在现行税收管理模式下,“查账征收”依然是主要的税款征收方式,纳税人的财务会计核算是税收征纳工作的重要基础,纳税人所适用的财务会计规范是否科学、合理,以及会计规范与税收制度之间是否协调是影响税 Under the current tax administration mode, “tax collection ” is still the main way of tax collection, the tax accounting of taxpayers is an important basis for tax collection, taxpayers applicable to the financial accounting norms are scientific, reasonable, And whether the coordination between the accounting norms and the tax system is the impact tax