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本文针对当前行政事业单位、企业在代征税费手续费收支管理中普遍存在的误区 ,着重分析其危害性 ,指出规范化管理的必要性 ,并试图提出解决问题所应采取的财务会计技术处理方法 ,以使代征税费手续费收支管理工作走出误区 ,步上合法合规合理化的轨道 ,便于单位领导、财会人员及有关人员理清模糊认识 ,完善实际操作 ,消除违法乱纪等责任风险和隐患 ,同时也有利于财经监督部门有效监督 ,适应民主监督和廉政建设的要求。
This article aims at the current misunderstanding of administrative agencies and enterprises in collecting and levying taxes and fees fee management, focusing on the analysis of its harmfulness, pointing out the necessity of standardized management and attempting to put forward the financial accounting techniques to be taken to solve the problems Methods to enable tax collection and management fees income and expenditure management work out of misunderstandings and step on the track of legal compliance and rationalization to facilitate unit leaders, accounting staff and related personnel to clarify the fuzzy understanding, improve the actual operation and eliminate the responsibility for such violations of discipline Risks and hidden dangers, but also conducive to effective supervision of financial supervision departments to adapt to the requirements of democratic supervision and construction of an honest and clean government.