今年 7月 1日起施行的新《会计法》，不仅是市场经济下，我国规范会计行为的根本法律，而且是强化税收征管的重要法律武器。 　　——新《会计法》为强化税务管理提供了法律武器。账簿、凭证管理是税务管理的重要环节，是确定应纳税额等的主要原始资料和客观依据。《税收征管法 The new Accounting Law, which came into effect on July 1 this year, is not only the fundamental law regulating our accounting practices in the market economy, but also an important legal weapon for strengthening tax collection and administration. - The new Accounting Law provides legal weapons to strengthen tax administration. Accounting books, vouchers management is an important part of tax administration, is to determine the tax payable, etc. The main source of information and objective evidence. Tax Administration Law