会计核算受《会计法》及相关配套的法规、规章的调整,同时因会计核算资料又是税收执法的重要载体,故《税收征收管理法》对会计核算的要求也做了必要规定。虽然两者的侧重点不同,但对会计核算中有关禁止性规定却是一致的。实践中,也经常会遇到纳税人既 Accounting is affected by the “Accounting Law” and related regulations, rules and regulations, as well as accounting information is an important carrier of tax law enforcement, so “Tax Collection and Management Law,” the accounting requirements have also made the necessary provisions. Although the two focus on different points, but the accounting regulations prohibit the provisions are the same. In practice, taxpayers are often encountered both