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针对当前税收会计工作实际中存在的滞后于征管实践、功能弱化、档案纷乱等问题,提出完善税收会计核算管理的措施和建议。
In view of the current tax accounting practice lags behind the tax collection and management practices, weakening the function, the file chaos and other issues, put forward measures and suggestions to improve the tax accounting management.