新的税收会计制度要求,从1996年1月1日起,新税收会计核算要全部到位,把税收资金核算延伸到应征数,按纳税人设置明细帐。因此,全面、准确、如实反映欠税是这次税收会计改革的主要内容。1996年3月,我们在对国税系统税收征管情况审计调查时发现,目前,基层国税系统在对企业1995年底欠税结转上存在不少问题。不少地方欠税明细帐基本上还是空白,欠税统计表与帐完全脱节,税收会计反映欠税仍沿用过去大概 The new tax accounting system requirements, from January 1, 1996 onwards, the new tax accounting should be fully in place, the tax accounting extended to the number of applicants, according to the taxpayers set up a detailed account. Therefore, a comprehensive, accurate and truthful reflection of the tax arrears is the main content of the tax accounting reform. In March 1996, when we conducted an audit on the tax collection and administration of the national tax system, we found that at present the grassroots tax system has many problems with respect to the carry-over of enterprises by the end of 1995. Tax arrears in many places are basically still blank, and tax arrears are completely out of balance with the accounts, tax accounting reflects the tax arrogance is still used in the past probably