农电企业税收管理包括对涉税业务的会计处理、发票管理、各种税金的申报、缴纳及汇算等工作。然而,由于信息不对称及税务机关、具体经办的税务人员执行税法政策的宽严尺度不一,加之农电企业自身对税收管理工作的不重视,会计基础工作不扎实,会计人员素质也是参差不齐,部门间的协作配合不够,造成了农电企业多交或少交税款,也影响到对各类税收的正确核算。 Tax management of rural power enterprises, including the tax-related business accounting, invoice management, all kinds of tax reporting, payment and settlement and so on. However, due to the asymmetric information and tax authorities, the tax officials who handle the tax laws and regulations are not standardized, coupled with the lack of attention paid to the tax administration by the tax authorities, the accounting basis is not solid, and the quality of accountants is variable Lack of coordination and cooperation between departments is not enough, resulting in more pay or less taxes for rural power enterprises, but also affect the correct accounting of all types of taxes.