会计人员应处理好几个关系贵州省铜仁地区供销联社罗雪峰一、企业与国家的关系企业与国家的关系，集中地反映在如何对待上交国家税收问题上。对这个问题，存在着两种截然不同的认识：一种认为向国家纳税是企业的义务，是为国家作贡献的具体表现，因而自觉、及时、定额、照... Accountants should handle several relationships Luo Tongfeng, Supply and Marketing Associations, Tongren Region, Guizhou Province 1. The relationship between the enterprises and the state The relations between the enterprises and the state are mainly reflected in the issue of how to treat the state taxes handed over. There are two distinctly different understandings on this issue: one is that it is the obligation of the enterprise to pay taxes to the state and is a concrete manifestation of the contribution made by the state so that it can be consciously, timely, fixed, and ...