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会计工作与税收工作密不可分。会计工作通过会计核算和提供会计信息,积极参与经营管理,为国家税收提供税基依据,为宏观调控服务。随着我国改革开放的不断深入和市场经济的发展,会计工作的法制化进程进一步加快。自1993年全国人大常委会第一次对《会计法》作出修改并颁布实施以来,我国的会计工作围绕贯彻实施《会计法》,对企业、行政事业单位的财务会计制度进行了重大改革,并对会计基础工作、会计档案、代理记账、在职会计人员培训、会
Accounting work and tax work are inseparable. Accounting work through accounting and accounting information, and actively participate in management, tax basis for the country to provide tax services for macroeconomic regulation and control. With the deepening of China’s reform and opening up and the development of the market economy, the legalization of accounting has further accelerated. Since the NPC Standing Committee made the first amendment to the Accounting Law in 1993 and promulgated it, the accounting work in our country has carried out major reforms in the financial and accounting systems of enterprises and administrative institutions around the implementation of the Accounting Law On the basis of accounting work, accounting files, accounting books, accounting staff training, will be