随着经济体制改革的深入,1994年我国税收体制进行了重大改革,税务机构分为国家税务局、地方税务局两套机构。国库工作也相应发生变化,国税局征收的税款由中央国库帐户核算;地税局征收的税款由地方金库帐户核算。这就大大增加了国库工作量。如何适应这一改革,怎样才能做到国库帐户核算准确,及时收纳与报解各级预算资金,已成为国库工作面临的新问题。 With the deepening of the reform of the economic system, the tax system in our country conducted a major reform in 1994, and the tax authorities are divided into two agencies: the State Administration of Taxation and the Local Taxation Bureau. State Treasury also corresponding changes in the work, the IRS tax levied by the Central Treasury account; tax levied by the Inland Revenue Department by the local treasury account. This has greatly increased the treasury workload. How to adapt to this reform, how can we make the treasury account accurately, and timely receipt and payment of funds at all levels of budget, has become a new problem facing the treasury.