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改革开放以后,我国进入社会经济快速增长时期,相应促进了我国税收工作及相关秩序的发展和完善。但就目前事业单位相关税收征纳工作的工作现状而言,其仍存在着一定的问题和不足,财务会计管理规范还有待进一步的提高。事业单位税收征纳工作存在的工作不足,主要是由于其先行的财务会计规范与我国税法相关规定不符导致的。笔者即从事业单位财务会计规范入手,围绕其与税法规定间的异同点,简述其对于税收征纳的工作影响,并相应提出几点工作优化对策,以供相关人员参考。
After the reform and opening up, our country has entered a period of rapid social and economic growth, which has correspondingly promoted the development and improvement of China’s tax work and related order. However, there are still some problems and shortcomings in terms of the status quo of the current tax collection work of public institutions, and the standard of financial accounting management still needs to be further improved. The lack of work in tax collection of public institutions is mainly caused by the discrepancy between the previous financial accounting norms and the relevant provisions of China’s tax law. The author starts from the financial accounting norms of institutions, around its similarities and differences with the provisions of the tax law, briefly describes the impact of its work on tax collection, and put forward some work to optimize the corresponding measures for the reference of relevant personnel.