我国工商税收的一个重要特征,是税收收入的绝大部分来自国营企业和集体所有制企业的纯收入。税收在促进生产、服务生产和作为一个经济杠杆所发挥的调节作用,也主要是通过参与国营企业和集体所有制企业的收入分配来体现的。但是,要真正搞好工商税收的征纳工作,充分发挥国家税收的积极作用,还需要征纳双方密切配合,相互制约,相互促进,才能奏效。从实际工作来看,一个很重要方面是取决于企业财会人员对国家税收的认识和对计税纳税工作的认真负责程度。 (一) 企业财务会计人员在管理各项资金,进行财务收支核算工作中,具体经办企业纳税工作,是企业依法遵章履行纳税义务的执行人员。办理计税纳税业务,是财会人员职责范围内的工作。在《会计人员职权条例》中明确规 An important feature of China’s industrial and commercial tax revenue is that the vast majority of tax revenues come from the net income of state-owned enterprises and collective-owned enterprises. The regulatory role that tax plays in promoting production, service production and economic leverage is also mainly reflected in the income distribution of state-owned enterprises and collective-owned enterprises. However, if we really do a good job in the collection of industrial and commercial tax revenue and give full play to the positive role of state tax revenue, we must also take the two sides’ close cooperation, mutual restraint and mutual promotion in order to be effective. From the practical work point of view, a very important aspect depends on the enterprise accounting personnel to the state tax understanding and the duty and tax and tax seriously and responsibly. (1) In the management of various funds and the accounting of financial revenues and expenditures, an enterprise’s financial and accounting personnel specifically handle the tax payment of enterprises and are the executives of the enterprises that fulfill the tax payment obligations in accordance with the law. For tax and taxation business, is the accountant’s work within the scope of responsibility. In the “Accounting Staff Regulations” clear rules