论文部分内容阅读
我从本科开始就倾心于会计专业,“不做假账”是我心中的职业底线,无论我在企业、税务机关还是学校工作都坚守着。2002年至2007年是我国经济快速发展的时期,由于税收与经济增长的高度关联性,身处税务系统的我感受到了税收征收管理改革的压力。首先,随着企业户数的增加,每位基层税收专管员由原来管理几十家企业增加到几百家;其次,随着企业规模的扩大,业务复杂程度增加,加上外资企业户
I have a passion for accounting since I graduated from undergraduate level. “Doing nothing” is the bottom line in my mind, whether I work in business, tax authorities or in schools. From 2002 to 2007 was a period of rapid economic development in our country. Due to the high correlation between tax revenue and economic growth, I felt the pressure of tax collection and administration reform in the tax system. First of all, with the increase of the number of enterprises, each tax supervisor at the grassroots level has increased from several dozen to some hundred enterprises. Secondly, as the scale of the enterprise increases, the complexity of the business increases. Coupled with the increase in the number of foreign-