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随着我国社会主义市场经济体制的建立,国家税制随之也进行了较大的改革,在税制改革基本到位后,税收管理如何建立适应市场经济的工作手段己势在必行.因此1996年元月1日全国范围内推行了新的税收会计核算办法的改革.目前看,征管改革与会计改革由于国家在总体部署和时间安排的现实情况,在我省基层征管部分单位中形成两种观点;一是谈论会计改革走的太快了,征管改革可以代替会计改革.会计改革应当慢下来;二是工作上征管改革与会计改革各干一套,不协调、配合不好.对此谈点个人的看法.
With the establishment of the socialist market economic system in our country, the state tax system has also undergone major reforms, and it is imperative that the tax administration establish a working means suitable for the market economy after the tax system reform is basically put in place. Therefore, in 1996 At the moment, a new reform of tax accounting measures has been implemented across the country on January 1. At present, due to the actual situation of overall deployment and time arrangement of the state in charge of administration reform and accounting reform, two kinds of opinions have been formed in some units of grassroots administration in our province. First, talk about the accounting reform go too fast, the reform of the tax administration can replace the accounting reform. Accounting reform should be slow down; Second, work on the reform of the collection and accounting reform of a dry, uncoordinated, with poor. the opinion of.