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在税务管理的各项工作中,税款核算是一项十分重要的工作。它既能反映基层征管单位的税源管理情况,又能反映基层征管部门的征管质量情况,是税收征管的基础性工作。一、税款核算不完全等同于税收会计税款核算即税务征管单位运用税收会计的专门方法对辖区内有关税款的实现、征?
In all aspects of tax administration, tax accounting is a very important task. It can not only reflect the tax source management of grass-roots tax collection units, but also reflect the quality of collection and management of grass-roots tax collection departments, tax collection and management of the basic work. First, the tax accounting is not exactly the same as the tax accounting tax accounting that the tax collection unit to use tax accounting expertise on the implementation of the tax within the jurisdiction, requisition?