A.銷售應(yīng)稅產(chǎn)品應(yīng)納資源稅計入“營業(yè)稅金及附加”
B.自產(chǎn)自用應(yīng)稅產(chǎn)品應(yīng)納資源稅計入“生產(chǎn)成本”、“制造費用”
C.收購未稅礦產(chǎn)品應(yīng)繳的資源稅計入采購成本
D.購入“已稅礦產(chǎn)品”加工成商品時,應(yīng)將可抵扣的資源稅計入“應(yīng)交稅費-應(yīng)交資源稅”借方
E.購入“已稅液體鹽”加工“固體鹽”時,應(yīng)將液體鹽可抵扣的資源稅計入“應(yīng)交稅費-應(yīng)交資源稅”借方