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作为一名企业财务人员,无可避免要接受税务部门的纳税检查。对此,有人怕也有人烦。产生不愿接受检查的原因主要有:财务人员对自己的工作心里没底,或自己在工作中明知故犯,违反了财经法规、会计法、税法等有关规定,怕查出来对自己、对单位不利。因此,总是寻找各种借口回避检查。按照《会计法》规定,“各单位必须依照有关法律、行政法规的规定,接受有关监督检查部门依法实施的监督检查,如实提供会计凭证,会计账簿,财务会计报表和其他会计资料以及有关情况,不得拒绝、隐匿、谎报。”因此,财务人员接受并配合有关监督检查部门依法实施检查,是强制性义务,
As a corporate finance officer, it is inevitable to accept the tax department’s tax inspection. In this regard, some people are afraid of others annoying. Reasons do not want to accept the inspection are: financial staff did not know their own heart, or knowingly committed their own work, in violation of financial laws and regulations, accounting law, tax laws and other relevant provisions, afraid to check out for themselves, against the unit adverse. Therefore, always looking for a variety of excuses to avoid checking. In accordance with the provisions of the Accounting Law, “All units must, in accordance with relevant laws and administrative regulations, accept the supervision and inspection conducted by the relevant supervisory and inspection departments in accordance with the law and faithfully provide accounting vouchers, accounting books, financial and accounting statements and other accounting materials as well as relevant information, Shall not refuse, conceal or misrepresent. ”Therefore, it is a compulsory obligation for financial officers to accept and cooperate with the relevant supervisory and inspection departments in conducting the inspection according to law,