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ying jian li shui shou cheng ben zhi
Author(s): 
Pages: 45-46
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  税务工作收入中心成本制财务成果核算方法理财机构代征税效益下降十年核算办法;
Abstract: <正> 税收会计是为管理国家税收服务的,按照税务工作发展需要,来设置核算内容,需要核算什么就核算什么,不能用某种陈旧的教条来束缚手脚。我国税收会计在新中国成立以来的四十年当中,主要是按照征、解、提、存4个环节,围绕收入中心进行核算。
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