“有关代扣代收代征手续费收入(以下简称”三代“税款手续费收入)”的规范核算,是近年来我国税务理论与实践研究的重要问题之一。本文结合国内已有相关税收法律法规,重点从精益财务管理的角度论述,如何规范“三代”税款手续费收入管理,细化精益财务核算,推动企业提升财务精益管理水平。 The normative accounting of the tax collection and collection agency fee income (hereinafter referred to as the “three generation” tax fee income) “is one of the important issues in the study of China’s taxation theory and practice in recent years. Based on the domestic laws and regulations related to taxation, this article focuses on the lean financial management, discusses how to standardize the revenue management of ”three generations" of tax fee income, details the lean financial accounting, and promotes the improvement of financial lean management.