长期以来,在税务征管实践中存在着过分倚重财务会计报告数据作为分析和了解纳税人全面状况的误区,但实际上由于会计报表的设计有其局限性,所反映的内容具有一定的固定性和规定性,这样使得会计报表所提供的信息资料受到一定的限制,直接影响到征管质量的进一步提高。为了获取精确 For a long time, there have been misunderstandings in the tax collection and management over-emphasis on the financial accounting report data as the analysis and understanding of the overall status of the taxpayers. However, due to the limitation of the design of the financial statements, the content reflected in the report has certain fixedness and Regulatory, so that makes the accounting information provided by the information subject to certain restrictions, a direct impact on the quality of collection and management to further improve. In order to get accurate