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随着改革、开放、搞活方针的贯彻和有计划商品经济的发展,城乡个体户和专业户如雨后春笋般的发展起来。他们经营的范围和规模扩大了,象过去那样只靠“心中的小九九”已经不行了,需要借助帐簿的记载,帮助他进行管理和运筹。这不是简单的推理,而是客观实际的反映。例如: 《中国税务》1986年第10期有王洪同志一篇“从黄陂县税务局帮助农村专业户建账想到的”短文,介绍和称赞湖北黄陂县税务局向一个姓徐的专业大户推荐该局退休的老业务员担任会计的做法。这位老业务员由于懂业务,有经验,很快取得了信任,对这个专业户的经营和核算起了重要作用。对国家税务部门依法征税也提供了可靠的依据。
With the implementation of the reform, opening up and invigorating policies and the development of a planned commodity economy, urban and rural self-employed and specialized households have mushroomed. The scope and scale of their operations have expanded. As in the past, they only have to rely on the “small ninety-nine” in their hearts. They need assistance in carrying out management and operations through the book records. This is not a simple reasoning, but an objective and realistic reflection. For example: “China’s tax” in 1986 No. 10 with a comrade Wang Hong “from Huangtai County Revenue Department to help rural households account of the construction ” essay, introduced and praised the Hubei Huangtai County Revenue Agency to a surnamed Xu professional large Recommend the retirement of the old office clerk accounting practices. The old clerk, who has gained business experience and gained trust quickly, has played an important role in the operation and accounting of this specialized household. It also provides a reliable basis for the taxation of the state tax authorities according to law.