农税征解会计应改为借贷记帐法卢兴杰农业税征解会计，目前实行收付记帐法、存在严重缺陷，主要表现为：１．收付记帐法繁复，有错难找。收付记帐法是运用差额平衡原理，按照“资金来源－资金运用＝资金结存”平衡公式进行核算的。在资金平衡运算中，若资金来源或资金运用... Agricultural tax collection accounting should be changed to debit and credit accounting Lu Xingjie agricultural tax sign accounting, the current practice of payment and bookkeeping methods, there are serious flaws, mainly as follows: 1. Billing accounting method complicated, wrong to find. Accounting method is to use the balance of balance principle, in accordance with the “source of funds - the use of funds = balance of funds” balance of accounting. In the capital balance calculation, if the source of funds or funds ...