读了《广西会计》1887年第9期吴君善同志写的《改进税款结算办法的建议》一文(以下简称吴文),感到文中提出的办法欠妥,现谈一点个人看法。一、《吴文》提出的办法不能解决目前税务结算管理上存在:“缺乏责任感”和“内外帐表不衔接”的弊病。因为:1、税务人员缺乏责任感的问题,只能通过加强领导,做好政治思想工作,提高认识,严格执行票证管理和税款报解规章制度来改进。增强了税务人员的责任感,纳税单位和个人有意拖欠税款,持票不交的现象也就不会发生。2、内 After reading the article entitled “Proposals to Improve the Methods of Settling Tax Settlement” written by Comrade Wu Junnshan in Guangxi Accounting, No. 9 of 1887, Wu Wen felt that the solution proposed in the article was not sound. I now give a personal opinion. First, “Wu Wen” proposed approach can not solve the current tax settlement management exists: “lack of responsibility” and “internal and external accounts do not converge” shortcomings. Because: 1, the lack of a sense of responsibility tax officers, only by strengthening leadership, doing a good job in political and ideological work, raising awareness, and strictly enforce the rules and regulations of tax administration and tax reporting to improve. Enhance the responsibility of tax officials, taxpayers and individuals intending to defaulting taxes, the phenomenon of not paying votes will not happen. 2, within