一、当前内资企业所得税征管中值得重视的问题 (一)从内资企业自身发展来看 一是财务人员兼职和非专业现象较为普遍,财务核算水平较低。初步了解,自2002年1月1日所得税收入分享体制改革后,一些地区新办业户财务人员兼职比例达三四成,个别财务人员甚至一人兼管4～6家财务,同时,约有20％左右的财务人员为非专业人员。 I. Problems worth paying attention to in the current domestic-funded enterprise income tax collection and management (I) From the development of domestic-funded enterprises, one is that the part-time and non-professional financial personnel are more common and the financial accounting is lower. According to a preliminary understanding, since January 1, 2002, after the reform of the income tax revenue sharing system, the number of part-time financial officers employed by some newly-employed households in some areas has reached 34%, and some individual financial officers have even taken charge of 4 to 6 financial affairs. In the meantime, about 20 About% of financial personnel are non-professionals.