税收会计改革讲座（三）董秀薇，吕刚第三讲税收会计凭证传递及帐务处理一、税收会计原始凭证传递原始凭证的传递是保证税收会计及时准确核算的必要条件。因此，各级税务局，特别是基层税务局，必须制定本单位的原始凭证的传递手续制度，制度内容具体可以按下列模式明确。... Tax accounting reform lecture (3) Dong Xiuwei, Lv Gang Lecture 3 tax accounting voucher transfer and accounting processing First, the transfer of original vouchers for tax accounting The transfer of vouchers is necessary to ensure accurate and timely tax accounting. Therefore, the tax bureaus at all levels, especially the grassroots tax bureaus, must formulate the formalities for the delivery of the original vouchers of their own units. The specific contents of the system can be specified in the following modes. ...