作为企业会计信息的外部使用者，税务机关是国家为实现其职能，满足社会需要而凭借政治权力，依照法定标准参与社会产品分配的经济管理部门，是完成国家税收职能的实施者。因此，企业（主要纳税人）的会计信息就成为税务机关正确编制税收计划及组织完成收入任务的重要保证。 一 As an external user of enterprise accounting information, the tax authorities are the economic management departments of the state that participate in the distribution of social products according to legal standards in order to fulfill its functions and meet the needs of the society by virtue of political power and are the implementers of completing the state taxation functions. Therefore, the accounting information of enterprises (major taxpayers) becomes an important guarantee for the tax authorities to correctly formulate tax plans and to organize the completion of their income tasks. one