税收征管改革和税收会计改革,都是建立在采用计算机、税务系统各个部门密切配合、统一口径、统一方法等基础之上的,否则改革就难以顺利进行。但在这些方面还存在一些问题亟待解决。一、计算机应用软件开发的滞后与不统一,影响了征管改革和会计改革的飘利进行1995年10月全国开始征管改革,下旬开始布置会计核算方法改 Tax collection reform and tax accounting reform are all based on the close coordination, uniform caliber, and uniform method of using computers and various departments in the tax system, otherwise the reform will be difficult to carry out smoothly. However, some problems still need to be solved in these aspects. First, the lags and inconsistencies in the development of computer application software, affecting the collection and reform and accounting reform Gone flourish In October 1995 the country started the collection and management reform, the beginning of late layout of accounting methods