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任何企业、单位和个人从事生产、经营的目的自然是为了获利。而要想了解经营结果到底是获利还是赔本,盈亏多少,就离不开对资金的运用情况予以记录,进行核算。另一方面,向国家缴纳税款也离不开会计核算,该缴多少税是以取得多少收入、花费多少支出等计算的。因此,对纳税人来讲,无论是从便于了解经营成果情况,加强经营管理来考虑,还是为了正确履行纳税义务,健全帐簿、做好会计核算都是十分必要的。对此,税收征管法将其上升到法律的层次作了明确规定。
The objective of any enterprise, unit or individual engaged in production or business is naturally for profit. In order to understand whether the business result is profit or loss, profit and loss much, it can not be separated from the use of funds to be recorded, accounting. On the other hand, tax payments to countries are inseparable from accounting. The amount of tax paid depends on how much revenue is paid and how much it costs. Therefore, for the taxpayers, it is necessary to consider whether it is convenient for understanding the operating results, strengthening operation and management, or for correctly fulfilling the tax liability, improving the books and making accounting calculations. In this regard, the tax collection law to raise it to the level of law made it clear.