企业与行政、事业单位的会计核算内容有很大的差异,仅从涉税内容看,企业的纳税核算是其会计核算的重要内容,是日常核算的一部分,稍有不慎就会造成纳税风险。在基层行政、事业单位的会计核算中,涉税事项是非日常核算内容,多数单位对纳税事项不够重视,认为行政、事业单位不存在涉税事项,也无须纳税。在税务征管方面,因基层行政、事业单位的税源小,未能引起税务部门的足够重视。上述原因交织在一起,造成基层行政、事业单位的纳税成为征纳双方的盲点。笔者在基层行政、事业单位审计中,将发现的涉税现象列示出来,以期引起纳 Enterprises and administrative institutions, accounting for a very different content, only from the tax content, corporate tax accounting is an important part of its accounting, is part of the daily accounting, a slight mistake will result in tax risk . In the administrative and institutional units at the grassroots level, tax-related matters are non-routine items of accounting. Most units pay insufficient attention to tax matters. They think that there is no tax-related items or taxes in administrative and public institutions. In tax collection and management, due to the grass-roots administration, tax sources of public institutions is small, failed to arouse enough attention of the tax department. The above reasons are intertwined, resulting in the grass-roots administrative, taxpayers to become both parties blind spot. The author at the grass-roots administration, public institutions in the audit, will be found in the tax-related phenomena, in order to raise satisfied