“会计人面对的是方方面面的利益:国家、单位和个人的。少了国家的那是违法;忘了单位的那是你不称职;短了个人的你就可能有气受甚至会遭报复”。这是老处长在我从事会计工作不久后对我说的一句心里话,印象特别深。在十几年的会计工作中,我也时时提醒自己:一定要按制度办事,是谁的就是谁的,一分也不能少。尽管如此,这么多年还是没少受委屈。不说大的方面,就说说这个人所得税(个税)吧。1993年以前,职工个人所得税这一块对我们财务人员来说还不是什么麻烦的事。一是因为职工收入普遍低,即使有《个人收入调节税暂行条例》等关于个人税收的法规,但绝大多数职 Accountants are faced with all aspects of the interests of: country, unit and individual .Low state is that it is illegal; if you forget the unit that you are incompetent; short personal you may be affected or even suffer revenge". This is especially so when the old director said something to me shortly after I was in charge of accounting. In more than a decade of accounting work, I also remind myself from time to time: we must act according to the system, who is who, and no less. Nevertheless, so many years or no less aggrieved. Not to mention the big side, talk about this person’s income tax (tax) it. Before 1993, the personal income tax of workers is not a bother for our financial staff. First, because workers’ incomes are generally low, even though there are laws and regulations on personal taxation such as the Provisional Regulations on the Regulation of Individual Income Taxes, most of them