一些国家的税款申报及征收核算（下）朱建国（五）税款核算１．美国税款核算美国税务局的税款核算分收入核算和分户核算两部分。收入核算按收入种类（指按政府会计项目要求分类）、税种、地区和”申报应证、入库、退税、欠税等缴款程序进行核算。收入核算是政府会计的一部... Tax declaration and collection accounting in some countries (2) Zhu Jianguo (5) Tax accounting 1. The United States tax accounting The United States Inland Revenue Department’s tax accounting sub-income accounting and household accounting two parts. Income accounting according to the type of income (referring to the requirements of government accounting project classification), tax types, regions and "reporting should be evidence, warehousing, tax rebates, arrears and other payment procedures for accounting ... Income accounting is a government accounting ...