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随着经济的发展变化,我国税收制度也进行了相应改革。在新旧税制转换时期、企业如何运用税收的调节作用组织生产,搞活经济,自觉置于税收法规的监督之下,已成为当前各企业面临的一个现实问题。 据某年某地大检查统计,国营、集体企业偷漏税面分别为73％和78％,某中约有80％以上是由于企业领导或财会人员对会计制度不熟、对税法不甚了解造成的。为此,大中型企业有必要在财会部门设一个专门机构统一管理企业范围的纳税工作。
With the development of the economy, China’s taxation system has also undergone corresponding reforms. In the transition period between the new and the old taxation system, how companies used the regulatory role of taxation to organize production, invigorate the economy, and consciously placed under the supervision of tax regulations, has become a real problem faced by all companies. According to the inspection statistics of certain places in a certain year, the tax evasion levels of state-owned and collective-owned enterprises were 73% and 78%, respectively, and about 80% of a certain company was caused by the unfamiliarity of the company’s leaders or accountants with accounting systems and poor understanding of tax laws. of. For this reason, it is necessary for large and medium-sized enterprises to set up a special organization in the accounting department to manage the taxation work within the scope of the enterprise.