tax deductible account in the accounting treatment, but the tax paid in this part is not