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税收计会统工作是税务机关核算和反映税收收入的一种手段,也是税务征收管理的一个重要的组成部分。近几年来,随着经济体制改革的不断深入,税收在各个经济领域里的杠杆作用越来越显著,占国家财政收入的比重也越来越大。因此作为税收基础工作之一的税收计会统工作不仅通过日常的记帐、算帐、结帐、报帐等完整的过程,如实反映组织收入的情况和工作成果。而且在新的形势下,税收计会统工作还担负着一项重要的任务——税源活动分析。
Tax accounting system work is a means of accounting and tax revenue tax authorities, but also an important part of the tax collection and management. In recent years, along with the continuous deepening of the economic reform, taxation has become increasingly more leveraged in various economic fields and has taken an increasing share of the national financial revenue. Therefore, as one of the basic work of taxation, the work of tax accounting and accounting system not only reflects the actual situation and work results of the organization’s revenue through daily accounting, accounting, checkout and reimbursement. And in the new situation, the work of tax accounting system also shoulders an important task - the analysis of tax source activities.