税收会计工作长期以来采用单式记帐方法,在帐表上只反映征收、入库、提退和结存几个数字,广大税务干部都已习惯于使用这种方法。在一般情况下,这样做也能够满足工作需要,但由于近年来税制改革的变化较大,为适应工作发展的需要,财政部税务总局于1986年10月在杨州召开的全国计会工作会议时就税收会计记帐方法的改革试点以及全面铺开的工作作了明确布署,肯定了税 Tax accounting has long been the use of a single accounting method, only reflected in the statement of account collection, warehousing, withdrawal and balance several figures, the majority of tax officials have become accustomed to using this method. Under normal circumstances, this can also meet the needs of work. However, due to the great changes in tax reform in recent years, in order to meet the needs of work development, the State Administration of Taxation of the Ministry of Finance held a meeting on national accounting in Yangzhou in October 1986 When the tax accounting method of accounting reform pilot and fully rolled out the work made a clear deployment, affirmed the tax