《财会通讯》1997年第3期刊出陈振声同志《谈城建税和教育费附加的核算》一文,文中对列举的3种处理方法逐一作了剖析。笔者认为,陈文所例举的3种方法在实务中比较少见,其中有的不仅有如陈文所述之缺陷,而且根本无此必要。根据《城市维护建设税暂行条例》和 In the 3rd issue of the “Financial Communications” (1997), published by Chen Zhensheng, “An Account of the Establishment of Urban Construction Tax and Educational Expenditure,” the article analyzes the three treatment methods listed one by one. The author believes that the three methods exemplified by Chen Wen are relatively rare in practice. Some of them are not only flawed as described by Chen Wen, but also absolutely unnecessary. According to the Provisional Regulations on Urban Maintenance and Construction Taxes and