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促进企业加强财务管理,对税务专管员来说,过去是作为“服务”项目来看待的,现在由于财政、财务体制的发展变化,税务专管员“监督”方面的任务增加了,促进企业加强财务管理这个“服务”项目还要不要搞呢?我们认为,尽管“监督”方面的任务增加了,这个“服务”项目还是非搞不可的。为什么这样说呢? 一、我们必须从财政税收工作同财务管理的关系上来认识。从大的方面说,我国财政收入的90%以上来自企业上缴的税利;从小的方面来说,税务专管员所要完成的收税收利任务,要靠社会主义企业财务工作的配
To promote enterprises to strengthen financial management, tax administrators, the past is regarded as “service ” project to look at, and now due to the development of financial and financial system changes, tax administrators “supervision ” tasks And to promote enterprises to strengthen financial management of this “service ” project or not to engage in it? We believe that despite “supervision ” tasks have increased, this “service ” project or not. Why do we say this? First, we must understand the relationship between financial and taxation work and financial management. From a large perspective, over 90% of China’s fiscal revenue comes from the profits and taxes turned over by enterprises. From an early age, the task of collecting and receiving taxes by tax specialists depends on the distribution of financial work by socialist enterprises