论文部分内容阅读
在各级财政税务部门中,有一部分同志对税务机关现行的税收会计有着不同的看法。有的同志说税收会计不是会计;有的同志说税收会计是统计。当然多数同志还是肯定税收会计是会计的。为什么有的同志对税收会计持怀疑或否定态度?税收会计究竟是不是会计?现就这个问题谈点看法。首先不能把会计和统计两种不同性质的核算混为一谈。会计和会计核算总的来说是管理经济的一种工具,是核算、监督和管理生产经营活动和财务的工作。会计核算的主要特点是:严格地以原始凭证为依
Among the fiscal and tax departments at all levels, some comrades have different opinions on the current tax accounting of the tax authorities. Some comrades say tax accounting is not accounting; some comrades say tax accounting is statistics. Of course, most comrades still affirm that tax accounting is accounting. Why do some comrades suspect or deny tax accounting? Whether tax accounting is not accounting? Now talk about this issue. First of all, accounting and statistics can not be confused with two different types of accounting. Accounting and accounting are generally a tool for managing the economy, accounting, supervision and management of production and business activities and financial work. The main features of accounting are: Strictly based on the original document