税收会计制度规定,税收会计对所有实际发生的并引起税收资金运动的税收业务都必须如实、及时进行核算,并核算组织征收的各项收入的应征、征收、减免、欠缴、上解入库和提退的资金运动全过程。笔者在实际工作中,曾遇到有的征收单位和企业并没有完全按照税收会计核算办法进行核算。在税款核算中存在一些问题,现就欠税核算中几个比较突出的问题提出浅议。 The tax accounting system stipulates that tax accounting must truthfully and promptly conduct accounting for all actual tax operations that actually take place and cause tax and fund movements and account for the collection, collection, relief, default and settlement of various incomes collected by the organization And withdraw the whole process of capital movement. In actual work, the author has encountered some expropriation units and enterprises and did not conduct accounting in full accordance with the tax accounting measures. There are some problems in the tax accounting, and now we have put forward some prominent problems in the accounting of the tax underdispensation.