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jie he ge ti si ying jing ji shi ji zuo hao jian zhang jian zheng gong zuo
Author(s): 
Pages: 57-59
Year: Issue:  7
Journal: Taxation Research Journal

Keyword:  个体私营经济个体私营企业建账会计人员税收征管依法治税税务部门个体私营业户营业收入额税务代理;
Abstract: 根据国务院指示精神,本文就税收征管要注重个体私营企业建账建证课题,针对建账建证潮起潮落的现状、问题及原因,结合税收征管实际,试就加深对建账建证重要性和必要性的认识,寻求行之有效的对策,提出税务干部要转变思想观念,加强财务会计管理,引导督促个体私营企业增强纳税观念,以促进个体私营企业建账建证工作,实行查账征收,依法治税。
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